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
- Tangible fixed assets +€60,713
up €60,713 (+21.6%), from €280,885 to €341,598
of which Land and buildings: +€54,680
- Receivables within one year +€5,752
up €5,752 (+79.1%), from €7,276 to €13,028
- Debts after one year +€43,493
up €43,493 (+48.3%), from €89,963 to €133,456
- Other debts +€14,808
up €14,808 (+30.6%), from €48,439 to €63,247
- Reserves +€8,571
up €8,571 (+4,156%), from €206 to €8,778
- Gross operating margin +€5,318
up €5,318 (+11.5%), from €46,255 to €51,573
- Depreciation +€5,106
up €5,106 (+18.0%), from €28,378 to €33,483
- Financial income +€686
new in 2025: €686
- Taxes +€545
up €545 (+21.7%), from €2,511 to €3,056
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 | €290,713 | €356,570 | +€65,857 | +22.7% |
| Fixed assets | 21/28 | €280,885 | €341,598 | +€60,713 | +21.6% |
| Tangible fixed assets | 22/27 | €280,885 | €341,598 | +€60,713 | +21.6% |
| Land and buildings | 22 | €280,885 | €335,565 | +€54,680 | +19.5% |
| Furniture and vehicles | 24 | - | €6,033 | +€6,033 | |
| Current assets | 29/58 | €9,828 | €14,972 | +€5,144 | +52.3% |
| Amounts receivable within one year | 40/41 | €7,276 | €13,028 | +€5,752 | +79.1% |
| Trade receivables | 40 | €7,276 | €13,028 | +€5,752 | +79.1% |
| Cash at bank and in hand | 54/58 | €1,499 | €1,944 | +€445 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,053 | - | -€1,053 | |
| Total equity and liabilities | 10/49 | €290,713 | €356,570 | +€65,857 | +22.7% |
| Equity | 10/15 | €117,806 | €126,378 | +€8,571 | +7.3% |
| Contributions | 10/11 | €117,600 | €117,600 | = | 0.0% |
| Reserves | 13 | €206 | €8,778 | +€8,571 | +4,156% |
| Distributable reserves | 133 | €206 | €8,778 | +€8,571 | +4,156% |
| Amounts payable | 17/49 | €172,907 | €230,193 | +€57,286 | +33.1% |
| Amounts payable after more than one year | 17 | €89,963 | €133,456 | +€43,493 | +48.3% |
| Financial debts | 170/4 | €89,963 | €133,456 | +€43,493 | +48.3% |
| Amounts payable within one year | 42/48 | €82,944 | €96,737 | +€13,793 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €22,426 | €22,534 | +€108 | +0.5% |
| Trade debts | 44 | €3,802 | €2,682 | -€1,120 | -29.5% |
| Suppliers | 440/4 | €3,802 | €2,682 | -€1,120 | -29.5% |
| Taxes, remuneration and social security | 45 | €8,277 | €8,273 | -€4 | 0.0% |
| Taxes | 450/3 | €7,299 | €8,273 | +€975 | +13.4% |
| Remuneration and social security | 454/9 | €978 | - | -€978 | |
| Other amounts payable | 47/48 | €48,439 | €63,247 | +€14,808 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,378 | €33,483 | +€5,106 | +18.0% |
| Other operating charges | 640/8 | €2,340 | €2,441 | +€101 | +4.3% |
| Gross operating margin | 9900 | €46,255 | €51,573 | +€5,318 | +11.5% |
| Operating profit (loss) | 9901 | €15,537 | €15,649 | +€112 | +0.7% |
| Financial income | 75/76B | - | €686 | +€686 | |
| Recurring financial income | 75 | - | €686 | +€686 | |
| Financial charges | 65/66B | €5,199 | €4,707 | -€492 | -9.5% |
| Recurring financial charges | 65 | €5,199 | €4,707 | -€492 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €10,338 | €11,628 | +€1,290 | +12.5% |
| Income taxes | 67/77 | €2,511 | €3,056 | +€545 | +21.7% |
| Profit (loss) for the period | 9904 | €7,827 | €8,571 | +€745 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,827 | €8,571 | +€745 | +9.5% |
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 16 October 2026 via checked.be.