KMAS Management & Consulting: what changed
KMAS Management & Consulting
Largest movements
- Deferred charges and accrued income +€9,962
up €9,962 (+53.9%), from €18,466 to €28,428
- Receivables within one year -€7,581
down €7,581 (-3.3%), from €232,506 to €224,925
of which Trade receivables: -€7,230
- Trade debts +€23,035
up €23,035 (+196%), from €11,725 to €34,760
- Tax, wage and social debts -€19,924
down €19,924 (-56.0%), from €35,593 to €15,669
- Gross operating margin -€69,119
down €69,119, from €60,053 to -€9,066
- Taxes -€13,626
down €13,626 (-93.2%), from €14,620 to €994
- Financial income +€846
up €846 (+9.3%), from €9,116 to €9,962
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,179 | €254,155 | +€1,976 | +0.8% |
| Fixed assets | 21/28 | €1,206 | €801 | -€405 | -33.6% |
| Tangible fixed assets | 22/27 | €1,206 | €801 | -€405 | -33.6% |
| Furniture and vehicles | 24 | €1,206 | €801 | -€405 | -33.6% |
| Current assets | 29/58 | €250,973 | €253,354 | +€2,381 | +0.9% |
| Amounts receivable within one year | 40/41 | €232,506 | €224,925 | -€7,581 | -3.3% |
| Trade receivables | 40 | €56,588 | €49,358 | -€7,230 | -12.8% |
| Other amounts receivable | 41 | €175,918 | €175,567 | -€351 | -0.2% |
| Deferred charges and accrued income | 490/1 | €18,466 | €28,428 | +€9,962 | +53.9% |
| Total equity and liabilities | 10/49 | €252,179 | €254,155 | +€1,976 | +0.8% |
| Equity | 10/15 | €204,861 | €203,726 | -€1,135 | -0.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,861 | €197,726 | -€1,135 | -0.6% |
| Amounts payable | 17/49 | €47,318 | €50,429 | +€3,111 | +6.6% |
| Amounts payable within one year | 42/48 | €47,318 | €50,429 | +€3,111 | +6.6% |
| Trade debts | 44 | €11,725 | €34,760 | +€23,035 | +196% |
| Suppliers | 440/4 | €11,725 | €34,760 | +€23,035 | +196% |
| Taxes, remuneration and social security | 45 | €35,593 | €15,669 | -€19,924 | -56.0% |
| Taxes | 450/3 | €35,593 | €15,669 | -€19,924 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €405 | = | 0.0% |
| Other operating charges | 640/8 | €694 | €520 | -€175 | -25.1% |
| Gross operating margin | 9900 | €60,053 | -€9,066 | -€69,119 | |
| Operating profit (loss) | 9901 | €58,954 | -€9,990 | -€68,944 | |
| Financial income | 75/76B | €9,116 | €9,962 | +€846 | +9.3% |
| Recurring financial income | 75 | €9,116 | €9,962 | +€846 | +9.3% |
| Financial charges | 65/66B | €229 | €113 | -€116 | -50.8% |
| Recurring financial charges | 65 | €229 | €113 | -€116 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €67,841 | -€141 | -€67,982 | |
| Income taxes | 67/77 | €14,620 | €994 | -€13,626 | -93.2% |
| Profit (loss) for the period | 9904 | €53,221 | -€1,135 | -€54,356 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,221 | -€1,135 | -€54,356 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.