KMC 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.
KMC CONSULTING
Largest movements
- Cash +€89,511
up €89,511 (+309%), from €28,994 to €118,505
mainly Net result for the year (+€71,650) and Receivables within one year (+€6,342)
- Tangible fixed assets -€6,396
down €6,396 (-60.6%), from €10,546 to €4,150
- Receivables within one year -€6,342
down €6,342 (-17.3%), from €36,733 to €30,391
of which Trade receivables: -€6,019
- Reserves +€71,650
up €71,650 (+142%), from €50,399 to €122,049
- Tax, wage and social debts +€5,123
up €5,123 (+23.4%), from €21,873 to €26,997
- Gross operating margin +€27,706
up €27,706 (+43.0%), from €64,505 to €92,210
- Taxes +€5,516
up €5,516 (+43.2%), from €12,766 to €18,281
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 | €76,273 | €153,046 | +€76,773 | +101% |
| Fixed assets | 21/28 | €10,546 | €4,150 | -€6,396 | -60.6% |
| Tangible fixed assets | 22/27 | €10,546 | €4,150 | -€6,396 | -60.6% |
| Furniture and vehicles | 24 | €10,546 | €4,150 | -€6,396 | -60.6% |
| Current assets | 29/58 | €65,727 | €148,896 | +€83,169 | +127% |
| Amounts receivable within one year | 40/41 | €36,733 | €30,391 | -€6,342 | -17.3% |
| Trade receivables | 40 | €35,816 | €29,797 | -€6,019 | -16.8% |
| Other amounts receivable | 41 | €917 | €594 | -€323 | -35.3% |
| Cash at bank and in hand | 54/58 | €28,994 | €118,505 | +€89,511 | +309% |
| Total equity and liabilities | 10/49 | €76,273 | €153,046 | +€76,773 | +101% |
| Equity | 10/15 | €54,399 | €126,049 | +€71,650 | +132% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €50,399 | €122,049 | +€71,650 | +142% |
| Distributable reserves | 133 | €50,399 | €122,049 | +€71,650 | +142% |
| Amounts payable | 17/49 | €21,873 | €26,997 | +€5,123 | +23.4% |
| Amounts payable within one year | 42/48 | €21,873 | €26,997 | +€5,123 | +23.4% |
| Taxes, remuneration and social security | 45 | €21,873 | €26,997 | +€5,123 | +23.4% |
| Taxes | 450/3 | €21,873 | €26,997 | +€5,123 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,057 | €1,581 | +€525 | +49.7% |
| Other operating charges | 640/8 | €257 | €186 | -€71 | -27.5% |
| Non-recurring operating charges | 66A | - | €449 | +€449 | |
| Gross operating margin | 9900 | €64,505 | €92,210 | +€27,706 | +43.0% |
| Operating profit (loss) | 9901 | €63,191 | €89,993 | +€26,802 | +42.4% |
| Financial charges | 65/66B | €26 | €62 | +€36 | +138% |
| Recurring financial charges | 65 | €26 | €62 | +€36 | +138% |
| Profit (loss) for the period before taxes | 9903 | €63,165 | €89,931 | +€26,766 | +42.4% |
| Income taxes | 67/77 | €12,766 | €18,281 | +€5,516 | +43.2% |
| Profit (loss) for the period | 9904 | €50,399 | €71,650 | +€21,250 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,399 | €71,650 | +€21,250 | +42.2% |
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 23 October 2026 via checked.be.