KONO CONSULTANTS: 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.
What changed
KONO CONSULTANTS
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€370,575
2024 · €620,162-€249,587
Equity
€2.2m
2024 · €1.9m+€370,575
Cash
€6,081
2024 · €5,562+€519
Balance sheet total
€3.8m
2024 · €3.7m+€64,810
Largest movements
Assets
- Receivables within one year +€66,420
up €66,420 (+1.8%), from €3.7m to €3.8m
of which Other amounts receivable: +€186,373
Equity and liabilities
- Reserves +€885,200
up €885,200 (+69.0%), from €1.3m to €2.2m
of which Distributable reserves: +€834,680
- Profit (loss) carried forward -€514,625
down €514,625 (-99.9%), from €515,220 to €595
- Tax, wage and social debts -€173,458
down €173,458 (-57.8%), from €300,159 to €126,701
of which Taxes: -€171,817
- Trade debts -€143,487
down €143,487 (-9.2%), from €1.6m to €1.4m
Income statement
- Turnover -€2.4m
down €2.4m (-14.4%), from €16.6m to €14.2m
- Purchases and services -€2.0m
down €2.0m (-13.2%), from €15.5m to €13.5m
- Gross operating margin -€363,597
down €363,597 (-32.6%), from €1.1m to €751,525
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.
Result 2024
€620,162
Gross operating margin
-€363,597
Staff costs
+€24,274
Depreciation
-€576
Write-downs
-€1,234
Other operating charges
+€452
Financial income
+€3,681
Financial charges
+€1,036
Taxes
+€86,377
Result 2025
€370,575
raises the resultlowers the result
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.
From operations
+€1,213
Investment
-€694
Financing
€0
Cash 2024
€5,562
From operations (derived)
+€1,213
Net result for the year
+€370,575
Depreciation
+€3,613
Receivables within one year
-€66,420
Smaller working-capital items
-€844
Provisions
+€1,234
Trade debts
-€143,487
Tax, wage and social debts
-€173,458
Other debts
+€10,000
Investment (derived)
-€694
Investment in fixed assets (net)
-€694
Cash 2025
€6,081
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,734,008 | €3,798,818 | +€64,810 | +1.7% |
| Fixed assets | 21/28 | €5,973 | €3,054 | -€2,919 | -48.9% |
| Intangible fixed assets | 21 | €1,316 | - | -€1,316 | |
| Tangible fixed assets | 22/27 | €4,657 | €3,054 | -€1,603 | -34.4% |
| Plant, machinery and equipment | 23 | €4,657 | €3,054 | -€1,603 | -34.4% |
| Current assets | 29/58 | €3,728,035 | €3,795,764 | +€67,729 | +1.8% |
| Amounts receivable within one year | 40/41 | €3,719,222 | €3,785,642 | +€66,420 | +1.8% |
| Trade receivables | 40 | €1,955,427 | €1,835,474 | -€119,954 | -6.1% |
| Other amounts receivable | 41 | €1,763,794 | €1,950,168 | +€186,373 | +10.6% |
| Cash at bank and in hand | 54/58 | €5,562 | €6,081 | +€519 | +9.3% |
| Deferred charges and accrued income | 490/1 | €3,251 | €4,041 | +€790 | +24.3% |
| Total equity and liabilities | 10/49 | €3,734,008 | €3,798,818 | +€64,810 | +1.7% |
| Equity | 10/15 | €1,860,450 | €2,231,025 | +€370,575 | +19.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,283,230 | €2,168,430 | +€885,200 | +69.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €138,930 | €189,450 | +€50,520 | +36.4% |
| Distributable reserves | 133 | €1,138,100 | €1,972,780 | +€834,680 | +73.3% |
| Profit (loss) carried forward | 14 | €515,220 | €595 | -€514,625 | -99.9% |
| Provisions and deferred taxes | 16 | - | €1,234 | +€1,234 | |
| Provisions for liabilities and charges | 160/5 | - | €1,234 | +€1,234 | |
| Pensions and similar obligations | 160 | - | €1,234 | +€1,234 | |
| Amounts payable | 17/49 | €1,873,558 | €1,566,559 | -€306,998 | -16.4% |
| Amounts payable within one year | 42/48 | €1,873,504 | €1,566,559 | -€306,945 | -16.4% |
| Trade debts | 44 | €1,563,345 | €1,419,858 | -€143,487 | -9.2% |
| Suppliers | 440/4 | €1,563,345 | €1,419,858 | -€143,487 | -9.2% |
| Taxes, remuneration and social security | 45 | €300,159 | €126,701 | -€173,458 | -57.8% |
| Taxes | 450/3 | €269,744 | €97,926 | -€171,817 | -63.7% |
| Remuneration and social security | 454/9 | €30,415 | €28,774 | -€1,641 | -5.4% |
| Other amounts payable | 47/48 | €10,000 | €20,000 | +€10,000 | +100% |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Turnover | 70 | €16,594,497 | €14,207,955 | -€2.4m | -14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,507,552 | €13,465,338 | -€2.0m | -13.2% |
| Remuneration, social security and pensions | 62 | €276,829 | €252,555 | -€24,274 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,036 | €3,613 | +€576 | +19.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,234 | +€1,234 | |
| Other operating charges | 640/8 | €2,723 | €2,271 | -€452 | -16.6% |
| Gross operating margin | 9900 | €1,115,122 | €751,525 | -€363,597 | -32.6% |
| Operating profit (loss) | 9901 | €832,533 | €491,852 | -€340,681 | -40.9% |
| Financial income | 75/76B | €4,412 | €8,093 | +€3,681 | +83.4% |
| Recurring financial income | 75 | €4,412 | €8,093 | +€3,681 | +83.4% |
| Financial charges | 65/66B | €6,471 | €5,434 | -€1,036 | -16.0% |
| Recurring financial charges | 65 | €6,471 | €5,434 | -€1,036 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €830,475 | €494,511 | -€335,964 | -40.5% |
| Income taxes | 67/77 | €210,312 | €123,936 | -€86,377 | -41.1% |
| Profit (loss) for the period | 9904 | €620,162 | €370,575 | -€249,587 | -40.2% |
| Transfer from tax-exempt reserves | 789 | - | €33,680 | +€33,680 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €84,200 | -€21,050 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €514,912 | €320,055 | -€194,857 | -37.8% |
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 30 October 2026 via checked.be.