KP CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€7,820
down €7,820 (-32.8%), from €23,851 to €16,030
of which Trade receivables: -€14,113
- Tangible fixed assets -€3,651
down €3,651 (-6.6%), from €55,364 to €51,713
of which Land and buildings: -€4,967
- Reserves -€123,599
down €123,599 (-68.5%), from €180,416 to €56,817
- Other debts +€113,586
up €113,586 (+409%), from €27,750 to €141,335
- Tax, wage and social debts -€4,214
down €4,214 (-31.9%), from €13,194 to €8,980
of which Taxes: -€5,283
- Gross operating margin -€13,481
down €13,481 (-32.8%), from €41,093 to €27,613
- Write-downs +€6,853
new in 2025: €6,853
- Taxes -€5,789
down €5,789 (-59.6%), from €9,715 to €3,927
- Other operating charges +€1,334
up €1,334 (+42.8%), from €3,118 to €4,453
- Financial income +€472
up €472 (+170%), from €278 to €750
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 | €241,489 | €228,783 | -€12,707 | -5.3% |
| Fixed assets | 21/28 | €55,413 | €51,762 | -€3,651 | -6.6% |
| Tangible fixed assets | 22/27 | €55,364 | €51,713 | -€3,651 | -6.6% |
| Land and buildings | 22 | €55,364 | €50,396 | -€4,967 | -9.0% |
| Furniture and vehicles | 24 | - | €1,316 | +€1,316 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €186,076 | €177,021 | -€9,056 | -4.9% |
| Amounts receivable within one year | 40/41 | €23,851 | €16,030 | -€7,820 | -32.8% |
| Trade receivables | 40 | €23,845 | €9,732 | -€14,113 | -59.2% |
| Other amounts receivable | 41 | €5 | €6,298 | +€6,293 | +116,537% |
| Cash at bank and in hand | 54/58 | €161,904 | €160,648 | -€1,256 | -0.8% |
| Deferred charges and accrued income | 490/1 | €321 | €342 | +€21 | +6.5% |
| Total equity and liabilities | 10/49 | €241,489 | €228,783 | -€12,707 | -5.3% |
| Equity | 10/15 | €199,432 | €75,833 | -€123,599 | -62.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,416 | €56,817 | -€123,599 | -68.5% |
| Distributable reserves | 133 | €180,416 | €56,817 | -€123,599 | -68.5% |
| Profit (loss) carried forward | 14 | €416 | €416 | = | 0.0% |
| Amounts payable | 17/49 | €42,057 | €152,950 | +€110,893 | +264% |
| Amounts payable within one year | 42/48 | €41,982 | €152,475 | +€110,493 | +263% |
| Trade debts | 44 | €1,039 | €2,160 | +€1,121 | +108% |
| Suppliers | 440/4 | €1,039 | €2,160 | +€1,121 | +108% |
| Taxes, remuneration and social security | 45 | €13,194 | €8,980 | -€4,214 | -31.9% |
| Taxes | 450/3 | €10,187 | €4,904 | -€5,283 | -51.9% |
| Remuneration and social security | 454/9 | €3,007 | €4,075 | +€1,069 | +35.5% |
| Other amounts payable | 47/48 | €27,750 | €141,335 | +€113,586 | +409% |
| Accrued charges and deferred income | 492/3 | €75 | €475 | +€400 | +533% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,967 | €5,117 | +€150 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,853 | +€6,853 | |
| Other operating charges | 640/8 | €3,118 | €4,453 | +€1,334 | +42.8% |
| Gross operating margin | 9900 | €41,093 | €27,613 | -€13,481 | -32.8% |
| Operating profit (loss) | 9901 | €33,007 | €11,189 | -€21,819 | -66.1% |
| Financial income | 75/76B | €278 | €750 | +€472 | +170% |
| Recurring financial income | 75 | €278 | €750 | +€472 | +170% |
| Financial charges | 65/66B | €1,212 | €1,147 | -€65 | -5.4% |
| Recurring financial charges | 65 | €1,212 | €1,147 | -€65 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €32,073 | €10,792 | -€21,281 | -66.4% |
| Income taxes | 67/77 | €9,715 | €3,927 | -€5,789 | -59.6% |
| Profit (loss) for the period | 9904 | €22,358 | €6,865 | -€15,492 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,358 | €6,865 | -€15,492 | -69.3% |
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 17 October 2026 via checked.be.