KR HR-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 HR-Consulting
Largest movements
- Receivables within one year +€28,314
new in 2026: €28,314
- Cash -€22,648
down €22,648 (-74.9%), from €30,225 to €7,577
mainly Receivables within one year (-€28,314) and Contributions, distributions and other (-€6,392)
- Tangible fixed assets -€1,035
down €1,035 (-100%), from €1,035 to €0
- Deferred charges and accrued income -€563
down €563 (-78.9%), from €714 to €151
- Reserves +€10,412
up €10,412 (+163%), from €6,392 to €16,804
- Tax, wage and social debts -€2,461
down €2,461 (-14.2%), from €17,344 to €14,882
of which Remuneration and social security: -€4,932
- Other debts -€2,265
down €2,265 (-99.8%), from €2,269 to €4
- Trade debts -€1,618
down €1,618 (-82.2%), from €1,969 to €352
- Gross operating margin +€13,784
up €13,784 (+106%), from €13,058 to €26,842
- Taxes +€2,890
up €2,890 (+76.8%), from €3,763 to €6,653
- Depreciation -€538
down €538 (-100%), from €538 to €0
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 | €31,974 | €36,042 | +€4,068 | +12.7% |
| Fixed assets | 21/28 | €1,035 | €0 | -€1,035 | -100% |
| Tangible fixed assets | 22/27 | €1,035 | €0 | -€1,035 | -100% |
| Plant, machinery and equipment | 23 | €1,035 | €0 | -€1,035 | -100% |
| Current assets | 29/58 | €30,939 | €36,042 | +€5,103 | +16.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | - | €28,314 | +€28,314 | |
| Trade receivables | 40 | - | €28,314 | +€28,314 | |
| Cash at bank and in hand | 54/58 | €30,225 | €7,577 | -€22,648 | -74.9% |
| Deferred charges and accrued income | 490/1 | €714 | €151 | -€563 | -78.9% |
| Total equity and liabilities | 10/49 | €31,974 | €36,042 | +€4,068 | +12.7% |
| Equity | 10/15 | €10,392 | €20,804 | +€10,412 | +100% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €6,392 | €16,804 | +€10,412 | +163% |
| Distributable reserves | 133 | €6,392 | €16,804 | +€10,412 | +163% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,582 | €15,238 | -€6,344 | -29.4% |
| Amounts payable within one year | 42/48 | €21,582 | €15,238 | -€6,344 | -29.4% |
| Trade debts | 44 | €1,969 | €352 | -€1,618 | -82.2% |
| Suppliers | 440/4 | €1,969 | €352 | -€1,618 | -82.2% |
| Taxes, remuneration and social security | 45 | €17,344 | €14,882 | -€2,461 | -14.2% |
| Taxes | 450/3 | €12,411 | €14,882 | +€2,471 | +19.9% |
| Remuneration and social security | 454/9 | €4,932 | €0 | -€4,932 | -100% |
| Other amounts payable | 47/48 | €2,269 | €4 | -€2,265 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €538 | €0 | -€538 | -100% |
| Other operating charges | 640/8 | €2,261 | €2,024 | -€236 | -10.5% |
| Non-recurring operating charges | 66A | - | €1,035 | +€1,035 | |
| Gross operating margin | 9900 | €13,058 | €26,842 | +€13,784 | +106% |
| Operating profit (loss) | 9901 | €10,259 | €23,783 | +€13,524 | +132% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €104 | €326 | +€222 | +212% |
| Recurring financial charges | 65 | €104 | €326 | +€222 | +212% |
| Profit (loss) for the period before taxes | 9903 | €10,155 | €23,457 | +€13,302 | +131% |
| Income taxes | 67/77 | €3,763 | €6,653 | +€2,890 | +76.8% |
| Profit (loss) for the period | 9904 | €6,392 | €16,804 | +€10,412 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €6,392 | €16,804 | +€10,412 | +163% |
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 1 November 2026 via checked.be.