KPA 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.
KPA Consult
Largest movements
- Cash -€41,324
down €41,324 (-89.9%), from €45,978 to €4,654
mainly Other debts (-€38,000) and Contributions, distributions and other (-€29,000)
- Other debts -€38,000
no longer reported in 2025 (was €38,000)
- Tax, wage and social debts -€2,677
down €2,677 (-38.1%), from €7,032 to €4,355
- Profit (loss) carried forward -€743
down €743 (-92.1%), from €807 to €64
- Gross operating margin +€18,025
up €18,025 (+85.6%), from €21,059 to €39,084
- Taxes +€5,700
up €5,700 (+124%), from €4,579 to €10,279
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 | €45,978 | €4,654 | -€41,324 | -89.9% |
| Current assets | 29/58 | €45,978 | €4,654 | -€41,324 | -89.9% |
| Cash at bank and in hand | 54/58 | €45,978 | €4,654 | -€41,324 | -89.9% |
| Total equity and liabilities | 10/49 | €45,978 | €4,654 | -€41,324 | -89.9% |
| Equity | 10/15 | €907 | €164 | -€743 | -81.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €807 | €64 | -€743 | -92.1% |
| Amounts payable | 17/49 | €45,071 | €4,490 | -€40,581 | -90.0% |
| Amounts payable within one year | 42/48 | €45,071 | €4,490 | -€40,581 | -90.0% |
| Trade debts | 44 | €39 | €136 | +€97 | +250% |
| Suppliers | 440/4 | €39 | €136 | +€97 | +250% |
| Taxes, remuneration and social security | 45 | €7,032 | €4,355 | -€2,677 | -38.1% |
| Taxes | 450/3 | €7,032 | €4,355 | -€2,677 | -38.1% |
| Other amounts payable | 47/48 | €38,000 | - | -€38,000 | |
| Other operating charges | 640/8 | €588 | €548 | -€40 | -6.8% |
| Gross operating margin | 9900 | €21,059 | €39,084 | +€18,025 | +85.6% |
| Operating profit (loss) | 9901 | €20,470 | €38,536 | +€18,066 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | €20,470 | €38,536 | +€18,066 | +88.3% |
| Income taxes | 67/77 | €4,579 | €10,279 | +€5,700 | +124% |
| Profit (loss) for the period | 9904 | €15,891 | €28,257 | +€12,365 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,891 | €28,257 | +€12,365 | +77.8% |
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 21 October 2026 via checked.be.