KR 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.
KR CONSULTING
Largest movements
- Cash +€43,270
up €43,270 (+44.8%), from €96,557 to €139,827
mainly Receivables within one year (+€36,379) and Net result for the year (+€31,293)
- Receivables within one year -€36,379
down €36,379 (-61.8%), from €58,867 to €22,488
of which Other amounts receivable: -€35,836
- Reserves +€6,160
up €6,160 (+4.0%), from €155,380 to €161,540
- Gross operating margin +€2,023
up €2,023 (+4.6%), from €44,286 to €46,309
- Taxes +€688
up €688 (+5.7%), from €12,125 to €12,814
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,319 | €170,193 | +€6,874 | +4.2% |
| Fixed assets | 21/28 | €4,008 | €3,864 | -€143 | -3.6% |
| Tangible fixed assets | 22/27 | €3,958 | €3,815 | -€143 | -3.6% |
| Plant, machinery and equipment | 23 | €1,150 | €1,626 | +€476 | +41.4% |
| Furniture and vehicles | 24 | €2,808 | €2,189 | -€619 | -22.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €159,312 | €166,329 | +€7,018 | +4.4% |
| Amounts receivable within one year | 40/41 | €58,867 | €22,488 | -€36,379 | -61.8% |
| Trade receivables | 40 | €12,206 | €11,663 | -€544 | -4.5% |
| Other amounts receivable | 41 | €46,661 | €10,825 | -€35,836 | -76.8% |
| Cash at bank and in hand | 54/58 | €96,557 | €139,827 | +€43,270 | +44.8% |
| Deferred charges and accrued income | 490/1 | €3,888 | €4,014 | +€127 | +3.3% |
| Total equity and liabilities | 10/49 | €163,319 | €170,193 | +€6,874 | +4.2% |
| Equity | 10/15 | €161,580 | €167,740 | +€6,160 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,380 | €161,540 | +€6,160 | +4.0% |
| Distributable reserves | 133 | €155,380 | €161,540 | +€6,160 | +4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,739 | €2,454 | +€715 | +41.1% |
| Amounts payable within one year | 42/48 | €1,673 | €2,388 | +€715 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €27 | €27 | = | 0.0% |
| Trade debts | 44 | €663 | €1,516 | +€853 | +129% |
| Suppliers | 440/4 | €663 | €1,516 | +€853 | +129% |
| Taxes, remuneration and social security | 45 | €983 | €845 | -€138 | -14.0% |
| Taxes | 450/3 | €983 | €845 | -€138 | -14.0% |
| Accrued charges and deferred income | 492/3 | €66 | €66 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €1,427 | -€359 | -20.1% |
| Other operating charges | 640/8 | €1,317 | €1,350 | +€33 | +2.5% |
| Gross operating margin | 9900 | €44,286 | €46,309 | +€2,023 | +4.6% |
| Operating profit (loss) | 9901 | €41,183 | €43,532 | +€2,349 | +5.7% |
| Financial income | 75/76B | €474 | €575 | +€101 | +21.3% |
| Recurring financial income | 75 | €474 | €575 | +€101 | +21.3% |
| Financial charges | 65/66B | €74 | €0 | -€74 | -99.4% |
| Recurring financial charges | 65 | €74 | €0 | -€74 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €41,582 | €44,107 | +€2,524 | +6.1% |
| Income taxes | 67/77 | €12,125 | €12,814 | +€688 | +5.7% |
| Profit (loss) for the period | 9904 | €29,457 | €31,293 | +€1,836 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,457 | €31,293 | +€1,836 | +6.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.