KRAHULECZ CONSULTANCY: 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.
KRAHULECZ CONSULTANCY
Largest movements
- Cash -€72,481
down €72,481 (-82.5%), from €87,890 to €15,409
mainly Other debts (-€57,709) and Net result for the year (-€8,894)
- Tangible fixed assets -€6,835
down €6,835 (-28.5%), from €23,976 to €17,141
- Receivables within one year +€4,906
up €4,906 (+31.9%), from €15,356 to €20,261
of which Other amounts receivable: +€15,574
- Other debts -€57,709
no longer reported in 2025 (was €57,709)
- Profit (loss) carried forward -€8,894
down €8,894 (-15.7%), from €56,551 to €47,657
- Tax, wage and social debts -€6,836
down €6,836 (-67.7%), from €10,094 to €3,258
- Turnover -€96,260
down €96,260 (-72.8%), from €132,260 to €36,000
- Gross operating margin -€59,700
down €59,700, from €59,112 to -€589
- Purchases and services -€32,690
down €32,690 (-43.7%), from €74,748 to €42,059
- Taxes -€3,036
down €3,036 (-98.1%), from €3,094 to €58
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 | €128,753 | €54,995 | -€73,758 | -57.3% |
| Fixed assets | 21/28 | €23,976 | €17,141 | -€6,835 | -28.5% |
| Tangible fixed assets | 22/27 | €23,976 | €17,141 | -€6,835 | -28.5% |
| Furniture and vehicles | 24 | €23,976 | €17,141 | -€6,835 | -28.5% |
| Current assets | 29/58 | €104,776 | €37,854 | -€66,922 | -63.9% |
| Amounts receivable within one year | 40/41 | €15,356 | €20,261 | +€4,906 | +31.9% |
| Trade receivables | 40 | €11,203 | €534 | -€10,669 | -95.2% |
| Other amounts receivable | 41 | €4,153 | €19,727 | +€15,574 | +375% |
| Cash at bank and in hand | 54/58 | €87,890 | €15,409 | -€72,481 | -82.5% |
| Deferred charges and accrued income | 490/1 | €1,530 | €2,183 | +€654 | +42.7% |
| Total equity and liabilities | 10/49 | €128,753 | €54,995 | -€73,758 | -57.3% |
| Equity | 10/15 | €58,551 | €49,657 | -€8,894 | -15.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,551 | €47,657 | -€8,894 | -15.7% |
| Amounts payable | 17/49 | €70,201 | €5,338 | -€64,863 | -92.4% |
| Amounts payable within one year | 42/48 | €68,521 | €3,258 | -€65,263 | -95.2% |
| Trade debts | 44 | €719 | - | -€719 | |
| Suppliers | 440/4 | €719 | - | -€719 | |
| Taxes, remuneration and social security | 45 | €10,094 | €3,258 | -€6,836 | -67.7% |
| Taxes | 450/3 | €10,094 | €3,258 | -€6,836 | -67.7% |
| Other amounts payable | 47/48 | €57,709 | - | -€57,709 | |
| Accrued charges and deferred income | 492/3 | €1,680 | €2,080 | +€400 | +23.8% |
| Turnover | 70 | €132,260 | €36,000 | -€96,260 | -72.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,748 | €42,059 | -€32,690 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,723 | €6,835 | +€113 | +1.7% |
| Other operating charges | 640/8 | €617 | €993 | +€376 | +61.0% |
| Gross operating margin | 9900 | €59,112 | -€589 | -€59,700 | |
| Operating profit (loss) | 9901 | €51,772 | -€8,417 | -€60,189 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €330 | €420 | +€90 | +27.4% |
| Recurring financial charges | 65 | €330 | €420 | +€90 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €51,442 | -€8,836 | -€60,279 | |
| Income taxes | 67/77 | €3,094 | €58 | -€3,036 | -98.1% |
| Profit (loss) for the period | 9904 | €48,349 | -€8,894 | -€57,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,349 | -€8,894 | -€57,243 |
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 29 October 2026 via checked.be.