KOUNSELOR CONSULTING: what changed
What changed
KOUNSELOR CONSULTING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€201,763
2024 · €165,904+€35,859
Equity
€93,245
2024 · €191,482-€98,237
Cash
€592
2024 · €41,021-€40,429
Balance sheet total
€342,929
2024 · €383,996-€41,067
Largest movements
Assets
- Cash -€40,429
down €40,429 (-98.6%), from €41,021 to €592
mainly Contributions, distributions and other (-€300,000) and Debts after one year (-€9,636)
- Tangible fixed assets -€5,723
down €5,723 (-9.2%), from €62,323 to €56,600
of which Other tangible fixed assets: -€3,472
- Receivables within one year +€5,571
up €5,571 (+21.8%), from €25,561 to €31,132
of which Trade receivables: +€7,171
Equity and liabilities
- Reserves -€98,237
down €98,237 (-56.8%), from €172,932 to €74,695
- Other debts +€51,050
up €51,050 (+38.3%), from €133,153 to €184,203
- Tax, wage and social debts +€19,528
up €19,528 (+323%), from €6,045 to €25,574
of which Taxes: +€17,214
- Debts after one year -€9,636
down €9,636 (-26.9%), from €35,798 to €26,162
Income statement
- Gross operating margin +€46,770
up €46,770 (+19.8%), from €236,335 to €283,105
- Taxes +€10,468
up €10,468 (+17.5%), from €59,876 to €70,345
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.
Result 2024
€165,904
Gross operating margin
+€46,770
Depreciation
+€104
Other operating charges
+€90
Financial income
-€916
Financial charges
+€280
Taxes
-€10,468
Result 2025
€201,763
raises the resultlowers the result
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.
From operations
+€270,374
Investment
-€1,260
Financing
-€309,542
Cash 2024
€41,021
From operations (derived)
+€270,374
Net result for the year
+€201,763
Depreciation
+€6,983
Receivables within one year
-€5,571
Deferred charges and accrued income
+€486
Trade debts
-€2,860
Tax, wage and social debts
+€19,528
Other debts
+€51,050
Accrued charges and deferred income
-€1,006
Investment (derived)
-€1,260
Investment in fixed assets (net)
-€1,260
Financing
-€309,542
Debts after one year
-€9,636
Current portion of long-term debt
+€94
Contributions, distributions and other
-€300,000
Cash 2025
€592
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,996 | €342,929 | -€41,067 | -10.7% |
| Fixed assets | 21/28 | €312,323 | €306,600 | -€5,723 | -1.8% |
| Tangible fixed assets | 22/27 | €62,323 | €56,600 | -€5,723 | -9.2% |
| Plant, machinery and equipment | 23 | €2,902 | €3,265 | +€363 | +12.5% |
| Furniture and vehicles | 24 | €10,738 | €8,125 | -€2,613 | -24.3% |
| Other tangible fixed assets | 26 | €48,683 | €45,211 | -€3,472 | -7.1% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €71,673 | €36,329 | -€35,344 | -49.3% |
| Amounts receivable within one year | 40/41 | €25,561 | €31,132 | +€5,571 | +21.8% |
| Trade receivables | 40 | €23,961 | €31,132 | +€7,171 | +29.9% |
| Other amounts receivable | 41 | €1,601 | €0 | -€1,601 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €41,021 | €592 | -€40,429 | -98.6% |
| Deferred charges and accrued income | 490/1 | €5,091 | €4,606 | -€486 | -9.5% |
| Total equity and liabilities | 10/49 | €383,996 | €342,929 | -€41,067 | -10.7% |
| Equity | 10/15 | €191,482 | €93,245 | -€98,237 | -51.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €172,932 | €74,695 | -€98,237 | -56.8% |
| Distributable reserves | 133 | €172,932 | €74,695 | -€98,237 | -56.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €192,514 | €249,684 | +€57,170 | +29.7% |
| Amounts payable after more than one year | 17 | €35,798 | €26,162 | -€9,636 | -26.9% |
| Financial debts | 170/4 | €35,798 | €26,162 | -€9,636 | -26.9% |
| Amounts payable within one year | 42/48 | €154,348 | €222,160 | +€67,812 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €9,542 | €9,636 | +€94 | +1.0% |
| Trade debts | 44 | €5,608 | €2,748 | -€2,860 | -51.0% |
| Suppliers | 440/4 | €5,608 | €2,748 | -€2,860 | -51.0% |
| Taxes, remuneration and social security | 45 | €6,045 | €25,574 | +€19,528 | +323% |
| Taxes | 450/3 | €6,045 | €23,260 | +€17,214 | +285% |
| Remuneration and social security | 454/9 | €0 | €2,314 | +€2,314 | |
| Other amounts payable | 47/48 | €133,153 | €184,203 | +€51,050 | +38.3% |
| Accrued charges and deferred income | 492/3 | €2,368 | €1,362 | -€1,006 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,087 | €6,983 | -€104 | -1.5% |
| Other operating charges | 640/8 | €1,554 | €1,464 | -€90 | -5.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €236,335 | €283,105 | +€46,770 | +19.8% |
| Operating profit (loss) | 9901 | €227,694 | €274,658 | +€46,964 | +20.6% |
| Financial income | 75/76B | €917 | €1 | -€916 | -99.9% |
| Recurring financial income | 75 | €917 | €1 | -€916 | -99.9% |
| Financial charges | 65/66B | €2,831 | €2,551 | -€280 | -9.9% |
| Recurring financial charges | 65 | €2,831 | €2,551 | -€280 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €225,780 | €272,108 | +€46,328 | +20.5% |
| Income taxes | 67/77 | €59,876 | €70,345 | +€10,468 | +17.5% |
| Profit (loss) for the period | 9904 | €165,904 | €201,763 | +€35,859 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €165,904 | €201,763 | +€35,859 | +21.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.