KRD 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.
KRD CONSULTING
Largest movements
- Current investments +€49,384
up €49,384 (+11.5%), from €430,616 to €480,000
- Cash +€34,805
up €34,805 (+92.7%), from €37,544 to €72,349
mainly Net result for the year (+€91,149) and Depreciation (+€22,063)
- Tangible fixed assets -€22,063
down €22,063 (-46.2%), from €47,781 to €25,718
of which Furniture and vehicles: -€19,462
- Reserves +€71,046
up €71,046 (+14.7%), from €484,486 to €555,533
- Tax, wage and social debts -€7,961
down €7,961 (-30.5%), from €26,100 to €18,139
- Gross operating margin -€31,002
down €31,002 (-17.7%), from €174,816 to €143,815
- Taxes -€10,549
down €10,549 (-21.3%), from €49,466 to €38,917
- Financial income -€2,439
down €2,439 (-21.5%), from €11,336 to €8,897
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 | €548,653 | €611,356 | +€62,703 | +11.4% |
| Fixed assets | 21/28 | €47,781 | €25,718 | -€22,063 | -46.2% |
| Tangible fixed assets | 22/27 | €47,781 | €25,718 | -€22,063 | -46.2% |
| Plant, machinery and equipment | 23 | €2,414 | €1,119 | -€1,295 | -53.7% |
| Furniture and vehicles | 24 | €39,510 | €20,047 | -€19,462 | -49.3% |
| Other tangible fixed assets | 26 | €5,858 | €4,552 | -€1,306 | -22.3% |
| Current assets | 29/58 | €500,872 | €585,638 | +€84,766 | +16.9% |
| Amounts receivable within one year | 40/41 | €26,026 | €26,053 | +€26 | +0.1% |
| Trade receivables | 40 | €24,386 | €22,000 | -€2,386 | -9.8% |
| Other amounts receivable | 41 | €1,640 | €4,053 | +€2,412 | +147% |
| Current investments | 50/53 | €430,616 | €480,000 | +€49,384 | +11.5% |
| Cash at bank and in hand | 54/58 | €37,544 | €72,349 | +€34,805 | +92.7% |
| Deferred charges and accrued income | 490/1 | €6,686 | €7,236 | +€550 | +8.2% |
| Total equity and liabilities | 10/49 | €548,653 | €611,356 | +€62,703 | +11.4% |
| Equity | 10/15 | €496,886 | €567,933 | +€71,046 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €484,486 | €555,533 | +€71,046 | +14.7% |
| Distributable reserves | 133 | €484,486 | €555,533 | +€71,046 | +14.7% |
| Provisions and deferred taxes | 16 | €24,032 | €24,032 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,032 | €24,032 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,032 | €24,032 | = | 0.0% |
| Amounts payable | 17/49 | €27,735 | €19,391 | -€8,344 | -30.1% |
| Amounts payable within one year | 42/48 | €27,735 | €19,391 | -€8,344 | -30.1% |
| Trade debts | 44 | €1,635 | €1,252 | -€382 | -23.4% |
| Suppliers | 440/4 | €1,635 | €1,252 | -€382 | -23.4% |
| Taxes, remuneration and social security | 45 | €26,100 | €18,139 | -€7,961 | -30.5% |
| Taxes | 450/3 | €26,100 | €18,139 | -€7,961 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,432 | €22,063 | +€632 | +2.9% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €174,816 | €143,815 | -€31,002 | -17.7% |
| Operating profit (loss) | 9901 | €152,871 | €121,224 | -€31,648 | -20.7% |
| Financial income | 75/76B | €11,336 | €8,897 | -€2,439 | -21.5% |
| Recurring financial income | 75 | €11,336 | €8,897 | -€2,439 | -21.5% |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €164,153 | €130,065 | -€34,088 | -20.8% |
| Income taxes | 67/77 | €49,466 | €38,917 | -€10,549 | -21.3% |
| Profit (loss) for the period | 9904 | €114,687 | €91,149 | -€23,539 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,687 | €91,149 | -€23,539 | -20.5% |
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.