KRSH 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.
KRSH Consulting
Largest movements
- Cash +€24,221
up €24,221 (+242%), from €9,996 to €34,218
mainly Other debts (+€26,622) and Net result for the year (+€23,489)
- Current investments +€14,000
new in 2025: €14,000
- Receivables within one year -€12,040
down €12,040 (-37.3%), from €32,253 to €20,213
of which Other amounts receivable: -€13,093
- Tangible fixed assets +€11,662
up €11,662 (+23.8%), from €48,988 to €60,650
of which Other tangible fixed assets: +€16,853
- Deferred charges and accrued income -€2,351
down €2,351 (-50.2%), from €4,687 to €2,336
- Other debts +€26,622
new in 2025: €26,622
- Tax, wage and social debts +€11,101
up €11,101 (+316%), from €3,516 to €14,617
of which Taxes: +€8,405
- Profit (loss) carried forward -€3,133
down €3,133 (-100%), from €3,133 to €0
- Accrued charges and deferred income +€1,880
up €1,880 (+125%), from €1,504 to €3,384
- Gross operating margin +€29,279
up €29,279 (+71.2%), from €41,151 to €70,430
- Taxes +€7,745
up €7,745 (+80.2%), from €9,651 to €17,397
- Financial income -€1,957
down €1,957 (-59.3%), from €3,304 to €1,346
- Financial charges -€1,540
down €1,540 (-42.8%), from €3,602 to €2,062
- Depreciation +€710
up €710 (+9.5%), from €7,456 to €8,165
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 | €105,924 | €141,417 | +€35,493 | +33.5% |
| Fixed assets | 21/28 | €48,988 | €60,650 | +€11,662 | +23.8% |
| Tangible fixed assets | 22/27 | €48,988 | €60,650 | +€11,662 | +23.8% |
| Plant, machinery and equipment | 23 | €5,020 | €3,394 | -€1,627 | -32.4% |
| Furniture and vehicles | 24 | €26,297 | €22,733 | -€3,564 | -13.6% |
| Other tangible fixed assets | 26 | €17,671 | €34,524 | +€16,853 | +95.4% |
| Current assets | 29/58 | €56,936 | €80,766 | +€23,831 | +41.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 290 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €32,253 | €20,213 | -€12,040 | -37.3% |
| Trade receivables | 40 | €1,613 | €2,666 | +€1,053 | +65.3% |
| Other amounts receivable | 41 | €30,640 | €17,547 | -€13,093 | -42.7% |
| Current investments | 50/53 | - | €14,000 | +€14,000 | |
| Cash at bank and in hand | 54/58 | €9,996 | €34,218 | +€24,221 | +242% |
| Deferred charges and accrued income | 490/1 | €4,687 | €2,336 | -€2,351 | -50.2% |
| Total equity and liabilities | 10/49 | €105,924 | €141,417 | +€35,493 | +33.5% |
| Equity | 10/15 | €70,633 | €67,500 | -€3,133 | -4.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,500 | €62,500 | = | 0.0% |
| Distributable reserves | 133 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,133 | €0 | -€3,133 | -100% |
| Amounts payable | 17/49 | €35,291 | €73,917 | +€38,626 | +109% |
| Amounts payable after more than one year | 17 | €24,000 | €23,000 | -€1,000 | -4.2% |
| Financial debts | 170/4 | €24,000 | €23,000 | -€1,000 | -4.2% |
| Amounts payable within one year | 42/48 | €9,787 | €47,533 | +€37,746 | +386% |
| Trade debts | 44 | €6,271 | €6,294 | +€23 | +0.4% |
| Suppliers | 440/4 | €6,271 | €6,294 | +€23 | +0.4% |
| Taxes, remuneration and social security | 45 | €3,516 | €14,617 | +€11,101 | +316% |
| Taxes | 450/3 | €845 | €9,250 | +€8,405 | +994% |
| Remuneration and social security | 454/9 | €2,671 | €5,367 | +€2,696 | +101% |
| Other amounts payable | 47/48 | - | €26,622 | +€26,622 | |
| Accrued charges and deferred income | 492/3 | €1,504 | €3,384 | +€1,880 | +125% |
| Remuneration, social security and pensions | 62 | €20,334 | €20,202 | -€132 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,456 | €8,165 | +€710 | +9.5% |
| Other operating charges | 640/8 | €444 | €461 | +€17 | +3.9% |
| Gross operating margin | 9900 | €41,151 | €70,430 | +€29,279 | +71.2% |
| Operating profit (loss) | 9901 | €12,917 | €41,601 | +€28,684 | +222% |
| Financial income | 75/76B | €3,304 | €1,346 | -€1,957 | -59.3% |
| Recurring financial income | 75 | €3,304 | €1,346 | -€1,957 | -59.3% |
| Financial charges | 65/66B | €3,602 | €2,062 | -€1,540 | -42.8% |
| Recurring financial charges | 65 | €3,602 | €2,062 | -€1,540 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €12,619 | €40,886 | +€28,267 | +224% |
| Income taxes | 67/77 | €9,651 | €17,397 | +€7,745 | +80.2% |
| Profit (loss) for the period | 9904 | €2,968 | €23,489 | +€20,522 | +692% |
| Profit (loss) for the period to be appropriated | 9905 | €2,968 | €23,489 | +€20,522 | +692% |
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 18 October 2026 via checked.be.