KOC 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.
KOC CONSULTING
Largest movements
- Cash +€61,795
up €61,795 (+71.8%), from €86,115 to €147,911
mainly Net result for the year (+€48,734) and Receivables within one year (+€48,142)
- Receivables within one year -€48,142
down €48,142 (-67.6%), from €71,212 to €23,070
- Advances received -€55,966
down €55,966 (-79.4%), from €70,486 to €14,520
- Profit (loss) carried forward +€48,734
up €48,734 (+80.1%), from €60,846 to €109,580
- Other debts +€24,098
up €24,098 (+304%), from €7,928 to €32,026
- Tax, wage and social debts -€3,574
down €3,574 (-17.0%), from €20,974 to €17,400
- Gross operating margin +€5,074
up €5,074 (+8.2%), from €61,795 to €66,870
- Taxes +€1,452
up €1,452 (+12.4%), from €11,749 to €13,201
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 | €163,087 | €175,526 | +€12,438 | +7.6% |
| Fixed assets | 21/28 | €5,760 | €4,545 | -€1,215 | -21.1% |
| Tangible fixed assets | 22/27 | €5,260 | €4,045 | -€1,215 | -23.1% |
| Furniture and vehicles | 24 | €5,260 | €4,045 | -€1,215 | -23.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €157,327 | €170,981 | +€13,653 | +8.7% |
| Amounts receivable within one year | 40/41 | €71,212 | €23,070 | -€48,142 | -67.6% |
| Trade receivables | 40 | €71,212 | €23,070 | -€48,142 | -67.6% |
| Cash at bank and in hand | 54/58 | €86,115 | €147,911 | +€61,795 | +71.8% |
| Total equity and liabilities | 10/49 | €163,087 | €175,526 | +€12,438 | +7.6% |
| Equity | 10/15 | €62,846 | €111,580 | +€48,734 | +77.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,846 | €109,580 | +€48,734 | +80.1% |
| Amounts payable | 17/49 | €100,241 | €63,946 | -€36,295 | -36.2% |
| Amounts payable within one year | 42/48 | €100,241 | €63,946 | -€36,295 | -36.2% |
| Trade debts | 44 | €853 | - | -€853 | |
| Suppliers | 440/4 | €853 | - | -€853 | |
| Advances received on contracts in progress | 46 | €70,486 | €14,520 | -€55,966 | -79.4% |
| Taxes, remuneration and social security | 45 | €20,974 | €17,400 | -€3,574 | -17.0% |
| Taxes | 450/3 | €20,974 | €17,400 | -€3,574 | -17.0% |
| Other amounts payable | 47/48 | €7,928 | €32,026 | +€24,098 | +304% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,667 | €2,954 | +€288 | +10.8% |
| Other operating charges | 640/8 | €353 | €301 | -€52 | -14.7% |
| Gross operating margin | 9900 | €61,795 | €66,870 | +€5,074 | +8.2% |
| Operating profit (loss) | 9901 | €58,776 | €63,614 | +€4,839 | +8.2% |
| Financial charges | 65/66B | €2,179 | €1,679 | -€500 | -22.9% |
| Recurring financial charges | 65 | €2,179 | €1,679 | -€500 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €56,597 | €61,935 | +€5,338 | +9.4% |
| Income taxes | 67/77 | €11,749 | €13,201 | +€1,452 | +12.4% |
| Profit (loss) for the period | 9904 | €44,847 | €48,734 | +€3,886 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,847 | €48,734 | +€3,886 | +8.7% |
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 20 October 2026 via checked.be.