KP CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€22,782
up €22,782 (+112.6%), from €20,225 to €43,007
mainly Other debts (+€82,913) and Current portion of long-term debt (+€4,962)
- Tangible fixed assets +€17,565
up €17,565 (+14.7%), from €119,395 to €136,960
of which Furniture and vehicles: +€9,455
- Other debts +€82,913
new in 2025: €82,913
- Debts after one year -€22,609
down €22,609 (-24.9%), from €90,674 to €68,065
- Profit (loss) carried forward -€17,805
new in 2025: -€17,805
- Tax, wage and social debts -€5,446
down €5,446 (-97.0%), from €5,613 to €167
- Current portion of long-term debt +€4,962
up €4,962 (+20.3%), from €24,435 to €29,397
- Gross operating margin -€40,913
down €40,913, from €28,699 to -€12,214
- Depreciation -€16,053
no longer reported in 2025 (was €16,053)
- Taxes -€2,303
down €2,303 (-93.2%), from €2,471 to €167
- Financial charges +€1,291
up €1,291 (+44.4%), from €2,906 to €4,197
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.
Cash bridge derived
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 | €140,330 | €181,818 | +€41,488 | +29.6% |
| Fixed assets | 21/28 | €119,395 | €136,960 | +€17,565 | +14.7% |
| Tangible fixed assets | 22/27 | €119,395 | €136,960 | +€17,565 | +14.7% |
| Plant, machinery and equipment | 23 | €1,760 | €2,629 | +€869 | +49.4% |
| Furniture and vehicles | 24 | €66,746 | €76,201 | +€9,455 | +14.2% |
| Other tangible fixed assets | 26 | €50,889 | €58,130 | +€7,241 | +14.2% |
| Current assets | 29/58 | €20,935 | €44,858 | +€23,923 | +114.3% |
| Amounts receivable within one year | 40/41 | €203 | €1,801 | +€1,598 | +787.3% |
| Trade receivables | 40 | - | €1,801 | +€1,801 | |
| Other amounts receivable | 41 | €203 | - | -€203 | |
| Cash at bank and in hand | 54/58 | €20,225 | €43,007 | +€22,782 | +112.6% |
| Deferred charges and accrued income | 490/1 | €507 | €50 | -€457 | -90.1% |
| Total equity and liabilities | 10/49 | €140,330 | €181,818 | +€41,488 | +29.6% |
| Equity | 10/15 | €19,081 | €1,275 | -€17,805 | -93.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €17,581 | €17,581 | = | 0.0% |
| Distributable reserves | 133 | €17,581 | €17,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,805 | -€17,805 | |
| Amounts payable | 17/49 | €121,249 | €180,543 | +€59,294 | +48.9% |
| Amounts payable after more than one year | 17 | €90,674 | €68,065 | -€22,609 | -24.9% |
| Financial debts | 170/4 | €90,674 | €68,065 | -€22,609 | -24.9% |
| Amounts payable within one year | 42/48 | €30,575 | €112,477 | +€81,902 | +267.9% |
| Current portion of amounts payable after more than one year | 42 | €24,435 | €29,397 | +€4,962 | +20.3% |
| Trade debts | 44 | €526 | - | -€526 | |
| Suppliers | 440/4 | €526 | - | -€526 | |
| Taxes, remuneration and social security | 45 | €5,613 | €167 | -€5,446 | -97.0% |
| Taxes | 450/3 | €5,613 | €167 | -€5,446 | -97.0% |
| Other amounts payable | 47/48 | - | €82,913 | +€82,913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,053 | - | -€16,053 | |
| Other operating charges | 640/8 | €1,298 | €1,227 | -€71 | -5.5% |
| Gross operating margin | 9900 | €28,699 | -€12,214 | -€40,913 | |
| Operating profit (loss) | 9901 | €11,348 | -€13,441 | -€24,789 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,906 | €4,197 | +€1,291 | +44.4% |
| Recurring financial charges | 65 | €2,906 | €4,197 | +€1,291 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €8,442 | -€17,638 | -€26,080 | |
| Income taxes | 67/77 | €2,471 | €167 | -€2,303 | -93.2% |
| Profit (loss) for the period | 9904 | €5,971 | -€17,805 | -€23,777 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,971 | -€17,805 | -€23,777 |
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 12 October 2026 via checked.be.