KMCONSULTING.BE: 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.
KMCONSULTING.BE
Largest movements
- Receivables within one year +€20,506
up €20,506 (+55.2%), from €37,139 to €57,645
of which Other amounts receivable: +€18,608
- Cash +€9,799
up €9,799 (+145%), from €6,765 to €16,564
mainly Net result for the year (+€21,046) and Accrued charges and deferred income (+€6,400)
- Deferred charges and accrued income +€1,452
up €1,452 (+220%), from €661 to €2,113
- Reserves +€15,213
up €15,213 (+101%), from €15,066 to €30,280
- Accrued charges and deferred income +€6,400
up €6,400 (+246%), from €2,600 to €9,000
- Short-term financial debts +€5,000
new in 2025: €5,000
- Other debts +€4,974
up €4,974 (+579%), from €859 to €5,833
- Tax, wage and social debts -€3,778
down €3,778 (-22.3%), from €16,958 to €13,180
- Gross operating margin +€19,901
up €19,901 (+123%), from €16,118 to €36,019
- Taxes +€4,193
up €4,193 (+99.9%), from €4,196 to €8,390
- Other operating charges +€1,874
up €1,874 (+217%), from €862 to €2,736
- Financial charges +€1,215
up €1,215 (+125%), from €969 to €2,184
- Depreciation +€557
up €557 (+20.3%), from €2,746 to €3,303
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 | €52,456 | €83,477 | +€31,020 | +59.1% |
| Fixed assets | 21/28 | €7,892 | €7,155 | -€736 | -9.3% |
| Tangible fixed assets | 22/27 | €5,892 | €5,155 | -€736 | -12.5% |
| Plant, machinery and equipment | 23 | €1,369 | €838 | -€532 | -38.8% |
| Furniture and vehicles | 24 | €3,506 | €3,667 | +€161 | +4.6% |
| Other tangible fixed assets | 26 | €1,016 | €651 | -€365 | -36.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €44,565 | €76,322 | +€31,757 | +71.3% |
| Amounts receivable within one year | 40/41 | €37,139 | €57,645 | +€20,506 | +55.2% |
| Trade receivables | 40 | €17,958 | €19,856 | +€1,898 | +10.6% |
| Other amounts receivable | 41 | €19,181 | €37,789 | +€18,608 | +97.0% |
| Cash at bank and in hand | 54/58 | €6,765 | €16,564 | +€9,799 | +145% |
| Deferred charges and accrued income | 490/1 | €661 | €2,113 | +€1,452 | +220% |
| Total equity and liabilities | 10/49 | €52,456 | €83,477 | +€31,020 | +59.1% |
| Equity | 10/15 | €27,466 | €42,680 | +€15,213 | +55.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,066 | €30,280 | +€15,213 | +101% |
| Distributable reserves | 133 | €15,066 | €30,280 | +€15,213 | +101% |
| Amounts payable | 17/49 | €24,990 | €40,797 | +€15,807 | +63.3% |
| Amounts payable within one year | 42/48 | €22,390 | €31,797 | +€9,407 | +42.0% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €4,573 | €7,784 | +€3,211 | +70.2% |
| Suppliers | 440/4 | €4,573 | €7,784 | +€3,211 | +70.2% |
| Taxes, remuneration and social security | 45 | €16,958 | €13,180 | -€3,778 | -22.3% |
| Taxes | 450/3 | €16,958 | €13,180 | -€3,778 | -22.3% |
| Other amounts payable | 47/48 | €859 | €5,833 | +€4,974 | +579% |
| Accrued charges and deferred income | 492/3 | €2,600 | €9,000 | +€6,400 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,746 | €3,303 | +€557 | +20.3% |
| Other operating charges | 640/8 | €862 | €2,736 | +€1,874 | +217% |
| Gross operating margin | 9900 | €16,118 | €36,019 | +€19,901 | +123% |
| Operating profit (loss) | 9901 | €12,510 | €29,980 | +€17,470 | +140% |
| Financial income | 75/76B | €1,316 | €1,641 | +€324 | +24.6% |
| Recurring financial income | 75 | €1,316 | €1,641 | +€324 | +24.6% |
| Financial charges | 65/66B | €969 | €2,184 | +€1,215 | +125% |
| Recurring financial charges | 65 | €969 | €2,184 | +€1,215 | +125% |
| Profit (loss) for the period before taxes | 9903 | €12,858 | €29,436 | +€16,578 | +129% |
| Income taxes | 67/77 | €4,196 | €8,390 | +€4,193 | +99.9% |
| Profit (loss) for the period | 9904 | €8,661 | €21,046 | +€12,385 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €8,661 | €21,046 | +€12,385 | +143% |
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 17 October 2026 via checked.be.