KPI-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.
KPI-CONSULTING
Largest movements
- Tangible fixed assets +€42,947
up €42,947 (+291%), from €14,741 to €57,688
of which Furniture and vehicles: +€41,228
- Receivables within one year +€16,531
up €16,531 (+103%), from €16,040 to €32,571
of which Trade receivables: +€13,782
- Cash -€4,487
down €4,487 (-8.1%), from €55,453 to €50,965
mainly Investment in fixed assets (net) (-€54,913) and Contributions, distributions and other (-€46,153)
- Debts after one year +€31,833
up €31,833 (+241%), from €13,225 to €45,058
- Other debts +€16,068
up €16,068 (+50.7%), from €31,708 to €47,776
- Current portion of long-term debt +€5,717
up €5,717 (+41.0%), from €13,949 to €19,666
- Gross operating margin +€19,121
up €19,121 (+35.2%), from €54,383 to €73,504
- Depreciation -€3,231
down €3,231 (-21.3%), from €15,197 to €11,966
- Financial charges +€1,721
up €1,721 (+117%), from €1,465 to €3,186
- Taxes +€1,164
up €1,164 (+11.9%), from €9,803 to €10,967
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 | €87,664 | €141,459 | +€53,794 | +61.4% |
| Fixed assets | 21/28 | €14,784 | €57,731 | +€42,947 | +290% |
| Tangible fixed assets | 22/27 | €14,741 | €57,688 | +€42,947 | +291% |
| Plant, machinery and equipment | 23 | - | €1,719 | +€1,719 | |
| Furniture and vehicles | 24 | €14,741 | €55,969 | +€41,228 | +280% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €72,880 | €83,728 | +€10,848 | +14.9% |
| Amounts receivable within one year | 40/41 | €16,040 | €32,571 | +€16,531 | +103% |
| Trade receivables | 40 | €16,040 | €29,822 | +€13,782 | +85.9% |
| Other amounts receivable | 41 | - | €2,749 | +€2,749 | |
| Cash at bank and in hand | 54/58 | €55,453 | €50,965 | -€4,487 | -8.1% |
| Deferred charges and accrued income | 490/1 | €1,388 | €192 | -€1,196 | -86.2% |
| Total equity and liabilities | 10/49 | €87,664 | €141,459 | +€53,794 | +61.4% |
| Equity | 10/15 | €12,195 | €12,195 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,195 | €8,195 | = | 0.0% |
| Distributable reserves | 133 | €8,195 | €8,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €75,469 | €129,264 | +€53,794 | +71.3% |
| Amounts payable after more than one year | 17 | €13,225 | €45,058 | +€31,833 | +241% |
| Financial debts | 170/4 | €13,225 | €45,058 | +€31,833 | +241% |
| Amounts payable within one year | 42/48 | €62,156 | €84,011 | +€21,854 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €13,949 | €19,666 | +€5,717 | +41.0% |
| Trade debts | 44 | €3,397 | €2,806 | -€591 | -17.4% |
| Suppliers | 440/4 | €3,397 | €2,806 | -€591 | -17.4% |
| Taxes, remuneration and social security | 45 | €13,102 | €13,763 | +€661 | +5.0% |
| Taxes | 450/3 | €13,102 | €13,763 | +€661 | +5.0% |
| Other amounts payable | 47/48 | €31,708 | €47,776 | +€16,068 | +50.7% |
| Accrued charges and deferred income | 492/3 | €88 | €195 | +€106 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,197 | €11,966 | -€3,231 | -21.3% |
| Other operating charges | 640/8 | €1,101 | €1,232 | +€131 | +11.9% |
| Gross operating margin | 9900 | €54,383 | €73,504 | +€19,121 | +35.2% |
| Operating profit (loss) | 9901 | €38,086 | €60,306 | +€22,220 | +58.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,465 | €3,186 | +€1,721 | +117% |
| Recurring financial charges | 65 | €1,465 | €3,186 | +€1,721 | +117% |
| Profit (loss) for the period before taxes | 9903 | €36,621 | €57,120 | +€20,499 | +56.0% |
| Income taxes | 67/77 | €9,803 | €10,967 | +€1,164 | +11.9% |
| Profit (loss) for the period | 9904 | €26,818 | €46,153 | +€19,335 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,818 | €46,153 | +€19,335 | +72.1% |
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 20 October 2026 via checked.be.