KLDM Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KLDM Consulting
Largest movements
- Cash -€24,109
down €24,109 (-54.0%), from €44,622 to €20,513
mainly Contributions, distributions and other (-€119,876) and Receivables within one year (-€7,215)
- Receivables within one year +€7,215
up €7,215 (+214%), from €3,376 to €10,591
- Profit (loss) carried forward -€72,722
no longer reported in 2025 (was €72,722)
- Other debts +€48,442
up €48,442 (+11,067%), from €438 to €48,879
- Tax, wage and social debts +€4,779
up €4,779 (+98.3%), from €4,864 to €9,643
- Short-term financial debts +€2,524
new in 2025: €2,524
- Gross operating margin +€26,437
up €26,437 (+83.3%), from €31,729 to €58,166
- Taxes +€2,323
up €2,323 (+30.3%), from €7,672 to €9,996
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,553 | €62,269 | -€17,284 | -21.7% |
| Fixed assets | 21/28 | €31,556 | €31,166 | -€390 | -1.2% |
| Tangible fixed assets | 22/27 | €846 | €455 | -€390 | -46.1% |
| Furniture and vehicles | 24 | €846 | €455 | -€390 | -46.1% |
| Financial fixed assets | 28 | €30,711 | €30,711 | = | 0.0% |
| Current assets | 29/58 | €47,997 | €31,103 | -€16,894 | -35.2% |
| Amounts receivable within one year | 40/41 | €3,376 | €10,591 | +€7,215 | +214% |
| Trade receivables | 40 | €3,376 | €10,591 | +€7,215 | +214% |
| Cash at bank and in hand | 54/58 | €44,622 | €20,513 | -€24,109 | -54.0% |
| Total equity and liabilities | 10/49 | €79,553 | €62,269 | -€17,284 | -21.7% |
| Equity | 10/15 | €73,722 | €1,000 | -€72,722 | -98.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,722 | - | -€72,722 | |
| Amounts payable | 17/49 | €5,832 | €61,269 | +€55,438 | +951% |
| Amounts payable within one year | 42/48 | €5,832 | €61,269 | +€55,438 | +951% |
| Financial debts | 43 | - | €2,524 | +€2,524 | |
| Credit institutions | 430/8 | - | €2,524 | +€2,524 | |
| Trade debts | 44 | €530 | €223 | -€307 | -57.9% |
| Suppliers | 440/4 | €530 | €223 | -€307 | -57.9% |
| Taxes, remuneration and social security | 45 | €4,864 | €9,643 | +€4,779 | +98.3% |
| Taxes | 450/3 | €4,864 | €9,643 | +€4,779 | +98.3% |
| Other amounts payable | 47/48 | €438 | €48,879 | +€48,442 | +11,067% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €390 | +€65 | +20.0% |
| Other operating charges | 640/8 | €387 | €455 | +€67 | +17.4% |
| Gross operating margin | 9900 | €31,729 | €58,166 | +€26,437 | +83.3% |
| Operating profit (loss) | 9901 | €31,016 | €57,321 | +€26,304 | +84.8% |
| Financial charges | 65/66B | €331 | €170 | -€161 | -48.6% |
| Recurring financial charges | 65 | €331 | €170 | -€161 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €30,685 | €57,150 | +€26,465 | +86.2% |
| Income taxes | 67/77 | €7,672 | €9,996 | +€2,323 | +30.3% |
| Profit (loss) for the period | 9904 | €23,013 | €47,155 | +€24,142 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €23,013 | €47,155 | +€24,142 | +105% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.