KPS 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.
KPS CONSULTING
Largest movements
- Cash +€65,116
up €65,116 (+44.4%), from €146,723 to €211,839
mainly Current investments (+€61,699) and Net result for the year (+€10,588)
- Current investments -€61,699
down €61,699 (-22.4%), from €276,050 to €214,351
- Receivables within one year +€4,789
new in 2025: €4,789
of which Trade receivables: +€2,468
- Reserves +€10,588
up €10,588 (+2.8%), from €371,864 to €382,452
- Tax, wage and social debts -€6,738
down €6,738 (-81.8%), from €8,234 to €1,495
- Debts after one year +€5,848
up €5,848 (+25.9%), from €22,584 to €28,433
- Financial income -€15,544
down €15,544 (-76.0%), from €20,446 to €4,902
- Financial charges -€13,162
down €13,162 (-85.8%), from €15,342 to €2,180
- Gross operating margin -€9,066
down €9,066 (-42.0%), from €21,569 to €12,503
- Taxes -€6,706
down €6,706 (-59.7%), from €11,225 to €4,520
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 | €422,773 | €430,980 | +€8,207 | +1.9% |
| Current assets | 29/58 | €422,773 | €430,980 | +€8,207 | +1.9% |
| Amounts receivable within one year | 40/41 | - | €4,789 | +€4,789 | |
| Trade receivables | 40 | - | €2,468 | +€2,468 | |
| Other amounts receivable | 41 | - | €2,321 | +€2,321 | |
| Current investments | 50/53 | €276,050 | €214,351 | -€61,699 | -22.4% |
| Cash at bank and in hand | 54/58 | €146,723 | €211,839 | +€65,116 | +44.4% |
| Total equity and liabilities | 10/49 | €422,773 | €430,980 | +€8,207 | +1.9% |
| Equity | 10/15 | €390,464 | €401,052 | +€10,588 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €371,864 | €382,452 | +€10,588 | +2.8% |
| Distributable reserves | 133 | €371,864 | €382,452 | +€10,588 | +2.8% |
| Amounts payable | 17/49 | €32,308 | €29,928 | -€2,381 | -7.4% |
| Amounts payable after more than one year | 17 | €22,584 | €28,433 | +€5,848 | +25.9% |
| Other amounts payable | 178/9 | €22,584 | €28,433 | +€5,848 | +25.9% |
| Amounts payable within one year | 42/48 | €9,724 | €1,495 | -€8,229 | -84.6% |
| Trade debts | 44 | €1,490 | - | -€1,490 | |
| Suppliers | 440/4 | €1,490 | - | -€1,490 | |
| Taxes, remuneration and social security | 45 | €8,234 | €1,495 | -€6,738 | -81.8% |
| Taxes | 450/3 | €8,234 | €1,495 | -€6,738 | -81.8% |
| Other operating charges | 640/8 | €303 | €117 | -€186 | -61.4% |
| Gross operating margin | 9900 | €21,569 | €12,503 | -€9,066 | -42.0% |
| Operating profit (loss) | 9901 | €21,266 | €12,386 | -€8,880 | -41.8% |
| Financial income | 75/76B | €20,446 | €4,902 | -€15,544 | -76.0% |
| Recurring financial income | 75 | €20,446 | €4,902 | -€15,544 | -76.0% |
| Financial charges | 65/66B | €15,342 | €2,180 | -€13,162 | -85.8% |
| Recurring financial charges | 65 | €15,342 | €2,180 | -€13,162 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €26,370 | €15,108 | -€11,262 | -42.7% |
| Income taxes | 67/77 | €11,225 | €4,520 | -€6,706 | -59.7% |
| Profit (loss) for the period | 9904 | €15,144 | €10,588 | -€4,557 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,144 | €10,588 | -€4,557 | -30.1% |
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 16 October 2026 via checked.be.