KNOWLEDGE EXPERTS 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.
KNOWLEDGE EXPERTS CONSULTANCY
Largest movements
- Cash +€204,051
up €204,051 (+212%), from €96,026 to €300,077
mainly Current investments (+€200,000) and Other debts (+€136,220)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Receivables within one year +€35,872
up €35,872 (+685%), from €5,234 to €41,106
of which Trade receivables: +€37,782
- Tangible fixed assets -€8,435
down €8,435 (-21.5%), from €39,202 to €30,767
of which Furniture and vehicles: -€9,999
- Reserves -€140,151
down €140,151 (-36.3%), from €385,761 to €245,610
of which Distributable reserves: -€140,151
- Other debts +€136,220
up €136,220 (+3,466%), from €3,930 to €140,151
- Profit (loss) carried forward +€24,690
up €24,690 (+42.7%), from -€57,855 to -€33,164
- Tax, wage and social debts +€9,336
up €9,336 (+327%), from €2,858 to €12,194
- Gross operating margin +€48,154
up €48,154, from -€12,044 to €36,110
- Financial income +€2,388
up €2,388 (+213%), from €1,122 to €3,510
- Depreciation -€1,650
down €1,650 (-10.6%), from €15,618 to €13,968
- Other operating charges -€551
down €551 (-54.9%), from €1,004 to €453
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 | €341,023 | €371,950 | +€30,928 | +9.1% |
| Fixed assets | 21/28 | €39,202 | €30,767 | -€8,435 | -21.5% |
| Tangible fixed assets | 22/27 | €39,202 | €30,767 | -€8,435 | -21.5% |
| Furniture and vehicles | 24 | €25,343 | €15,343 | -€9,999 | -39.5% |
| Other tangible fixed assets | 26 | €13,859 | €15,424 | +€1,564 | +11.3% |
| Current assets | 29/58 | €301,821 | €341,183 | +€39,362 | +13.0% |
| Amounts receivable within one year | 40/41 | €5,234 | €41,106 | +€35,872 | +685% |
| Trade receivables | 40 | €0 | €37,782 | +€37,782 | |
| Other amounts receivable | 41 | €5,234 | €3,324 | -€1,910 | -36.5% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €96,026 | €300,077 | +€204,051 | +212% |
| Deferred charges and accrued income | 490/1 | €560 | €0 | -€560 | -100% |
| Total equity and liabilities | 10/49 | €341,023 | €371,950 | +€30,928 | +9.1% |
| Equity | 10/15 | €334,106 | €218,646 | -€115,460 | -34.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €385,761 | €245,610 | -€140,151 | -36.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €385,761 | €245,610 | -€140,151 | -36.3% |
| Profit (loss) carried forward | 14 | -€57,855 | -€33,164 | +€24,690 | +42.7% |
| Amounts payable | 17/49 | €6,917 | €153,305 | +€146,388 | +2,116% |
| Amounts payable within one year | 42/48 | €6,917 | €153,305 | +€146,388 | +2,116% |
| Trade debts | 44 | €129 | €960 | +€831 | +647% |
| Suppliers | 440/4 | €129 | €960 | +€831 | +647% |
| Taxes, remuneration and social security | 45 | €2,858 | €12,194 | +€9,336 | +327% |
| Taxes | 450/3 | €2,858 | €12,194 | +€9,336 | +327% |
| Other amounts payable | 47/48 | €3,930 | €140,151 | +€136,220 | +3,466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,618 | €13,968 | -€1,650 | -10.6% |
| Other operating charges | 640/8 | €1,004 | €453 | -€551 | -54.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€12,044 | €36,110 | +€48,154 | |
| Operating profit (loss) | 9901 | -€28,667 | €21,690 | +€50,356 | |
| Financial income | 75/76B | €1,122 | €3,510 | +€2,388 | +213% |
| Recurring financial income | 75 | €1,122 | €3,510 | +€2,388 | +213% |
| Financial charges | 65/66B | €104 | €245 | +€141 | +135% |
| Recurring financial charges | 65 | €104 | €245 | +€141 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€27,649 | €24,954 | +€52,603 | |
| Income taxes | 67/77 | €256 | €264 | +€8 | +3.1% |
| Profit (loss) for the period | 9904 | -€27,905 | €24,690 | +€52,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,905 | €24,690 | +€52,595 |
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.