KO & C° 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.
KO & C° Consultancy
Largest movements
- Cash -€24,800
down €24,800 (-35.8%), from €69,218 to €44,417
mainly Debts after one year (-€72,448) and Other debts (-€19,620)
- Tangible fixed assets -€18,329
down €18,329 (-1.7%), from €1.1m to €1.1m
of which Land and buildings: -€26,320
- Debts after one year -€72,448
down €72,448 (-21.2%), from €341,082 to €268,634
- Reserves +€28,590
up €28,590 (+5.6%), from €514,432 to €543,022
- Other debts -€19,620
down €19,620 (-15.7%), from €124,805 to €105,184
- Gross operating margin +€30,890
up €30,890 (+34.3%), from €90,159 to €121,048
- Financial charges +€12,729
up €12,729 (+43.5%), from €29,235 to €41,964
of which Non-recurring financial charges: +€7,000
- Financial income -€8,709
down €8,709 (-98.4%), from €8,850 to €141
- Taxes +€4,842
up €4,842 (+42.3%), from €11,436 to €16,278
- Other operating charges -€1,985
down €1,985 (-31.4%), from €6,325 to €4,341
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.
Cash bridge derived
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 | €1,487,441 | €1,419,240 | -€68,201 | -4.6% |
| Fixed assets | 21/28 | €1,358,603 | €1,330,274 | -€28,329 | -2.1% |
| Tangible fixed assets | 22/27 | €1,105,603 | €1,087,274 | -€18,329 | -1.7% |
| Land and buildings | 22 | €1,087,012 | €1,060,692 | -€26,320 | -2.4% |
| Plant, machinery and equipment | 23 | €1,681 | €1,345 | -€336 | -20.0% |
| Furniture and vehicles | 24 | €499 | €8,826 | +€8,328 | +1669.8% |
| Other tangible fixed assets | 26 | €16,411 | €16,411 | = | 0.0% |
| Financial fixed assets | 28 | €253,000 | €243,000 | -€10,000 | -4.0% |
| Current assets | 29/58 | €128,838 | €88,966 | -€39,872 | -30.9% |
| Amounts receivable within one year | 40/41 | €54,635 | €41,997 | -€12,638 | -23.1% |
| Trade receivables | 40 | €33,923 | €35,048 | +€1,125 | +3.3% |
| Other amounts receivable | 41 | €20,711 | €6,949 | -€13,763 | -66.4% |
| Cash at bank and in hand | 54/58 | €69,218 | €44,417 | -€24,800 | -35.8% |
| Deferred charges and accrued income | 490/1 | €4,986 | €2,552 | -€2,434 | -48.8% |
| Total equity and liabilities | 10/49 | €1,487,441 | €1,419,240 | -€68,201 | -4.6% |
| Equity | 10/15 | €928,000 | €956,590 | +€28,590 | +3.1% |
| Contributions | 10/11 | €255,400 | €255,400 | = | 0.0% |
| Reserves | 13 | €514,432 | €543,022 | +€28,590 | +5.6% |
| Distributable reserves | 133 | €514,432 | €543,022 | +€28,590 | +5.6% |
| Profit (loss) carried forward | 14 | €158,168 | €158,168 | = | 0.0% |
| Amounts payable | 17/49 | €559,441 | €462,650 | -€96,791 | -17.3% |
| Amounts payable after more than one year | 17 | €341,082 | €268,634 | -€72,448 | -21.2% |
| Financial debts | 170/4 | €341,082 | €268,634 | -€72,448 | -21.2% |
| Amounts payable within one year | 42/48 | €198,752 | €178,079 | -€20,674 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €45,499 | €47,448 | +€1,949 | +4.3% |
| Trade debts | 44 | €12,877 | €6,231 | -€6,647 | -51.6% |
| Suppliers | 440/4 | €12,877 | €6,231 | -€6,647 | -51.6% |
| Taxes, remuneration and social security | 45 | €15,572 | €19,216 | +€3,645 | +23.4% |
| Taxes | 450/3 | €15,572 | €19,216 | +€3,645 | +23.4% |
| Other amounts payable | 47/48 | €124,805 | €105,184 | -€19,620 | -15.7% |
| Accrued charges and deferred income | 492/3 | €19,607 | €15,937 | -€3,670 | -18.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,925 | €29,825 | +€900 | +3.1% |
| Other operating charges | 640/8 | €6,325 | €4,341 | -€1,985 | -31.4% |
| Non-recurring operating charges | 66A | - | €193 | +€193 | |
| Gross operating margin | 9900 | €90,159 | €121,048 | +€30,890 | +34.3% |
| Operating profit (loss) | 9901 | €54,909 | €86,690 | +€31,782 | +57.9% |
| Financial income | 75/76B | €8,850 | €141 | -€8,709 | -98.4% |
| Recurring financial income | 75 | €8,850 | €141 | -€8,709 | -98.4% |
| Financial charges | 65/66B | €29,235 | €41,964 | +€12,729 | +43.5% |
| Recurring financial charges | 65 | €29,235 | €34,964 | +€5,729 | +19.6% |
| Non-recurring financial charges | 66B | - | €7,000 | +€7,000 | |
| Profit (loss) for the period before taxes | 9903 | €34,524 | €44,868 | +€10,344 | +30.0% |
| Income taxes | 67/77 | €11,436 | €16,278 | +€4,842 | +42.3% |
| Profit (loss) for the period | 9904 | €23,088 | €28,590 | +€5,502 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,088 | €28,590 | +€5,502 | +23.8% |
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 9 October 2026 via checked.be.