Kristel Annaert Consulting: what changed
Two fiscal 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.
Kristel Annaert Consulting
Largest movements
- Cash +€59,705
up €59,705 (+150.2%), from €39,761 to €99,466
mainly Net result for the year (+€39,069) and Tax, wage and social debts (+€20,013)
- Tangible fixed assets -€3,061
down €3,061 (-50.5%), from €6,062 to €3,001
- Profit (loss) carried forward +€39,069
up €39,069 (+93.7%), from €41,715 to €80,784
- Tax, wage and social debts +€20,013
up €20,013 (+116.5%), from €17,183 to €37,196
of which Taxes: +€19,594
- Other debts -€1,503
down €1,503 (-11.6%), from €12,941 to €11,438
- Gross operating margin -€5,794
down €5,794 (-9.1%), from €63,438 to €57,644
- Financial charges -€2,816
down €2,816 (-46.1%), from €6,114 to €3,298
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.
Cash bridge derived
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 | €78,660 | €135,588 | +€56,928 | +72.4% |
| Fixed assets | 21/28 | €6,062 | €3,001 | -€3,061 | -50.5% |
| Tangible fixed assets | 22/27 | €6,062 | €3,001 | -€3,061 | -50.5% |
| Plant, machinery and equipment | 23 | €6,062 | €3,001 | -€3,061 | -50.5% |
| Current assets | 29/58 | €72,598 | €132,587 | +€59,989 | +82.6% |
| Amounts receivable within one year | 40/41 | €31,208 | €30,914 | -€294 | -0.9% |
| Trade receivables | 40 | €31,208 | €30,914 | -€294 | -0.9% |
| Cash at bank and in hand | 54/58 | €39,761 | €99,466 | +€59,705 | +150.2% |
| Deferred charges and accrued income | 490/1 | €1,630 | €2,207 | +€577 | +35.4% |
| Total equity and liabilities | 10/49 | €78,660 | €135,588 | +€56,928 | +72.4% |
| Equity | 10/15 | €44,715 | €83,784 | +€39,069 | +87.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,715 | €80,784 | +€39,069 | +93.7% |
| Amounts payable | 17/49 | €33,945 | €51,804 | +€17,860 | +52.6% |
| Amounts payable within one year | 42/48 | €32,193 | €51,055 | +€18,862 | +58.6% |
| Trade debts | 44 | €2,069 | €2,421 | +€352 | +17.0% |
| Suppliers | 440/4 | €2,069 | €2,421 | +€352 | +17.0% |
| Taxes, remuneration and social security | 45 | €17,183 | €37,196 | +€20,013 | +116.5% |
| Taxes | 450/3 | €17,183 | €36,777 | +€19,594 | +114.0% |
| Remuneration and social security | 454/9 | - | €419 | +€419 | |
| Other amounts payable | 47/48 | €12,941 | €11,438 | -€1,503 | -11.6% |
| Accrued charges and deferred income | 492/3 | €1,752 | €749 | -€1,003 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,121 | €3,061 | -€60 | -1.9% |
| Other operating charges | 640/8 | €666 | €385 | -€281 | -42.2% |
| Gross operating margin | 9900 | €63,438 | €57,644 | -€5,794 | -9.1% |
| Operating profit (loss) | 9901 | €59,651 | €54,198 | -€5,453 | -9.1% |
| Financial income | 75/76B | €248 | €445 | +€197 | +79.2% |
| Recurring financial income | 75 | €248 | €445 | +€197 | +79.2% |
| Financial charges | 65/66B | €6,114 | €3,298 | -€2,816 | -46.1% |
| Recurring financial charges | 65 | €6,114 | €3,298 | -€2,816 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €53,785 | €51,344 | -€2,441 | -4.5% |
| Income taxes | 67/77 | €12,070 | €12,276 | +€206 | +1.7% |
| Profit (loss) for the period | 9904 | €41,715 | €39,069 | -€2,647 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,715 | €39,069 | -€2,647 | -6.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.