KM CONSULTANCY: what changed
Two fiscal 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.
KM CONSULTANCY
Largest movements
- Receivables within one year +€92,455
up €92,455 (+31.1%), from €297,660 to €390,115
of which Other amounts receivable: +€121,921
- Cash +€54,709
up €54,709 (+32.8%), from €166,672 to €221,382
mainly Net result for the year (+€130,738) and Tax, wage and social debts (+€14,032)
- Reserves +€130,738
up €130,738 (+38.0%), from €343,927 to €474,666
- Tax, wage and social debts +€14,032
up €14,032 (+13.8%), from €101,968 to €116,000
- Gross operating margin +€22,356
up €22,356 (+13.5%), from €165,317 to €187,674
- Taxes -€6,798
down €6,798 (-9.4%), from €72,666 to €65,868
- Financial income +€5,263
up €5,263 (+52.6%), from €9,999 to €15,262
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.
Cash bridge derived
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 | €464,542 | €611,497 | +€146,954 | +31.6% |
| Fixed assets | 21/28 | €210 | - | -€210 | |
| Tangible fixed assets | 22/27 | €210 | - | -€210 | |
| Furniture and vehicles | 24 | €210 | - | -€210 | |
| Current assets | 29/58 | €464,332 | €611,497 | +€147,165 | +31.7% |
| Amounts receivable within one year | 40/41 | €297,660 | €390,115 | +€92,455 | +31.1% |
| Trade receivables | 40 | €29,466 | - | -€29,466 | |
| Other amounts receivable | 41 | €268,194 | €390,115 | +€121,921 | +45.5% |
| Cash at bank and in hand | 54/58 | €166,672 | €221,382 | +€54,709 | +32.8% |
| Total equity and liabilities | 10/49 | €464,542 | €611,497 | +€146,954 | +31.6% |
| Equity | 10/15 | €362,527 | €493,266 | +€130,738 | +36.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €343,927 | €474,666 | +€130,738 | +38.0% |
| Distributable reserves | 133 | €343,927 | €474,666 | +€130,738 | +38.0% |
| Amounts payable | 17/49 | €102,015 | €118,231 | +€16,216 | +15.9% |
| Amounts payable within one year | 42/48 | €102,015 | €118,231 | +€16,216 | +15.9% |
| Trade debts | 44 | €47 | €2,231 | +€2,184 | +4622.2% |
| Suppliers | 440/4 | €47 | €2,231 | +€2,184 | +4622.2% |
| Taxes, remuneration and social security | 45 | €101,968 | €116,000 | +€14,032 | +13.8% |
| Taxes | 450/3 | €101,968 | €116,000 | +€14,032 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €210 | -€187 | -47.0% |
| Other operating charges | 640/8 | €2,724 | €4,068 | +€1,345 | +49.4% |
| Gross operating margin | 9900 | €165,317 | €187,674 | +€22,356 | +13.5% |
| Operating profit (loss) | 9901 | €162,196 | €183,395 | +€21,199 | +13.1% |
| Financial income | 75/76B | €9,999 | €15,262 | +€5,263 | +52.6% |
| Recurring financial income | 75 | €9,999 | €15,262 | +€5,263 | +52.6% |
| Financial charges | 65/66B | €1,379 | €2,051 | +€672 | +48.7% |
| Recurring financial charges | 65 | €1,379 | €2,051 | +€672 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €170,816 | €196,607 | +€25,790 | +15.1% |
| Income taxes | 67/77 | €72,666 | €65,868 | -€6,798 | -9.4% |
| Profit (loss) for the period | 9904 | €98,150 | €130,738 | +€32,588 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,150 | €130,738 | +€32,588 | +33.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.