KS CONSULTANCY: 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.
KS CONSULTANCY
Largest movements
- Receivables within one year +€4,178
up €4,178 (+109.5%), from €3,815 to €7,993
of which Trade receivables: +€4,112
- Tangible fixed assets +€3,919
up €3,919 (+32.5%), from €12,056 to €15,975
of which Land and buildings: +€12,994
- Cash -€3,439
down €3,439 (-82.3%), from €4,178 to €739
mainly Net result for the year (-€28,972) and Investment in fixed assets (net) (-€14,840)
- Deferred charges and accrued income -€337
down €337 (-6.2%), from €5,429 to €5,091
- Other debts +€32,491
up €32,491 (+88.6%), from €36,691 to €69,182
- Profit (loss) carried forward -€28,972
down €28,972 (-71.4%), from -€40,585 to -€69,558
- Trade debts +€10,966
up €10,966 (+171.2%), from €6,405 to €17,371
- Current portion of long-term debt -€10,806
down €10,806 (-100.0%), from €10,806 to €0
- Accrued charges and deferred income +€2,217
new in 2024: €2,217
- Depreciation -€2,179
down €2,179 (-16.6%), from €13,100 to €10,921
- Gross operating margin +€1,810
up €1,810 (+9.8%), from -€18,410 to -€16,600
- Other operating charges -€812
down €812 (-43.4%), from €1,869 to €1,058
- Financial income +€385
up €385 (+1430.0%), from €27 to €412
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,477 | €29,798 | +€4,321 | +17.0% |
| Fixed assets | 21/28 | €12,056 | €15,975 | +€3,919 | +32.5% |
| Tangible fixed assets | 22/27 | €12,056 | €15,975 | +€3,919 | +32.5% |
| Land and buildings | 22 | - | €12,994 | +€12,994 | |
| Furniture and vehicles | 24 | €12,056 | €2,981 | -€9,075 | -75.3% |
| Current assets | 29/58 | €13,421 | €13,823 | +€402 | +3.0% |
| Amounts receivable within one year | 40/41 | €3,815 | €7,993 | +€4,178 | +109.5% |
| Trade receivables | 40 | €1,466 | €5,579 | +€4,112 | +280.4% |
| Other amounts receivable | 41 | €2,348 | €2,414 | +€66 | +2.8% |
| Cash at bank and in hand | 54/58 | €4,178 | €739 | -€3,439 | -82.3% |
| Deferred charges and accrued income | 490/1 | €5,429 | €5,091 | -€337 | -6.2% |
| Total equity and liabilities | 10/49 | €25,477 | €29,798 | +€4,321 | +17.0% |
| Equity | 10/15 | -€30,585 | -€59,558 | -€28,972 | -94.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,585 | -€69,558 | -€28,972 | -71.4% |
| Amounts payable | 17/49 | €56,062 | €89,355 | +€33,293 | +59.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,062 | €87,138 | +€31,076 | +55.4% |
| Current portion of amounts payable after more than one year | 42 | €10,806 | €0 | -€10,806 | -100.0% |
| Trade debts | 44 | €6,405 | €17,371 | +€10,966 | +171.2% |
| Suppliers | 440/4 | €6,405 | €17,371 | +€10,966 | +171.2% |
| Taxes, remuneration and social security | 45 | €2,160 | €586 | -€1,574 | -72.9% |
| Taxes | 450/3 | €2,160 | €586 | -€1,574 | -72.9% |
| Other amounts payable | 47/48 | €36,691 | €69,182 | +€32,491 | +88.6% |
| Accrued charges and deferred income | 492/3 | - | €2,217 | +€2,217 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,100 | €10,921 | -€2,179 | -16.6% |
| Other operating charges | 640/8 | €1,869 | €1,058 | -€812 | -43.4% |
| Gross operating margin | 9900 | -€18,410 | -€16,600 | +€1,810 | +9.8% |
| Operating profit (loss) | 9901 | -€33,380 | -€28,579 | +€4,801 | +14.4% |
| Financial income | 75/76B | €27 | €412 | +€385 | +1430.0% |
| Recurring financial income | 75 | €27 | €412 | +€385 | +1430.0% |
| Financial charges | 65/66B | €690 | €665 | -€25 | -3.6% |
| Recurring financial charges | 65 | €690 | €665 | -€25 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€34,042 | -€28,831 | +€5,211 | +15.3% |
| Income taxes | 67/77 | €230 | €141 | -€88 | -38.5% |
| Profit (loss) for the period | 9904 | -€34,272 | -€28,972 | +€5,299 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,272 | -€28,972 | +€5,299 | +15.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.