KP CONSULT: 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.
KP CONSULT
Largest movements
- Cash +€28,903
up €28,903 (+34.3%), from €84,288 to €113,191
mainly Net result for the year (+€47,213) and Receivables within one year (+€7,143)
- Receivables within one year -€7,143
down €7,143 (-25.8%), from €27,654 to €20,511
of which Other amounts receivable: -€5,800
- Tangible fixed assets -€1,636
down €1,636 (-41.7%), from €3,925 to €2,289
- Reserves +€17,213
up €17,213 (+24.8%), from €69,320 to €86,533
of which Distributable reserves: +€17,213
- Tax, wage and social debts +€6,019
up €6,019 (+45.3%), from €13,279 to €19,299
- Other debts -€3,375
down €3,375 (-17.3%), from €19,524 to €16,149
- Gross operating margin +€15,589
up €15,589 (+29.8%), from €52,391 to €67,981
- Taxes +€4,690
up €4,690 (+34.5%), from €13,596 to €18,286
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 | €116,253 | €136,305 | +€20,052 | +17.2% |
| Fixed assets | 21/28 | €3,925 | €2,289 | -€1,636 | -41.7% |
| Tangible fixed assets | 22/27 | €3,925 | €2,289 | -€1,636 | -41.7% |
| Furniture and vehicles | 24 | €3,925 | €2,289 | -€1,636 | -41.7% |
| Current assets | 29/58 | €112,328 | €134,017 | +€21,688 | +19.3% |
| Amounts receivable within one year | 40/41 | €27,654 | €20,511 | -€7,143 | -25.8% |
| Trade receivables | 40 | €17,654 | €16,311 | -€1,343 | -7.6% |
| Other amounts receivable | 41 | €10,000 | €4,200 | -€5,800 | -58.0% |
| Cash at bank and in hand | 54/58 | €84,288 | €113,191 | +€28,903 | +34.3% |
| Deferred charges and accrued income | 490/1 | €387 | €315 | -€72 | -18.5% |
| Total equity and liabilities | 10/49 | €116,253 | €136,305 | +€20,052 | +17.2% |
| Equity | 10/15 | €81,720 | €98,933 | +€17,213 | +21.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,320 | €86,533 | +€17,213 | +24.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €67,465 | €84,678 | +€17,213 | +25.5% |
| Amounts payable | 17/49 | €34,533 | €37,372 | +€2,839 | +8.2% |
| Amounts payable within one year | 42/48 | €34,523 | €37,362 | +€2,838 | +8.2% |
| Trade debts | 44 | €1,720 | €1,915 | +€194 | +11.3% |
| Suppliers | 440/4 | €1,720 | €1,915 | +€194 | +11.3% |
| Taxes, remuneration and social security | 45 | €13,279 | €19,299 | +€6,019 | +45.3% |
| Taxes | 450/3 | €13,279 | €19,299 | +€6,019 | +45.3% |
| Other amounts payable | 47/48 | €19,524 | €16,149 | -€3,375 | -17.3% |
| Accrued charges and deferred income | 492/3 | €10 | €11 | +€1 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,636 | €1,636 | -€0 | 0.0% |
| Other operating charges | 640/8 | €759 | €781 | +€22 | +3.0% |
| Gross operating margin | 9900 | €52,391 | €67,981 | +€15,589 | +29.8% |
| Operating profit (loss) | 9901 | €49,996 | €65,563 | +€15,567 | +31.1% |
| Financial charges | 65/66B | €39 | €64 | +€25 | +62.8% |
| Recurring financial charges | 65 | €39 | €64 | +€25 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €49,957 | €65,499 | +€15,542 | +31.1% |
| Income taxes | 67/77 | €13,596 | €18,286 | +€4,690 | +34.5% |
| Profit (loss) for the period | 9904 | €36,361 | €47,213 | +€10,852 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,361 | €47,213 | +€10,852 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.