KS CONSULTANCY: 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.
What changed
KS CONSULTANCY
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,644
2024 · €8,088+€3,556
Equity
€220,404
2024 · €208,760+€11,644
Cash
€6,699
2024 · €3,935+€2,764
Balance sheet total
€307,275
2024 · €287,855+€19,420
Largest movements
Assets
- Receivables within one year +€13,423
up €13,423 (+372%), from €3,605 to €17,027
of which Other amounts receivable: +€12,617
- Deferred charges and accrued income +€3,390
up €3,390, from €0 to €3,390
Equity and liabilities
- Profit (loss) carried forward +€11,644
up €11,644 (+42.2%), from -€27,576 to -€15,932
- Tax, wage and social debts +€6,122
up €6,122 (+118%), from €5,183 to €11,304
Income statement
- Taxes +€9,209
up €9,209 (+2,132%), from €432 to €9,641
- Gross operating margin +€9,198
up €9,198 (+41.8%), from €21,996 to €31,194
- Financial charges -€2,101
down €2,101 (-26.1%), from €8,062 to €5,961
- Financial income +€725
up €725 (+872%), from €83 to €808
- Other operating charges -€491
down €491 (-27.7%), from €1,777 to €1,286
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.
Result 2024
€8,088
Gross operating margin
+€9,198
Depreciation
+€250
Other operating charges
+€491
Financial income
+€725
Financial charges
+€2,101
Taxes
-€9,209
Result 2025
€11,644
raises the resultlowers the result
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.
From operations
+€6,831
Investment
-€3,314
Financing
-€753
Cash 2024
€3,935
From operations (derived)
+€6,831
Net result for the year
+€11,644
Depreciation
+€3,470
Receivables within one year
-€13,423
Deferred charges and accrued income
-€3,390
Trade debts
+€2,568
Tax, wage and social debts
+€6,122
Accrued charges and deferred income
-€160
Investment (derived)
-€3,314
Investment in fixed assets (net)
-€3,314
Financing
-€753
Debts after one year
-€1,387
Current portion of long-term debt
+€1,564
Short-term financial debts
-€930
Cash 2025
€6,699
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,855 | €307,275 | +€19,420 | +6.7% |
| Fixed assets | 21/28 | €13,815 | €13,659 | -€157 | -1.1% |
| Tangible fixed assets | 22/27 | €13,815 | €13,659 | -€157 | -1.1% |
| Furniture and vehicles | 24 | €1,903 | €3,548 | +€1,645 | +86.5% |
| Other tangible fixed assets | 26 | €11,913 | €10,111 | -€1,802 | -15.1% |
| Current assets | 29/58 | €274,039 | €293,616 | +€19,577 | +7.1% |
| Amounts receivable after more than one year | 29 | €266,500 | €266,500 | = | 0.0% |
| Other amounts receivable | 291 | €266,500 | €266,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,605 | €17,027 | +€13,423 | +372% |
| Trade receivables | 40 | - | €806 | +€806 | |
| Other amounts receivable | 41 | €3,605 | €16,222 | +€12,617 | +350% |
| Cash at bank and in hand | 54/58 | €3,935 | €6,699 | +€2,764 | +70.3% |
| Deferred charges and accrued income | 490/1 | €0 | €3,390 | +€3,390 | |
| Total equity and liabilities | 10/49 | €287,855 | €307,275 | +€19,420 | +6.7% |
| Equity | 10/15 | €208,760 | €220,404 | +€11,644 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,736 | €217,736 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €217,736 | €217,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,576 | -€15,932 | +€11,644 | +42.2% |
| Amounts payable | 17/49 | €79,095 | €86,871 | +€7,776 | +9.8% |
| Amounts payable after more than one year | 17 | €5,444 | €4,057 | -€1,387 | -25.5% |
| Financial debts | 170/4 | €5,444 | €4,057 | -€1,387 | -25.5% |
| Amounts payable within one year | 42/48 | €73,490 | €82,814 | +€9,323 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €2,860 | €4,424 | +€1,564 | +54.7% |
| Financial debts | 43 | €63,926 | €62,995 | -€930 | -1.5% |
| Credit institutions | 430/8 | €63,926 | €62,995 | -€930 | -1.5% |
| Trade debts | 44 | €1,522 | €4,090 | +€2,568 | +169% |
| Suppliers | 440/4 | €1,522 | €4,090 | +€2,568 | +169% |
| Taxes, remuneration and social security | 45 | €5,183 | €11,304 | +€6,122 | +118% |
| Taxes | 450/3 | €5,183 | €11,304 | +€6,122 | +118% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,720 | €3,470 | -€250 | -6.7% |
| Other operating charges | 640/8 | €1,777 | €1,286 | -€491 | -27.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21,996 | €31,194 | +€9,198 | +41.8% |
| Operating profit (loss) | 9901 | €16,499 | €26,438 | +€9,939 | +60.2% |
| Financial income | 75/76B | €83 | €808 | +€725 | +872% |
| Recurring financial income | 75 | €83 | €808 | +€725 | +872% |
| Financial charges | 65/66B | €8,062 | €5,961 | -€2,101 | -26.1% |
| Recurring financial charges | 65 | €8,062 | €5,961 | -€2,101 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €8,520 | €21,285 | +€12,765 | +150% |
| Income taxes | 67/77 | €432 | €9,641 | +€9,209 | +2,132% |
| Profit (loss) for the period | 9904 | €8,088 | €11,644 | +€3,556 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,088 | €11,644 | +€3,556 | +44.0% |
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 15 October 2026 via checked.be.