KPE 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.
KPE CONSULTING
Largest movements
- Receivables after one year +€30,000
up €30,000 (+120%), from €25,000 to €55,000
- Receivables within one year -€22,614
down €22,614 (-72.7%), from €31,119 to €8,505
of which Trade receivables: -€21,747
- Cash -€1,790
no longer reported in 2025 (was €1,790)
mainly Receivables after one year (-€30,000) and Trade debts (-€2,327)
- Tangible fixed assets -€1,718
down €1,718 (-40.0%), from €4,298 to €2,580
of which Furniture and vehicles: -€1,300
- Short-term financial debts +€7,547
up €7,547 (+279%), from €2,705 to €10,252
- Trade debts -€2,327
down €2,327 (-46.9%), from €4,963 to €2,636
- Profit (loss) carried forward -€1,766
down €1,766 (-6.7%), from €26,398 to €24,632
- Other debts +€747
up €747 (+913%), from €82 to €829
- Gross operating margin -€14,463
down €14,463 (-66.3%), from €21,820 to €7,358
- Taxes -€3,383
down €3,383 (-79.6%), from €4,249 to €866
- Other operating charges -€1,267
down €1,267 (-50.4%), from €2,515 to €1,248
- Financial charges +€573
up €573 (+10.1%), from €5,656 to €6,229
- Financial income +€376
up €376 (+66.7%), from €563 to €939
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 | €62,208 | €66,085 | +€3,877 | +6.2% |
| Fixed assets | 21/28 | €4,298 | €2,580 | -€1,718 | -40.0% |
| Tangible fixed assets | 22/27 | €4,298 | €2,580 | -€1,718 | -40.0% |
| Furniture and vehicles | 24 | €2,625 | €1,325 | -€1,300 | -49.5% |
| Other tangible fixed assets | 26 | €1,673 | €1,255 | -€418 | -25.0% |
| Current assets | 29/58 | €57,910 | €63,505 | +€5,596 | +9.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €55,000 | +€30,000 | +120% |
| Other amounts receivable | 291 | €25,000 | €55,000 | +€30,000 | +120% |
| Amounts receivable within one year | 40/41 | €31,119 | €8,505 | -€22,614 | -72.7% |
| Trade receivables | 40 | €22,119 | €372 | -€21,747 | -98.3% |
| Other amounts receivable | 41 | €9,000 | €8,134 | -€866 | -9.6% |
| Cash at bank and in hand | 54/58 | €1,790 | - | -€1,790 | |
| Total equity and liabilities | 10/49 | €62,208 | €66,085 | +€3,877 | +6.2% |
| Equity | 10/15 | €31,398 | €29,632 | -€1,766 | -5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,398 | €24,632 | -€1,766 | -6.7% |
| Amounts payable | 17/49 | €30,810 | €36,453 | +€5,643 | +18.3% |
| Amounts payable within one year | 42/48 | €30,810 | €36,453 | +€5,643 | +18.3% |
| Financial debts | 43 | €2,705 | €10,252 | +€7,547 | +279% |
| Credit institutions | 430/8 | €2,705 | €10,252 | +€7,547 | +279% |
| Trade debts | 44 | €4,963 | €2,636 | -€2,327 | -46.9% |
| Suppliers | 440/4 | €4,963 | €2,636 | -€2,327 | -46.9% |
| Taxes, remuneration and social security | 45 | €23,060 | €22,736 | -€324 | -1.4% |
| Taxes | 450/3 | €23,060 | €22,736 | -€324 | -1.4% |
| Other amounts payable | 47/48 | €82 | €829 | +€747 | +913% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €1,718 | -€265 | -13.4% |
| Other operating charges | 640/8 | €2,515 | €1,248 | -€1,267 | -50.4% |
| Gross operating margin | 9900 | €21,820 | €7,358 | -€14,463 | -66.3% |
| Operating profit (loss) | 9901 | €17,322 | €4,391 | -€12,931 | -74.6% |
| Financial income | 75/76B | €563 | €939 | +€376 | +66.7% |
| Recurring financial income | 75 | €563 | €939 | +€376 | +66.7% |
| Financial charges | 65/66B | €5,656 | €6,229 | +€573 | +10.1% |
| Recurring financial charges | 65 | €5,656 | €6,229 | +€573 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €12,229 | -€899 | -€13,128 | |
| Income taxes | 67/77 | €4,249 | €866 | -€3,383 | -79.6% |
| Profit (loss) for the period | 9904 | €7,980 | -€1,766 | -€9,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,980 | -€1,766 | -€9,745 |
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 22 October 2026 via checked.be.