KOENSULTING: 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.
KOENSULTING
Largest movements
- Cash -€26,004
down €26,004 (-70.0%), from €37,130 to €11,126
mainly Contributions, distributions and other (-€107,284) and Investment in fixed assets (net) (-€7,461)
- Receivables within one year -€22,522
down €22,522 (-81.0%), from €27,798 to €5,276
of which Trade receivables: -€20,289
- Tangible fixed assets -€8,981
down €8,981 (-18.3%), from €49,057 to €40,076
of which Furniture and vehicles: -€6,577
- Profit (loss) carried forward -€113,184
down €113,184, from €107,284 to -€5,900
- Other debts +€60,133
new in 2025: €60,133
- Tax, wage and social debts -€5,153
down €5,153 (-80.2%), from €6,424 to €1,271
- Gross operating margin -€48,748
down €48,748 (-81.6%), from €59,712 to €10,964
- Taxes -€11,429
down €11,429 (-97.7%), from €11,699 to €270
- Depreciation +€1,266
up €1,266 (+8.3%), from €15,176 to €16,442
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 | €114,468 | €56,927 | -€57,541 | -50.3% |
| Fixed assets | 21/28 | €49,057 | €40,076 | -€8,981 | -18.3% |
| Tangible fixed assets | 22/27 | €49,057 | €40,076 | -€8,981 | -18.3% |
| Plant, machinery and equipment | 23 | €8,307 | €5,903 | -€2,404 | -28.9% |
| Furniture and vehicles | 24 | €40,750 | €34,173 | -€6,577 | -16.1% |
| Current assets | 29/58 | €65,410 | €16,851 | -€48,559 | -74.2% |
| Amounts receivable within one year | 40/41 | €27,798 | €5,276 | -€22,522 | -81.0% |
| Trade receivables | 40 | €25,564 | €5,276 | -€20,289 | -79.4% |
| Other amounts receivable | 41 | €2,234 | - | -€2,234 | |
| Cash at bank and in hand | 54/58 | €37,130 | €11,126 | -€26,004 | -70.0% |
| Deferred charges and accrued income | 490/1 | €483 | €449 | -€33 | -6.9% |
| Total equity and liabilities | 10/49 | €114,468 | €56,927 | -€57,541 | -50.3% |
| Equity | 10/15 | €107,384 | -€5,800 | -€113,184 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,284 | -€5,900 | -€113,184 | |
| Amounts payable | 17/49 | €7,084 | €62,727 | +€55,644 | +786% |
| Amounts payable within one year | 42/48 | €7,084 | €62,727 | +€55,644 | +786% |
| Trade debts | 44 | €659 | €1,323 | +€664 | +101% |
| Suppliers | 440/4 | €659 | €1,323 | +€664 | +101% |
| Taxes, remuneration and social security | 45 | €6,424 | €1,271 | -€5,153 | -80.2% |
| Taxes | 450/3 | €6,424 | €1,271 | -€5,153 | -80.2% |
| Other amounts payable | 47/48 | - | €60,133 | +€60,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,176 | €16,442 | +€1,266 | +8.3% |
| Other operating charges | 640/8 | €1,074 | €730 | -€345 | -32.1% |
| Gross operating margin | 9900 | €59,712 | €10,964 | -€48,748 | -81.6% |
| Operating profit (loss) | 9901 | €43,463 | -€6,207 | -€49,670 | |
| Financial income | 75/76B | €47 | €641 | +€594 | +1,269% |
| Recurring financial income | 75 | €47 | €641 | +€594 | +1,269% |
| Financial charges | 65/66B | €162 | €64 | -€97 | -60.2% |
| Recurring financial charges | 65 | €162 | €64 | -€97 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €43,348 | -€5,630 | -€48,978 | |
| Income taxes | 67/77 | €11,699 | €270 | -€11,429 | -97.7% |
| Profit (loss) for the period | 9904 | €31,648 | -€5,900 | -€37,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,648 | -€5,900 | -€37,548 |
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 17 October 2026 via checked.be.