KREGERSMAN CONSULTING: what changed
KREGERSMAN CONSULTING
Largest movements
- Intangible fixed assets -€11,667
down €11,667 (-25.0%), from €46,666 to €35,000
- Current assets -€3,599
down €3,599 (-3.0%), from €119,326 to €115,727
of which Receivables within one year: -€10,245
- Profit (loss) carried forward -€12,653
down €12,653 (-39.5%), from -€32,049 to -€44,702
- Debts -€4,082
down €4,082 (-2.5%), from €162,703 to €158,621
of which Debts after one year: -€6,209
- Gross operating margin +€21,141
up €21,141, from -€4,983 to €16,158
Change in the result, 2017 to 2018
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2017 | 2018 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,932 | €152,197 | -€16,735 | -9.9% |
| Fixed assets | 21/28 | €49,606 | €36,469 | -€13,136 | -26.5% |
| Intangible fixed assets | 21 | €46,666 | €35,000 | -€11,667 | -25.0% |
| Tangible fixed assets | 22/27 | €2,940 | €1,470 | -€1,470 | -50.0% |
| Current assets | 29/58 | €119,326 | €115,727 | -€3,599 | -3.0% |
| Amounts receivable within one year | 40/41 | €102,828 | €92,583 | -€10,245 | -10.0% |
| Cash at bank and in hand | 54/58 | €2,020 | €70 | -€1,950 | -96.5% |
| Total equity and liabilities | 10/49 | €168,932 | €152,197 | -€16,735 | -9.9% |
| Equity | 10/15 | €6,229 | -€6,424 | -€12,653 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,878 | €25,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,049 | -€44,702 | -€12,653 | -39.5% |
| Amounts payable | 17/49 | €162,703 | €158,621 | -€4,082 | -2.5% |
| Amounts payable after more than one year | 17 | €148,407 | €142,197 | -€6,209 | -4.2% |
| Amounts payable within one year | 42/48 | €12,624 | €13,851 | +€1,227 | +9.7% |
| Trade debts | 44 | €5,795 | €7,641 | +€1,846 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,241 | €13,136 | -€105 | -0.8% |
| Gross operating margin | 9900 | -€4,983 | €16,158 | +€21,141 | |
| Operating profit (loss) | 9901 | -€21,859 | €1,872 | +€23,730 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Recurring financial charges | 65 | €15,517 | €14,524 | -€993 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,376 | -€12,653 | +€24,723 | +66.1% |
| Income taxes | 67/77 | €75 | - | -€75 | |
| Profit (loss) for the period | 9904 | -€37,451 | -€12,653 | +€24,798 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,451 | -€12,653 | +€24,798 | +66.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2017 and 30 September 2018. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.