KNL Consultancy: 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.
KNL Consultancy
Largest movements
- Cash -€14,590
down €14,590 (-5.7%), from €256,117 to €241,527
mainly Contributions, distributions and other (-€120,000) and Other debts (-€36,281)
- Receivables within one year +€7,401
up €7,401 (+57.0%), from €12,981 to €20,382
of which Other amounts receivable: +€17,763
- Debts after one year +€120,000
new in 2026: €120,000
- Reserves -€42,998
down €42,998 (-93.3%), from €46,093 to €3,095
- Other debts -€36,281
down €36,281 (-25.4%), from €142,804 to €106,522
- Tax, wage and social debts -€24,539
down €24,539 (-57.7%), from €42,539 to €18,000
of which Taxes: -€23,011
- Trade debts -€20,356
down €20,356 (-92.1%), from €22,109 to €1,753
- Gross operating margin -€20,270
down €20,270 (-16.5%), from €122,635 to €102,365
- Taxes -€3,770
down €3,770 (-14.2%), from €26,497 to €22,727
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,145 | €267,971 | -€4,174 | -1.5% |
| Fixed assets | 21/28 | €2,398 | €3,659 | +€1,261 | +52.6% |
| Tangible fixed assets | 22/27 | €2,398 | €3,659 | +€1,261 | +52.6% |
| Plant, machinery and equipment | 23 | €221 | €1,256 | +€1,036 | +469% |
| Furniture and vehicles | 24 | €2,178 | €2,403 | +€225 | +10.3% |
| Current assets | 29/58 | €269,746 | €264,312 | -€5,434 | -2.0% |
| Amounts receivable within one year | 40/41 | €12,981 | €20,382 | +€7,401 | +57.0% |
| Trade receivables | 40 | €12,981 | €2,619 | -€10,362 | -79.8% |
| Other amounts receivable | 41 | - | €17,763 | +€17,763 | |
| Cash at bank and in hand | 54/58 | €256,117 | €241,527 | -€14,590 | -5.7% |
| Deferred charges and accrued income | 490/1 | €648 | €2,403 | +€1,755 | +271% |
| Total equity and liabilities | 10/49 | €272,145 | €267,971 | -€4,174 | -1.5% |
| Equity | 10/15 | €64,693 | €21,695 | -€42,998 | -66.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,093 | €3,095 | -€42,998 | -93.3% |
| Distributable reserves | 133 | €46,093 | €3,095 | -€42,998 | -93.3% |
| Amounts payable | 17/49 | €207,451 | €246,276 | +€38,824 | +18.7% |
| Amounts payable after more than one year | 17 | - | €120,000 | +€120,000 | |
| Financial debts | 170/4 | - | €120,000 | +€120,000 | |
| Amounts payable within one year | 42/48 | €207,451 | €126,276 | -€81,176 | -39.1% |
| Trade debts | 44 | €22,109 | €1,753 | -€20,356 | -92.1% |
| Suppliers | 440/4 | €22,109 | €1,753 | -€20,356 | -92.1% |
| Taxes, remuneration and social security | 45 | €42,539 | €18,000 | -€24,539 | -57.7% |
| Taxes | 450/3 | €41,011 | €18,000 | -€23,011 | -56.1% |
| Remuneration and social security | 454/9 | €1,528 | - | -€1,528 | |
| Other amounts payable | 47/48 | €142,804 | €106,522 | -€36,281 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,397 | €2,731 | +€334 | +14.0% |
| Other operating charges | 640/8 | €204 | €208 | +€4 | +1.9% |
| Non-recurring operating charges | 66A | - | €7 | +€7 | |
| Gross operating margin | 9900 | €122,635 | €102,365 | -€20,270 | -16.5% |
| Operating profit (loss) | 9901 | €120,035 | €99,419 | -€20,616 | -17.2% |
| Financial income | 75/76B | €1 | €587 | +€586 | +65,106% |
| Recurring financial income | 75 | €1 | €587 | +€586 | +65,106% |
| Financial charges | 65/66B | €319 | €277 | -€42 | -13.2% |
| Recurring financial charges | 65 | €319 | €277 | -€42 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €119,717 | €99,729 | -€19,988 | -16.7% |
| Income taxes | 67/77 | €26,497 | €22,727 | -€3,770 | -14.2% |
| Profit (loss) for the period | 9904 | €93,220 | €77,002 | -€16,218 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,220 | €77,002 | -€16,218 | -17.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.