KLS 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.
KLS CONSULTING
Largest movements
- Receivables within one year +€12,817
up €12,817 (+27.2%), from €47,183 to €60,000
of which Other amounts receivable: +€10,974
- Cash -€1,066
down €1,066 (-36.2%), from €2,942 to €1,876
mainly Receivables within one year (-€12,817) and Trade debts (-€12,262)
- Trade debts -€12,262
down €12,262 (-82.6%), from €14,853 to €2,591
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€9,681
up €9,681 (+74.7%), from €12,964 to €22,646
- Profit (loss) carried forward +€4,390
up €4,390 (+22.2%), from €19,770 to €24,160
- Accrued charges and deferred income -€828
down €828 (-95.6%), from €866 to €38
- Gross operating margin -€2,410
down €2,410 (-8.2%), from €29,559 to €27,149
- Financial income -€1,137
no longer reported in 2025 (was €1,137)
- Financial charges +€626
up €626 (+23.8%), from €2,631 to €3,256
- Other operating charges +€559
up €559 (+75.3%), from €743 to €1,302
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 | €51,454 | €62,435 | +€10,981 | +21.3% |
| Fixed assets | 21/28 | €608 | €286 | -€321 | -52.9% |
| Tangible fixed assets | 22/27 | €608 | €286 | -€321 | -52.9% |
| Furniture and vehicles | 24 | €608 | €286 | -€321 | -52.9% |
| Current assets | 29/58 | €50,846 | €62,149 | +€11,302 | +22.2% |
| Amounts receivable within one year | 40/41 | €47,183 | €60,000 | +€12,817 | +27.2% |
| Trade receivables | 40 | €8,954 | €10,797 | +€1,843 | +20.6% |
| Other amounts receivable | 41 | €38,229 | €49,203 | +€10,974 | +28.7% |
| Cash at bank and in hand | 54/58 | €2,942 | €1,876 | -€1,066 | -36.2% |
| Deferred charges and accrued income | 490/1 | €721 | €272 | -€449 | -62.2% |
| Total equity and liabilities | 10/49 | €51,454 | €62,435 | +€10,981 | +21.3% |
| Equity | 10/15 | €22,770 | €27,160 | +€4,390 | +19.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,770 | €24,160 | +€4,390 | +22.2% |
| Amounts payable | 17/49 | €28,684 | €35,275 | +€6,591 | +23.0% |
| Amounts payable within one year | 42/48 | €27,818 | €35,237 | +€7,419 | +26.7% |
| Trade debts | 44 | €14,853 | €2,591 | -€12,262 | -82.6% |
| Suppliers | 440/4 | €14,853 | €2,591 | -€12,262 | -82.6% |
| Taxes, remuneration and social security | 45 | €12,964 | €22,646 | +€9,681 | +74.7% |
| Taxes | 450/3 | €12,964 | €22,646 | +€9,681 | +74.7% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €866 | €38 | -€828 | -95.6% |
| Remuneration, social security and pensions | 62 | €1,520 | €1,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €321 | = | 0.0% |
| Other operating charges | 640/8 | €743 | €1,302 | +€559 | +75.3% |
| Gross operating margin | 9900 | €29,559 | €27,149 | -€2,410 | -8.2% |
| Operating profit (loss) | 9901 | €26,974 | €24,005 | -€2,969 | -11.0% |
| Financial income | 75/76B | €1,137 | - | -€1,137 | |
| Recurring financial income | 75 | €1,137 | - | -€1,137 | |
| Financial charges | 65/66B | €2,631 | €3,256 | +€626 | +23.8% |
| Recurring financial charges | 65 | €2,631 | €3,256 | +€626 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €25,481 | €20,749 | -€4,732 | -18.6% |
| Income taxes | 67/77 | €6,398 | €6,359 | -€39 | -0.6% |
| Profit (loss) for the period | 9904 | €19,082 | €14,390 | -€4,693 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,082 | €14,390 | -€4,693 | -24.6% |
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 14 October 2026 via checked.be.