KMI 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.
KMI CONSULTING
Largest movements
- Receivables within one year +€62,377
up €62,377 (+65.8%), from €94,831 to €157,207
of which Other amounts receivable: +€62,874
- Reserves +€48,567
up €48,567 (+76.9%), from €63,131 to €111,698
of which Distributable reserves: +€48,567
- Current portion of long-term debt +€11,732
new in 2025: €11,732
- Taxes +€15,612
up €15,612 (+54.3%), from €28,737 to €44,349
- Gross operating margin +€9,394
up €9,394 (+10.9%), from €85,881 to €95,275
- Financial charges +€1,294
up €1,294 (+718%), from €180 to €1,474
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 | €108,542 | €168,643 | +€60,101 | +55.4% |
| Fixed assets | 21/28 | €2,265 | €1,611 | -€654 | -28.9% |
| Tangible fixed assets | 22/27 | €1,980 | €1,326 | -€654 | -33.0% |
| Furniture and vehicles | 24 | €1,980 | €1,326 | -€654 | -33.0% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €106,277 | €167,033 | +€60,756 | +57.2% |
| Amounts receivable within one year | 40/41 | €94,831 | €157,207 | +€62,377 | +65.8% |
| Trade receivables | 40 | €17,866 | €17,369 | -€497 | -2.8% |
| Other amounts receivable | 41 | €76,965 | €139,839 | +€62,874 | +81.7% |
| Cash at bank and in hand | 54/58 | €10,801 | €9,155 | -€1,646 | -15.2% |
| Deferred charges and accrued income | 490/1 | €645 | €670 | +€25 | +3.8% |
| Total equity and liabilities | 10/49 | €108,542 | €168,643 | +€60,101 | +55.4% |
| Equity | 10/15 | €53,456 | €102,023 | +€48,567 | +90.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,131 | €111,698 | +€48,567 | +76.9% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,268 | €6,268 | = | 0.0% |
| Distributable reserves | 133 | €56,243 | €104,810 | +€48,567 | +86.4% |
| Profit (loss) carried forward | 14 | -€15,875 | -€15,875 | = | 0.0% |
| Amounts payable | 17/49 | €55,086 | €66,620 | +€11,534 | +20.9% |
| Amounts payable within one year | 42/48 | €55,086 | €66,620 | +€11,534 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | - | €11,732 | +€11,732 | |
| Trade debts | 44 | €448 | €174 | -€274 | -61.2% |
| Suppliers | 440/4 | €448 | €174 | -€274 | -61.2% |
| Taxes, remuneration and social security | 45 | €54,639 | €54,715 | +€76 | +0.1% |
| Taxes | 450/3 | €54,639 | €54,715 | +€76 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €451 | €654 | +€203 | +45.0% |
| Other operating charges | 640/8 | €358 | €231 | -€128 | -35.6% |
| Gross operating margin | 9900 | €85,881 | €95,275 | +€9,394 | +10.9% |
| Operating profit (loss) | 9901 | €85,071 | €94,390 | +€9,319 | +11.0% |
| Financial income | 75/76B | €89 | - | -€89 | |
| Recurring financial income | 75 | €89 | - | -€89 | |
| Financial charges | 65/66B | €180 | €1,474 | +€1,294 | +718% |
| Recurring financial charges | 65 | €180 | €1,474 | +€1,294 | +718% |
| Profit (loss) for the period before taxes | 9903 | €84,980 | €92,916 | +€7,936 | +9.3% |
| Income taxes | 67/77 | €28,737 | €44,349 | +€15,612 | +54.3% |
| Profit (loss) for the period | 9904 | €56,243 | €48,567 | -€7,676 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,243 | €48,567 | -€7,676 | -13.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.