KS-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.
KS-CONSULT
Largest movements
- Cash -€18,886
down €18,886 (-51.4%), from €36,719 to €17,833
mainly Deferred charges and accrued income (-€16,807) and Receivables within one year (-€8,059)
- Deferred charges and accrued income +€16,807
up €16,807 (+42.3%), from €39,735 to €56,542
- Receivables within one year +€8,059
up €8,059 (+14.9%), from €54,015 to €62,073
of which Other amounts receivable: +€18,573
- Tangible fixed assets -€2,598
down €2,598 (-51.0%), from €5,097 to €2,500
- Reserves +€18,901
up €18,901 (+31.9%), from €59,246 to €78,147
of which Distributable reserves: +€18,901
- Tax, wage and social debts -€7,995
down €7,995 (-57.4%), from €13,921 to €5,926
- Current portion of long-term debt -€4,285
down €4,285 (-38.7%), from €11,060 to €6,775
- Trade debts -€2,760
no longer reported in 2025 (was €2,760)
- Depreciation -€2,529
no longer reported in 2025 (was €2,529)
- Taxes +€2,392
up €2,392 (+24.3%), from €9,865 to €12,257
- Financial income +€1,198
up €1,198 (+144%), from €834 to €2,032
- Financial charges +€745
up €745 (+77.8%), from €957 to €1,702
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 | €143,666 | €147,047 | +€3,381 | +2.4% |
| Fixed assets | 21/28 | €5,197 | €2,599 | -€2,598 | -50.0% |
| Tangible fixed assets | 22/27 | €5,097 | €2,500 | -€2,598 | -51.0% |
| Furniture and vehicles | 24 | €5,097 | €2,500 | -€2,598 | -51.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €138,469 | €144,448 | +€5,979 | +4.3% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 291 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,015 | €62,073 | +€8,059 | +14.9% |
| Trade receivables | 40 | €22,499 | €11,985 | -€10,514 | -46.7% |
| Other amounts receivable | 41 | €31,516 | €50,089 | +€18,573 | +58.9% |
| Cash at bank and in hand | 54/58 | €36,719 | €17,833 | -€18,886 | -51.4% |
| Deferred charges and accrued income | 490/1 | €39,735 | €56,542 | +€16,807 | +42.3% |
| Total equity and liabilities | 10/49 | €143,666 | €147,047 | +€3,381 | +2.4% |
| Equity | 10/15 | €65,446 | €84,347 | +€18,901 | +28.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,246 | €78,147 | +€18,901 | +31.9% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €232 | €232 | = | 0.0% |
| Distributable reserves | 133 | €58,393 | €77,294 | +€18,901 | +32.4% |
| Amounts payable | 17/49 | €78,220 | €62,701 | -€15,519 | -19.8% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,741 | €12,701 | -€15,040 | -54.2% |
| Current portion of amounts payable after more than one year | 42 | €11,060 | €6,775 | -€4,285 | -38.7% |
| Trade debts | 44 | €2,760 | - | -€2,760 | |
| Suppliers | 440/4 | €2,760 | - | -€2,760 | |
| Taxes, remuneration and social security | 45 | €13,921 | €5,926 | -€7,995 | -57.4% |
| Taxes | 450/3 | €13,921 | €5,926 | -€7,995 | -57.4% |
| Accrued charges and deferred income | 492/3 | €479 | - | -€479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,529 | - | -€2,529 | |
| Other operating charges | 640/8 | €1,165 | €1,098 | -€67 | -5.7% |
| Non-recurring operating charges | 66A | €2,124 | - | -€2,124 | |
| Gross operating margin | 9900 | €31,750 | €31,925 | +€175 | +0.6% |
| Operating profit (loss) | 9901 | €25,932 | €30,827 | +€4,895 | +18.9% |
| Financial income | 75/76B | €834 | €2,032 | +€1,198 | +144% |
| Recurring financial income | 75 | €834 | €2,032 | +€1,198 | +144% |
| Financial charges | 65/66B | €957 | €1,702 | +€745 | +77.8% |
| Recurring financial charges | 65 | €957 | €1,702 | +€745 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | €25,809 | €31,158 | +€5,349 | +20.7% |
| Income taxes | 67/77 | €9,865 | €12,257 | +€2,392 | +24.3% |
| Profit (loss) for the period | 9904 | €15,945 | €18,901 | +€2,956 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,945 | €18,901 | +€2,956 | +18.5% |
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 19 October 2026 via checked.be.