KS - 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.
KS - Consulting
Largest movements
- Cash +€10,974
up €10,974 (+82.9%), from €13,234 to €24,208
mainly Tax, wage and social debts (+€7,199) and Net result for the year (+€5,044)
- Receivables within one year +€1,252
up €1,252 (+61.2%), from €2,046 to €3,298
of which Other amounts receivable: +€1,452
- Tangible fixed assets -€548
down €548 (-22.6%), from €2,419 to €1,871
- Deferred charges and accrued income +€370
up €370 (+27.2%), from €1,359 to €1,729
- Tax, wage and social debts +€7,199
up €7,199 (+184%), from €3,909 to €11,109
of which Remuneration and social security: +€3,965
- Reserves +€4,194
up €4,194 (+117%), from €3,599 to €7,793
- Trade debts +€915
up €915 (+71.4%), from €1,281 to €2,195
- Debts after one year -€827
down €827 (-64.0%), from €1,292 to €464
- Other debts +€606
up €606 (+11.6%), from €5,238 to €5,843
- Gross operating margin +€7,565
up €7,565 (+137%), from €5,526 to €13,091
- Taxes +€2,663
up €2,663 (+353%), from €755 to €3,418
- Financial charges +€1,198
up €1,198 (+57.0%), from €2,102 to €3,300
- Depreciation -€1,071
down €1,071 (-66.2%), from €1,618 to €548
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 | €21,057 | €33,105 | +€12,048 | +57.2% |
| Fixed assets | 21/28 | €4,419 | €3,871 | -€548 | -12.4% |
| Tangible fixed assets | 22/27 | €2,419 | €1,871 | -€548 | -22.6% |
| Furniture and vehicles | 24 | €2,419 | €1,871 | -€548 | -22.6% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €16,638 | €29,234 | +€12,596 | +75.7% |
| Amounts receivable within one year | 40/41 | €2,046 | €3,298 | +€1,252 | +61.2% |
| Trade receivables | 40 | €200 | - | -€200 | |
| Other amounts receivable | 41 | €1,846 | €3,298 | +€1,452 | +78.7% |
| Cash at bank and in hand | 54/58 | €13,234 | €24,208 | +€10,974 | +82.9% |
| Deferred charges and accrued income | 490/1 | €1,359 | €1,729 | +€370 | +27.2% |
| Total equity and liabilities | 10/49 | €21,057 | €33,105 | +€12,048 | +57.2% |
| Equity | 10/15 | €8,399 | €12,593 | +€4,194 | +49.9% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Contributions outside capital | 11 | €4,800 | €4,800 | = | 0.0% |
| Share premium | 1100/10 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €3,599 | €7,793 | +€4,194 | +117% |
| Distributable reserves | 133 | €3,599 | €7,793 | +€4,194 | +117% |
| Amounts payable | 17/49 | €12,658 | €20,513 | +€7,855 | +62.1% |
| Amounts payable after more than one year | 17 | €1,292 | €464 | -€827 | -64.0% |
| Financial debts | 170/4 | €1,292 | €464 | -€827 | -64.0% |
| Amounts payable within one year | 42/48 | €11,367 | €20,048 | +€8,682 | +76.4% |
| Current portion of amounts payable after more than one year | 42 | €939 | €901 | -€38 | -4.0% |
| Trade debts | 44 | €1,281 | €2,195 | +€915 | +71.4% |
| Suppliers | 440/4 | €1,281 | €2,195 | +€915 | +71.4% |
| Taxes, remuneration and social security | 45 | €3,909 | €11,109 | +€7,199 | +184% |
| Taxes | 450/3 | €3,909 | €7,144 | +€3,234 | +82.7% |
| Remuneration and social security | 454/9 | - | €3,965 | +€3,965 | |
| Other amounts payable | 47/48 | €5,238 | €5,843 | +€606 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,618 | €548 | -€1,071 | -66.2% |
| Other operating charges | 640/8 | €741 | €818 | +€76 | +10.3% |
| Gross operating margin | 9900 | €5,526 | €13,091 | +€7,565 | +137% |
| Operating profit (loss) | 9901 | €3,167 | €11,726 | +€8,559 | +270% |
| Financial income | 75/76B | €0 | €36 | +€36 | +364,600% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +364,600% |
| Financial charges | 65/66B | €2,102 | €3,300 | +€1,198 | +57.0% |
| Recurring financial charges | 65 | €2,102 | €3,300 | +€1,198 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €1,064 | €8,462 | +€7,398 | +695% |
| Income taxes | 67/77 | €755 | €3,418 | +€2,663 | +353% |
| Profit (loss) for the period | 9904 | €310 | €5,044 | +€4,734 | +1,529% |
| Profit (loss) for the period to be appropriated | 9905 | €310 | €5,044 | +€4,734 | +1,529% |
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 13 October 2026 via checked.be.