KND 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.
KND CONSULT
Largest movements
- Tangible fixed assets -€5,700
down €5,700 (-3.5%), from €163,230 to €157,530
- Receivables within one year +€5,300
up €5,300 (+624%), from €850 to €6,150
- Debts after one year -€12,049
down €12,049 (-12.5%), from €96,680 to €84,630
- Advances received +€7,079
new in 2025: €7,079
- Other debts +€5,614
up €5,614 (+22.5%), from €24,953 to €30,566
- Tax, wage and social debts -€2,176
down €2,176 (-54.0%), from €4,032 to €1,856
- Financial charges -€1,179
down €1,179 (-21.1%), from €5,583 to €4,404
- Gross operating margin -€778
down €778 (-6.2%), from €12,536 to €11,758
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 | €164,181 | €163,814 | -€367 | -0.2% |
| Fixed assets | 21/28 | €163,230 | €157,530 | -€5,700 | -3.5% |
| Tangible fixed assets | 22/27 | €163,230 | €157,530 | -€5,700 | -3.5% |
| Land and buildings | 22 | €163,230 | €157,530 | -€5,700 | -3.5% |
| Current assets | 29/58 | €951 | €6,284 | +€5,333 | +561% |
| Amounts receivable within one year | 40/41 | €850 | €6,150 | +€5,300 | +624% |
| Trade receivables | 40 | €850 | €6,150 | +€5,300 | +624% |
| Cash at bank and in hand | 54/58 | €3 | €41 | +€37 | +1,133% |
| Deferred charges and accrued income | 490/1 | €98 | €93 | -€5 | -4.8% |
| Total equity and liabilities | 10/49 | €164,181 | €163,814 | -€367 | -0.2% |
| Equity | 10/15 | €23,015 | €23,250 | +€235 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,555 | €2,790 | +€235 | +9.2% |
| Amounts payable | 17/49 | €141,166 | €140,564 | -€603 | -0.4% |
| Amounts payable after more than one year | 17 | €96,680 | €84,630 | -€12,049 | -12.5% |
| Financial debts | 170/4 | €96,680 | €84,630 | -€12,049 | -12.5% |
| Amounts payable within one year | 42/48 | €44,487 | €55,933 | +€11,447 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €11,749 | €12,302 | +€554 | +4.7% |
| Trade debts | 44 | €3,753 | €4,130 | +€377 | +10.1% |
| Suppliers | 440/4 | €3,753 | €4,130 | +€377 | +10.1% |
| Advances received on contracts in progress | 46 | - | €7,079 | +€7,079 | |
| Taxes, remuneration and social security | 45 | €4,032 | €1,856 | -€2,176 | -54.0% |
| Taxes | 450/3 | €4,032 | €1,856 | -€2,176 | -54.0% |
| Other amounts payable | 47/48 | €24,953 | €30,566 | +€5,614 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,700 | €5,700 | = | 0.0% |
| Other operating charges | 640/8 | €1,245 | €1,337 | +€91 | +7.3% |
| Gross operating margin | 9900 | €12,536 | €11,758 | -€778 | -6.2% |
| Operating profit (loss) | 9901 | €5,591 | €4,722 | -€869 | -15.5% |
| Financial charges | 65/66B | €5,583 | €4,404 | -€1,179 | -21.1% |
| Recurring financial charges | 65 | €5,583 | €4,404 | -€1,179 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €8 | €318 | +€310 | +3,839% |
| Income taxes | 67/77 | €2 | €83 | +€81 | +4,246% |
| Profit (loss) for the period | 9904 | €6 | €235 | +€229 | +3,713% |
| Profit (loss) for the period to be appropriated | 9905 | €6 | €235 | +€229 | +3,713% |
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 28 October 2026 via checked.be.