KN 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.
KN CONSULTING
Largest movements
- Receivables within one year -€13,244
down €13,244 (-21.0%), from €62,937 to €49,693
of which Trade receivables: -€19,416
- Tangible fixed assets -€2,948
down €2,948 (-43.7%), from €6,747 to €3,799
of which Furniture and vehicles: -€2,233
- Trade debts -€20,833
down €20,833 (-36.2%), from €57,511 to €36,677
- Profit (loss) carried forward +€5,143
up €5,143 (+6.9%), from €75,040 to €80,183
- Taxes -€4,721
down €4,721 (-84.7%), from €5,576 to €855
- Gross operating margin -€2,543
down €2,543 (-17.6%), from €14,458 to €11,915
- Financial charges +€802
up €802 (+444%), from €181 to €982
- Staff costs -€521
no longer reported in 2024 (was €521)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,045 | €130,755 | -€16,290 | -11.1% |
| Fixed assets | 21/28 | €6,747 | €3,799 | -€2,948 | -43.7% |
| Tangible fixed assets | 22/27 | €6,747 | €3,799 | -€2,948 | -43.7% |
| Furniture and vehicles | 24 | €2,700 | €467 | -€2,233 | -82.7% |
| Other tangible fixed assets | 26 | €4,047 | €3,332 | -€715 | -17.7% |
| Current assets | 29/58 | €140,298 | €126,956 | -€13,342 | -9.5% |
| Amounts receivable within one year | 40/41 | €62,937 | €49,693 | -€13,244 | -21.0% |
| Trade receivables | 40 | €23,816 | €4,400 | -€19,416 | -81.5% |
| Other amounts receivable | 41 | €39,121 | €45,293 | +€6,172 | +15.8% |
| Cash at bank and in hand | 54/58 | €76,959 | €77,136 | +€177 | +0.2% |
| Deferred charges and accrued income | 490/1 | €402 | €127 | -€275 | -68.4% |
| Total equity and liabilities | 10/49 | €147,045 | €130,755 | -€16,290 | -11.1% |
| Equity | 10/15 | €84,027 | €89,171 | +€5,143 | +6.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €8,987 | €8,987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,987 | €8,987 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,987 | €8,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,040 | €80,183 | +€5,143 | +6.9% |
| Amounts payable | 17/49 | €63,017 | €41,584 | -€21,433 | -34.0% |
| Amounts payable within one year | 42/48 | €63,017 | €41,584 | -€21,433 | -34.0% |
| Trade debts | 44 | €57,511 | €36,677 | -€20,833 | -36.2% |
| Suppliers | 440/4 | €57,511 | €36,677 | -€20,833 | -36.2% |
| Taxes, remuneration and social security | 45 | €5,507 | €4,907 | -€600 | -10.9% |
| Taxes | 450/3 | €5,507 | €4,907 | -€600 | -10.9% |
| Remuneration, social security and pensions | 62 | €521 | - | -€521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,048 | €2,948 | -€100 | -3.3% |
| Other operating charges | 640/8 | €2,014 | €1,999 | -€16 | -0.8% |
| Gross operating margin | 9900 | €14,458 | €11,915 | -€2,543 | -17.6% |
| Operating profit (loss) | 9901 | €8,875 | €6,968 | -€1,907 | -21.5% |
| Financial income | 75/76B | €0 | €12 | +€12 | +118,900% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +118,900% |
| Financial charges | 65/66B | €181 | €982 | +€802 | +444% |
| Recurring financial charges | 65 | €181 | €982 | +€802 | +444% |
| Profit (loss) for the period before taxes | 9903 | €8,694 | €5,998 | -€2,696 | -31.0% |
| Income taxes | 67/77 | €5,576 | €855 | -€4,721 | -84.7% |
| Profit (loss) for the period | 9904 | €3,119 | €5,143 | +€2,024 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,119 | €5,143 | +€2,024 | +64.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.