KME 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.
KME Consulting
Largest movements
- Cash -€52,928
down €52,928 (-84.8%), from €62,403 to €9,475
mainly Contributions, distributions and other (-€100,000) and Other debts (-€20,423)
- Receivables within one year -€16,996
down €16,996 (-27.6%), from €61,548 to €44,552
of which Other amounts receivable: -€35,247
- Tangible fixed assets -€11,945
down €11,945 (-27.8%), from €43,006 to €31,061
of which Furniture and vehicles: -€11,375
- Reserves -€49,281
down €49,281 (-65.2%), from €75,567 to €26,286
- Other debts -€20,423
down €20,423 (-33.8%), from €60,423 to €40,000
- Current portion of long-term debt -€7,429
down €7,429 (-58.3%), from €12,735 to €5,306
- Debts after one year -€5,306
no longer reported in 2025 (was €5,306)
- Gross operating margin -€20,083
down €20,083 (-19.3%), from €104,295 to €84,212
- Taxes -€1,219
down €1,219 (-6.2%), from €19,689 to €18,471
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 | €174,457 | €92,703 | -€81,755 | -46.9% |
| Fixed assets | 21/28 | €43,006 | €31,061 | -€11,945 | -27.8% |
| Tangible fixed assets | 22/27 | €43,006 | €31,061 | -€11,945 | -27.8% |
| Plant, machinery and equipment | 23 | €2,474 | €1,773 | -€702 | -28.4% |
| Furniture and vehicles | 24 | €37,755 | €26,380 | -€11,375 | -30.1% |
| Other tangible fixed assets | 26 | €2,776 | €2,908 | +€132 | +4.8% |
| Current assets | 29/58 | €131,452 | €61,642 | -€69,810 | -53.1% |
| Amounts receivable within one year | 40/41 | €61,548 | €44,552 | -€16,996 | -27.6% |
| Trade receivables | 40 | €21,237 | €39,489 | +€18,252 | +85.9% |
| Other amounts receivable | 41 | €40,311 | €5,063 | -€35,247 | -87.4% |
| Cash at bank and in hand | 54/58 | €62,403 | €9,475 | -€52,928 | -84.8% |
| Deferred charges and accrued income | 490/1 | €7,501 | €7,615 | +€114 | +1.5% |
| Total equity and liabilities | 10/49 | €174,457 | €92,703 | -€81,755 | -46.9% |
| Equity | 10/15 | €85,567 | €36,286 | -€49,281 | -57.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €75,567 | €26,286 | -€49,281 | -65.2% |
| Distributable reserves | 133 | €75,567 | €26,286 | -€49,281 | -65.2% |
| Amounts payable | 17/49 | €88,890 | €56,417 | -€32,473 | -36.5% |
| Amounts payable after more than one year | 17 | €5,306 | - | -€5,306 | |
| Financial debts | 170/4 | €5,306 | - | -€5,306 | |
| Amounts payable within one year | 42/48 | €83,197 | €56,017 | -€27,180 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | €12,735 | €5,306 | -€7,429 | -58.3% |
| Trade debts | 44 | €272 | €1,952 | +€1,680 | +618% |
| Suppliers | 440/4 | €272 | €1,952 | +€1,680 | +618% |
| Taxes, remuneration and social security | 45 | €9,767 | €8,758 | -€1,008 | -10.3% |
| Taxes | 450/3 | €9,767 | €8,758 | -€1,008 | -10.3% |
| Other amounts payable | 47/48 | €60,423 | €40,000 | -€20,423 | -33.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,099 | €13,916 | +€817 | +6.2% |
| Other operating charges | 640/8 | €1,277 | €682 | -€595 | -46.6% |
| Gross operating margin | 9900 | €104,295 | €84,212 | -€20,083 | -19.3% |
| Operating profit (loss) | 9901 | €89,919 | €69,614 | -€20,305 | -22.6% |
| Financial income | 75/76B | €0 | €20 | +€20 | +198,600% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +198,600% |
| Financial charges | 65/66B | €165 | €445 | +€280 | +169% |
| Recurring financial charges | 65 | €165 | €445 | +€280 | +169% |
| Profit (loss) for the period before taxes | 9903 | €89,754 | €69,189 | -€20,564 | -22.9% |
| Income taxes | 67/77 | €19,689 | €18,471 | -€1,219 | -6.2% |
| Profit (loss) for the period | 9904 | €70,064 | €50,719 | -€19,346 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,064 | €50,719 | -€19,346 | -27.6% |
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 20 October 2026 via checked.be.