KM Consultancy: 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.
KM Consultancy
Largest movements
- Tangible fixed assets -€16,481
down €16,481 (-37.5%), from €43,924 to €27,443
of which Furniture and vehicles: -€16,185
- Cash -€9,265
down €9,265 (-60.4%), from €15,341 to €6,076
mainly Net result for the year (-€14,445) and Other debts (-€9,951)
- Current investments -€4,469
down €4,469 (-3.6%), from €123,087 to €118,618
- Receivables within one year -€3,023
down €3,023 (-28.1%), from €10,771 to €7,748
of which Other amounts receivable: -€2,524
- Profit (loss) carried forward -€14,445
new in 2025: -€14,445
- Other debts -€9,951
down €9,951 (-66.8%), from €14,894 to €4,943
- Debts after one year -€7,722
down €7,722 (-100%), from €7,722 to €0
- Trade debts +€3,725
up €3,725 (+430%), from €866 to €4,592
- Current portion of long-term debt -€3,692
down €3,692 (-32.3%), from €11,414 to €7,722
- Gross operating margin -€13,099
down €13,099 (-64.7%), from €20,247 to €7,148
- Financial charges -€1,848
down €1,848 (-43.7%), from €4,230 to €2,383
- Depreciation -€530
down €530 (-2.8%), from €18,768 to €18,237
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 | €194,009 | €160,799 | -€33,210 | -17.1% |
| Fixed assets | 21/28 | €43,924 | €27,443 | -€16,481 | -37.5% |
| Tangible fixed assets | 22/27 | €43,924 | €27,443 | -€16,481 | -37.5% |
| Land and buildings | 22 | €4,037 | €2,018 | -€2,018 | -50.0% |
| Plant, machinery and equipment | 23 | €652 | €2,374 | +€1,722 | +264% |
| Furniture and vehicles | 24 | €39,235 | €23,050 | -€16,185 | -41.3% |
| Current assets | 29/58 | €150,085 | €133,356 | -€16,729 | -11.1% |
| Amounts receivable within one year | 40/41 | €10,771 | €7,748 | -€3,023 | -28.1% |
| Trade receivables | 40 | €975 | €476 | -€499 | -51.2% |
| Other amounts receivable | 41 | €9,796 | €7,272 | -€2,524 | -25.8% |
| Current investments | 50/53 | €123,087 | €118,618 | -€4,469 | -3.6% |
| Cash at bank and in hand | 54/58 | €15,341 | €6,076 | -€9,265 | -60.4% |
| Deferred charges and accrued income | 490/1 | €885 | €914 | +€29 | +3.3% |
| Total equity and liabilities | 10/49 | €194,009 | €160,799 | -€33,210 | -17.1% |
| Equity | 10/15 | €155,600 | €141,155 | -€14,445 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,400 | €149,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €140,400 | €140,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,445 | -€14,445 | |
| Amounts payable | 17/49 | €38,409 | €19,644 | -€18,765 | -48.9% |
| Amounts payable after more than one year | 17 | €7,722 | €0 | -€7,722 | -100% |
| Financial debts | 170/4 | €7,722 | €0 | -€7,722 | -100% |
| Amounts payable within one year | 42/48 | €29,660 | €19,644 | -€10,016 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €11,414 | €7,722 | -€3,692 | -32.3% |
| Financial debts | 43 | €955 | €1,340 | +€384 | +40.3% |
| Credit institutions | 430/8 | €955 | €1,340 | +€384 | +40.3% |
| Trade debts | 44 | €866 | €4,592 | +€3,725 | +430% |
| Suppliers | 440/4 | €866 | €4,592 | +€3,725 | +430% |
| Taxes, remuneration and social security | 45 | €1,530 | €1,047 | -€483 | -31.6% |
| Taxes | 450/3 | €1,530 | €1,047 | -€483 | -31.6% |
| Other amounts payable | 47/48 | €14,894 | €4,943 | -€9,951 | -66.8% |
| Accrued charges and deferred income | 492/3 | €1,027 | €0 | -€1,027 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,768 | €18,237 | -€530 | -2.8% |
| Other operating charges | 640/8 | €541 | €535 | -€5 | -1.0% |
| Non-recurring operating charges | 66A | - | €652 | +€652 | |
| Gross operating margin | 9900 | €20,247 | €7,148 | -€13,099 | -64.7% |
| Operating profit (loss) | 9901 | €938 | -€12,277 | -€13,215 | |
| Financial income | 75/76B | €362 | €443 | +€81 | +22.3% |
| Recurring financial income | 75 | €362 | €443 | +€81 | +22.3% |
| Financial charges | 65/66B | €4,230 | €2,383 | -€1,848 | -43.7% |
| Recurring financial charges | 65 | €4,230 | €2,383 | -€1,848 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,930 | -€14,217 | -€11,287 | -385% |
| Income taxes | 67/77 | €245 | €228 | -€17 | -6.9% |
| Profit (loss) for the period | 9904 | -€3,174 | -€14,445 | -€11,270 | -355% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,174 | -€14,445 | -€11,270 | -355% |
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 15 October 2026 via checked.be.