Kona Consulting: what changed
Kona Consulting
Largest movements
- Cash +€33,563
up €33,563 (+40.7%), from €82,399 to €115,962
mainly Net result for the year (+€31,668) and Receivables within one year (+€21,800)
- Receivables within one year -€21,800
down €21,800 (-55.2%), from €39,508 to €17,708
of which Trade receivables: -€18,029
- Tangible fixed assets -€19,832
down €19,832 (-58.6%), from €33,840 to €14,008
- Debts after one year -€35,413
down €35,413 (-56.5%), from €62,652 to €27,238
- Profit (loss) carried forward +€31,618
up €31,618 (+71.4%), from €44,291 to €75,909
- Current portion of long-term debt -€3,556
down €3,556 (-9.1%), from €39,067 to €35,510
- Trade debts -€1,973
down €1,973 (-38.2%), from €5,160 to €3,187
- Gross operating margin -€38,818
down €38,818 (-38.2%), from €101,677 to €62,860
- Taxes -€7,893
down €7,893 (-47.5%), from €16,600 to €8,708
- Depreciation +€1,019
up €1,019 (+5.4%), from €18,813 to €19,832
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,746 | €147,678 | -€8,069 | -5.2% |
| Fixed assets | 21/28 | €33,840 | €14,008 | -€19,832 | -58.6% |
| Tangible fixed assets | 22/27 | €33,840 | €14,008 | -€19,832 | -58.6% |
| Furniture and vehicles | 24 | €33,840 | €14,008 | -€19,832 | -58.6% |
| Current assets | 29/58 | €121,906 | €133,669 | +€11,763 | +9.6% |
| Amounts receivable within one year | 40/41 | €39,508 | €17,708 | -€21,800 | -55.2% |
| Trade receivables | 40 | €34,485 | €16,456 | -€18,029 | -52.3% |
| Other amounts receivable | 41 | €5,023 | €1,252 | -€3,771 | -75.1% |
| Cash at bank and in hand | 54/58 | €82,399 | €115,962 | +€33,563 | +40.7% |
| Total equity and liabilities | 10/49 | €155,746 | €147,678 | -€8,069 | -5.2% |
| Equity | 10/15 | €44,291 | €75,909 | +€31,618 | +71.4% |
| Profit (loss) carried forward | 14 | €44,291 | €75,909 | +€31,618 | +71.4% |
| Amounts payable | 17/49 | €111,455 | €71,769 | -€39,686 | -35.6% |
| Amounts payable after more than one year | 17 | €62,652 | €27,238 | -€35,413 | -56.5% |
| Financial debts | 170/4 | €62,652 | €27,238 | -€35,413 | -56.5% |
| Amounts payable within one year | 42/48 | €48,804 | €44,531 | -€4,273 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €39,067 | €35,510 | -€3,556 | -9.1% |
| Trade debts | 44 | €5,160 | €3,187 | -€1,973 | -38.2% |
| Suppliers | 440/4 | €5,160 | €3,187 | -€1,973 | -38.2% |
| Taxes, remuneration and social security | 45 | €4,578 | €5,784 | +€1,206 | +26.3% |
| Taxes | 450/3 | €4,578 | €3,266 | -€1,311 | -28.6% |
| Remuneration and social security | 454/9 | - | €2,517 | +€2,517 | |
| Other amounts payable | 47/48 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,813 | €19,832 | +€1,019 | +5.4% |
| Other operating charges | 640/8 | €511 | €453 | -€58 | -11.4% |
| Gross operating margin | 9900 | €101,677 | €62,860 | -€38,818 | -38.2% |
| Operating profit (loss) | 9901 | €82,353 | €42,575 | -€39,778 | -48.3% |
| Financial charges | 65/66B | €2,962 | €2,199 | -€762 | -25.7% |
| Recurring financial charges | 65 | €2,962 | €2,199 | -€762 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €79,392 | €40,375 | -€39,016 | -49.1% |
| Income taxes | 67/77 | €16,600 | €8,708 | -€7,893 | -47.5% |
| Profit (loss) for the period | 9904 | €62,791 | €31,668 | -€31,123 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,791 | €31,668 | -€31,123 | -49.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.