KMS Consult: 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.
KMS Consult
Largest movements
- Current investments +€954,635
up €954,635 (+273%), from €350,232 to €1.3m
- Cash -€800,810
down €800,810 (-90.7%), from €882,916 to €82,106
mainly Current investments (-€954,635)
- Reserves +€152,000
up €152,000 (+12.8%), from €1.2m to €1.3m
of which Distributable reserves: +€152,000
- Gross operating margin -€15,193
down €15,193 (-7.4%), from €205,768 to €190,575
- Financial income -€5,614
down €5,614 (-19.8%), from €28,329 to €22,715
- Financial charges -€4,633
down €4,633, from €44 to -€4,590
- Taxes -€4,456
down €4,456 (-6.4%), from €69,323 to €64,868
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 | €1,237,227 | €1,389,987 | +€152,760 | +12.3% |
| Fixed assets | 21/28 | €1,998 | €1,214 | -€784 | -39.2% |
| Tangible fixed assets | 22/27 | €1,998 | €1,214 | -€784 | -39.2% |
| Plant, machinery and equipment | 23 | €1,402 | €1,214 | -€187 | -13.3% |
| Furniture and vehicles | 24 | €597 | - | -€597 | |
| Current assets | 29/58 | €1,235,229 | €1,388,773 | +€153,543 | +12.4% |
| Current investments | 50/53 | €350,232 | €1,304,867 | +€954,635 | +273% |
| Cash at bank and in hand | 54/58 | €882,916 | €82,106 | -€800,810 | -90.7% |
| Deferred charges and accrued income | 490/1 | €2,081 | €1,800 | -€282 | -13.5% |
| Total equity and liabilities | 10/49 | €1,237,227 | €1,389,987 | +€152,760 | +12.3% |
| Equity | 10/15 | €1,195,685 | €1,347,685 | +€152,000 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,189,485 | €1,341,485 | +€152,000 | +12.8% |
| Tax-exempt reserves | 132 | €4,465 | €4,465 | = | 0.0% |
| Distributable reserves | 133 | €1,185,019 | €1,337,020 | +€152,000 | +12.8% |
| Amounts payable | 17/49 | €41,543 | €42,302 | +€759 | +1.8% |
| Amounts payable within one year | 42/48 | €41,543 | €42,302 | +€759 | +1.8% |
| Trade debts | 44 | - | €78 | +€78 | |
| Suppliers | 440/4 | - | €78 | +€78 | |
| Taxes, remuneration and social security | 45 | €37,044 | €36,321 | -€723 | -2.0% |
| Taxes | 450/3 | €37,044 | €36,321 | -€723 | -2.0% |
| Other amounts payable | 47/48 | €4,498 | €5,902 | +€1,404 | +31.2% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,039 | €784 | -€256 | -24.6% |
| Other operating charges | 640/8 | €248 | €228 | -€20 | -8.0% |
| Gross operating margin | 9900 | €205,768 | €190,575 | -€15,193 | -7.4% |
| Operating profit (loss) | 9901 | €204,480 | €189,563 | -€14,917 | -7.3% |
| Financial income | 75/76B | €28,329 | €22,715 | -€5,614 | -19.8% |
| Recurring financial income | 75 | €28,329 | €22,715 | -€5,614 | -19.8% |
| Financial charges | 65/66B | €44 | -€4,590 | -€4,633 | |
| Recurring financial charges | 65 | €44 | -€4,590 | -€4,633 | |
| Profit (loss) for the period before taxes | 9903 | €232,766 | €216,868 | -€15,898 | -6.8% |
| Income taxes | 67/77 | €69,323 | €64,868 | -€4,456 | -6.4% |
| Profit (loss) for the period | 9904 | €163,442 | €152,000 | -€11,442 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €163,442 | €152,000 | -€11,442 | -7.0% |
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 13 October 2026 via checked.be.