KLL 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.
KLL Consulting
Largest movements
- Tangible fixed assets +€28,463
up €28,463 (+159%), from €17,881 to €46,343
of which Other tangible fixed assets: +€27,777
- Receivables within one year +€22,019
up €22,019 (+136%), from €16,239 to €38,258
- Financial fixed assets -€2,897
no longer reported in 2025 (was €2,897)
- Cash -€1,710
down €1,710 (-2.7%), from €62,690 to €60,980
mainly Investment in fixed assets (net) (-€39,405) and Other debts (-€36,133)
- Profit (loss) carried forward +€84,692
up €84,692 (+1,867%), from €4,537 to €89,229
- Other debts -€36,133
down €36,133 (-50.5%), from €71,607 to €35,475
- Tax, wage and social debts +€5,794
up €5,794 (+58.8%), from €9,850 to €15,644
of which Taxes: +€4,585
- Current portion of long-term debt -€5,654
down €5,654 (-83.1%), from €6,805 to €1,151
- Accrued charges and deferred income -€1,476
down €1,476 (-39.3%), from €3,759 to €2,283
- Gross operating margin +€14,332
up €14,332 (+13.1%), from €109,103 to €123,435
- Taxes +€3,279
up €3,279 (+16.3%), from €20,121 to €23,400
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 | €100,018 | €146,335 | +€46,317 | +46.3% |
| Fixed assets | 21/28 | €20,778 | €46,343 | +€25,565 | +123% |
| Tangible fixed assets | 22/27 | €17,881 | €46,343 | +€28,463 | +159% |
| Furniture and vehicles | 24 | €17,585 | €18,271 | +€686 | +3.9% |
| Other tangible fixed assets | 26 | €296 | €28,072 | +€27,777 | +9,397% |
| Financial fixed assets | 28 | €2,897 | - | -€2,897 | |
| Current assets | 29/58 | €79,240 | €99,992 | +€20,752 | +26.2% |
| Amounts receivable within one year | 40/41 | €16,239 | €38,258 | +€22,019 | +136% |
| Trade receivables | 40 | €16,239 | €38,258 | +€22,019 | +136% |
| Cash at bank and in hand | 54/58 | €62,690 | €60,980 | -€1,710 | -2.7% |
| Deferred charges and accrued income | 490/1 | €311 | €754 | +€443 | +142% |
| Total equity and liabilities | 10/49 | €100,018 | €146,335 | +€46,317 | +46.3% |
| Equity | 10/15 | €4,787 | €89,479 | +€84,692 | +1,769% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,537 | €89,229 | +€84,692 | +1,867% |
| Amounts payable | 17/49 | €95,231 | €56,856 | -€38,374 | -40.3% |
| Amounts payable after more than one year | 17 | €1,151 | - | -€1,151 | |
| Financial debts | 170/4 | €1,151 | - | -€1,151 | |
| Amounts payable within one year | 42/48 | €90,321 | €54,574 | -€35,747 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €6,805 | €1,151 | -€5,654 | -83.1% |
| Trade debts | 44 | €2,059 | €2,305 | +€246 | +11.9% |
| Suppliers | 440/4 | €2,059 | €2,305 | +€246 | +11.9% |
| Taxes, remuneration and social security | 45 | €9,850 | €15,644 | +€5,794 | +58.8% |
| Taxes | 450/3 | €8,058 | €12,644 | +€4,585 | +56.9% |
| Remuneration and social security | 454/9 | €1,792 | €3,000 | +€1,208 | +67.4% |
| Other amounts payable | 47/48 | €71,607 | €35,475 | -€36,133 | -50.5% |
| Accrued charges and deferred income | 492/3 | €3,759 | €2,283 | -€1,476 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,505 | €13,840 | -€665 | -4.6% |
| Other operating charges | 640/8 | €1,693 | €1,066 | -€627 | -37.0% |
| Non-recurring operating charges | 66A | €1,869 | - | -€1,869 | |
| Gross operating margin | 9900 | €109,103 | €123,435 | +€14,332 | +13.1% |
| Operating profit (loss) | 9901 | €91,036 | €108,529 | +€17,493 | +19.2% |
| Financial income | 75/76B | €204 | €25 | -€179 | -87.8% |
| Recurring financial income | 75 | €204 | €25 | -€179 | -87.8% |
| Financial charges | 65/66B | €514 | €462 | -€51 | -10.0% |
| Recurring financial charges | 65 | €514 | €462 | -€51 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €90,727 | €108,092 | +€17,365 | +19.1% |
| Income taxes | 67/77 | €20,121 | €23,400 | +€3,279 | +16.3% |
| Profit (loss) for the period | 9904 | €70,606 | €84,692 | +€14,086 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,606 | €84,692 | +€14,086 | +20.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.