KS Tech 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 Tech Consult
Largest movements
- Current investments +€21,017
new in 2025: €21,017
- Deferred charges and accrued income +€1,055
up €1,055 (+181%), from €584 to €1,639
- Cash -€967
down €967 (-4.6%), from €21,063 to €20,096
mainly Current investments (-€21,017) and Other debts (-€2,144)
- Receivables within one year +€575
up €575 (+8.9%), from €6,423 to €6,998
of which Trade receivables: +€592
- Reserves +€20,837
up €20,837 (+231%), from €9,034 to €29,871
- Tax, wage and social debts +€2,792
up €2,792 (+28.8%), from €9,708 to €12,500
- Other debts -€2,144
down €2,144 (-42.9%), from €5,000 to €2,856
- Gross operating margin +€15,735
up €15,735 (+117%), from €13,435 to €29,171
- Taxes +€3,139
up €3,139 (+91.6%), from €3,426 to €6,565
- Financial charges +€697
up €697 (+71.4%), from €976 to €1,673
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 | €28,071 | €49,750 | +€21,679 | +77.2% |
| Current assets | 29/58 | €28,071 | €49,750 | +€21,679 | +77.2% |
| Amounts receivable within one year | 40/41 | €6,423 | €6,998 | +€575 | +8.9% |
| Trade receivables | 40 | €6,156 | €6,748 | +€592 | +9.6% |
| Other amounts receivable | 41 | €267 | €250 | -€17 | -6.5% |
| Current investments | 50/53 | - | €21,017 | +€21,017 | |
| Cash at bank and in hand | 54/58 | €21,063 | €20,096 | -€967 | -4.6% |
| Deferred charges and accrued income | 490/1 | €584 | €1,639 | +€1,055 | +181% |
| Total equity and liabilities | 10/49 | €28,071 | €49,750 | +€21,679 | +77.2% |
| Equity | 10/15 | €13,034 | €33,871 | +€20,837 | +160% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €9,034 | €29,871 | +€20,837 | +231% |
| Distributable reserves | 133 | €9,034 | €29,871 | +€20,837 | +231% |
| Amounts payable | 17/49 | €15,037 | €15,879 | +€842 | +5.6% |
| Amounts payable within one year | 42/48 | €15,037 | €15,879 | +€842 | +5.6% |
| Trade debts | 44 | €330 | €524 | +€194 | +58.9% |
| Suppliers | 440/4 | €330 | €524 | +€194 | +58.9% |
| Taxes, remuneration and social security | 45 | €9,708 | €12,500 | +€2,792 | +28.8% |
| Taxes | 450/3 | €9,708 | €12,500 | +€2,792 | +28.8% |
| Other amounts payable | 47/48 | €5,000 | €2,856 | -€2,144 | -42.9% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €13,435 | €29,171 | +€15,735 | +117% |
| Operating profit (loss) | 9901 | €13,435 | €29,051 | +€15,615 | +116% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €976 | €1,673 | +€697 | +71.4% |
| Recurring financial charges | 65 | €976 | €1,673 | +€697 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €12,459 | €27,402 | +€14,943 | +120% |
| Income taxes | 67/77 | €3,426 | €6,565 | +€3,139 | +91.6% |
| Profit (loss) for the period | 9904 | €9,034 | €20,837 | +€11,803 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €9,034 | €20,837 | +€11,803 | +131% |
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.