KRATOS CONSULT: 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.
KRATOS CONSULT
Largest movements
- Receivables within one year +€30,729
up €30,729 (+511%), from €6,011 to €36,739
of which Trade receivables: +€29,444
- Deferred charges and accrued income -€25,266
down €25,266 (-100%), from €25,266 to €0
- Cash +€23,079
up €23,079 (+5.7%), from €404,396 to €427,475
mainly Net result for the year (+€162,950) and Deferred charges and accrued income (+€25,266)
- Reserves +€43,300
up €43,300 (+11.0%), from €393,200 to €436,500
- Tax, wage and social debts -€12,979
down €12,979 (-44.5%), from €29,198 to €16,220
of which Taxes: -€12,979
- Gross operating margin -€65,683
down €65,683 (-23.5%), from €279,302 to €213,619
- Taxes -€15,285
down €15,285 (-23.7%), from €64,481 to €49,196
- Depreciation -€7,104
down €7,104 (-98.7%), from €7,198 to €94
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 | €435,766 | €464,214 | +€28,448 | +6.5% |
| Fixed assets | 21/28 | €94 | €0 | -€94 | -100% |
| Tangible fixed assets | 22/27 | €94 | €0 | -€94 | -100% |
| Furniture and vehicles | 24 | €94 | €0 | -€94 | -100% |
| Current assets | 29/58 | €435,673 | €464,214 | +€28,542 | +6.6% |
| Amounts receivable within one year | 40/41 | €6,011 | €36,739 | +€30,729 | +511% |
| Trade receivables | 40 | €1,491 | €30,935 | +€29,444 | +1,974% |
| Other amounts receivable | 41 | €4,519 | €5,804 | +€1,285 | +28.4% |
| Cash at bank and in hand | 54/58 | €404,396 | €427,475 | +€23,079 | +5.7% |
| Deferred charges and accrued income | 490/1 | €25,266 | €0 | -€25,266 | -100% |
| Total equity and liabilities | 10/49 | €435,766 | €464,214 | +€28,448 | +6.5% |
| Equity | 10/15 | €398,705 | €441,655 | +€42,950 | +10.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €393,200 | €436,500 | +€43,300 | +11.0% |
| Distributable reserves | 133 | €393,200 | €436,500 | +€43,300 | +11.0% |
| Profit (loss) carried forward | 14 | €505 | €155 | -€350 | -69.3% |
| Amounts payable | 17/49 | €37,061 | €22,559 | -€14,502 | -39.1% |
| Amounts payable within one year | 42/48 | €37,061 | €22,559 | -€14,502 | -39.1% |
| Trade debts | 44 | €239 | €532 | +€293 | +123% |
| Suppliers | 440/4 | €239 | €532 | +€293 | +123% |
| Taxes, remuneration and social security | 45 | €29,198 | €16,220 | -€12,979 | -44.5% |
| Taxes | 450/3 | €29,198 | €16,220 | -€12,979 | -44.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,625 | €5,808 | -€1,817 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,198 | €94 | -€7,104 | -98.7% |
| Other operating charges | 640/8 | €1,119 | €1,295 | +€176 | +15.7% |
| Gross operating margin | 9900 | €279,302 | €213,619 | -€65,683 | -23.5% |
| Operating profit (loss) | 9901 | €270,985 | €212,230 | -€58,755 | -21.7% |
| Financial charges | 65/66B | €70 | €84 | +€14 | +20.3% |
| Recurring financial charges | 65 | €70 | €84 | +€14 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €270,915 | €212,146 | -€58,769 | -21.7% |
| Income taxes | 67/77 | €64,481 | €49,196 | -€15,285 | -23.7% |
| Profit (loss) for the period | 9904 | €206,434 | €162,950 | -€43,484 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €206,434 | €162,950 | -€43,484 | -21.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.