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 +€66,735
up €66,735 (+356%), from €18,746 to €85,482
mainly Net result for the year (+€57,855) and Stocks and contracts (+€46,808)
- Stocks and contracts -€46,808
down €46,808 (-100%), from €46,808 to €0
- Receivables within one year +€31,175
up €31,175 (+29.2%), from €106,769 to €137,945
of which Other amounts receivable: +€31,079
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Tangible fixed assets -€6,418
down €6,418 (-20.0%), from €32,026 to €25,608
of which Furniture and vehicles: -€3,323
- Reserves +€57,855
up €57,855 (+32.5%), from €178,286 to €236,141
- Other debts -€27,165
down €27,165 (-90.2%), from €30,132 to €2,967
- Trade debts -€9,032
down €9,032 (-76.7%), from €11,775 to €2,743
- Gross operating margin -€18,322
down €18,322 (-18.9%), from €96,895 to €78,573
- Taxes -€4,079
down €4,079 (-21.2%), from €19,251 to €15,173
- Depreciation +€2,362
up €2,362 (+58.2%), from €4,055 to €6,418
- Financial charges +€1,702
up €1,702 (+120%), from €1,422 to €3,124
- Financial income +€1,503
up €1,503 (+47.1%), from €3,193 to €4,697
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 | €231,414 | €253,132 | +€21,719 | +9.4% |
| Fixed assets | 21/28 | €32,026 | €25,608 | -€6,418 | -20.0% |
| Tangible fixed assets | 22/27 | €32,026 | €25,608 | -€6,418 | -20.0% |
| Furniture and vehicles | 24 | €17,384 | €14,062 | -€3,323 | -19.1% |
| Other tangible fixed assets | 26 | €14,641 | €11,546 | -€3,095 | -21.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €199,388 | €227,524 | +€28,136 | +14.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Stocks and contracts in progress | 3 | €46,808 | €0 | -€46,808 | -100% |
| Stocks | 30/36 | €46,808 | €0 | -€46,808 | -100% |
| Amounts receivable within one year | 40/41 | €106,769 | €137,945 | +€31,175 | +29.2% |
| Trade receivables | 40 | €16,020 | €16,117 | +€97 | +0.6% |
| Other amounts receivable | 41 | €90,749 | €121,827 | +€31,079 | +34.2% |
| Cash at bank and in hand | 54/58 | €18,746 | €85,482 | +€66,735 | +356% |
| Deferred charges and accrued income | 490/1 | €2,064 | €4,098 | +€2,034 | +98.5% |
| Total equity and liabilities | 10/49 | €231,414 | €253,132 | +€21,719 | +9.4% |
| Equity | 10/15 | €180,786 | €238,641 | +€57,855 | +32.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €178,286 | €236,141 | +€57,855 | +32.5% |
| Distributable reserves | 133 | €178,286 | €236,141 | +€57,855 | +32.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,628 | €14,491 | -€36,137 | -71.4% |
| Amounts payable within one year | 42/48 | €50,628 | €14,491 | -€36,137 | -71.4% |
| Trade debts | 44 | €11,775 | €2,743 | -€9,032 | -76.7% |
| Suppliers | 440/4 | €11,775 | €2,743 | -€9,032 | -76.7% |
| Taxes, remuneration and social security | 45 | €8,721 | €8,781 | +€60 | +0.7% |
| Taxes | 450/3 | €8,721 | €8,781 | +€60 | +0.7% |
| Other amounts payable | 47/48 | €30,132 | €2,967 | -€27,165 | -90.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,055 | €6,418 | +€2,362 | +58.2% |
| Other operating charges | 640/8 | €1,481 | €701 | -€780 | -52.7% |
| Gross operating margin | 9900 | €96,895 | €78,573 | -€18,322 | -18.9% |
| Operating profit (loss) | 9901 | €91,359 | €71,455 | -€19,904 | -21.8% |
| Financial income | 75/76B | €3,193 | €4,697 | +€1,503 | +47.1% |
| Recurring financial income | 75 | €3,193 | €4,697 | +€1,503 | +47.1% |
| Financial charges | 65/66B | €1,422 | €3,124 | +€1,702 | +120% |
| Recurring financial charges | 65 | €1,422 | €3,124 | +€1,702 | +120% |
| Profit (loss) for the period before taxes | 9903 | €93,130 | €73,028 | -€20,103 | -21.6% |
| Income taxes | 67/77 | €19,251 | €15,173 | -€4,079 | -21.2% |
| Profit (loss) for the period | 9904 | €73,879 | €57,855 | -€16,024 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,879 | €57,855 | -€16,024 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.