KSA 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.
KSA Consult
Largest movements
- Receivables within one year +€74,523
up €74,523 (+112.2%), from €66,440 to €140,962
of which Trade receivables: +€80,235
- Cash +€5,545
up €5,545 (+511.3%), from €1,085 to €6,629
mainly Net result for the year (+€55,300) and Tax, wage and social debts (+€21,311)
- Deferred charges and accrued income +€1,512
new in 2025: €1,512
- Profit (loss) carried forward +€55,300
up €55,300 (+125.5%), from €44,062 to €99,362
- Tax, wage and social debts +€21,311
up €21,311 (+107.4%), from €19,840 to €41,151
- Trade debts +€4,969
up €4,969 (+306.2%), from €1,622 to €6,591
- Gross operating margin +€15,002
up €15,002 (+24.8%), from €60,388 to €75,390
- Taxes +€3,831
up €3,831 (+22.8%), from €16,835 to €20,667
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.
Cash bridge derived
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 | €67,524 | €149,104 | +€81,580 | +120.8% |
| Current assets | 29/58 | €67,524 | €149,104 | +€81,580 | +120.8% |
| Amounts receivable within one year | 40/41 | €66,440 | €140,962 | +€74,523 | +112.2% |
| Trade receivables | 40 | €49,639 | €129,874 | +€80,235 | +161.6% |
| Other amounts receivable | 41 | €16,801 | €11,089 | -€5,712 | -34.0% |
| Cash at bank and in hand | 54/58 | €1,085 | €6,629 | +€5,545 | +511.3% |
| Deferred charges and accrued income | 490/1 | - | €1,512 | +€1,512 | |
| Total equity and liabilities | 10/49 | €67,524 | €149,104 | +€81,580 | +120.8% |
| Equity | 10/15 | €46,062 | €101,362 | +€55,300 | +120.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,062 | €99,362 | +€55,300 | +125.5% |
| Amounts payable | 17/49 | €21,462 | €47,742 | +€26,280 | +122.4% |
| Amounts payable within one year | 42/48 | €21,462 | €47,742 | +€26,280 | +122.4% |
| Trade debts | 44 | €1,622 | €6,591 | +€4,969 | +306.2% |
| Suppliers | 440/4 | €1,622 | €6,591 | +€4,969 | +306.2% |
| Taxes, remuneration and social security | 45 | €19,840 | €41,151 | +€21,311 | +107.4% |
| Taxes | 450/3 | €19,840 | €41,151 | +€21,311 | +107.4% |
| Gross operating margin | 9900 | €60,388 | €75,390 | +€15,002 | +24.8% |
| Operating profit (loss) | 9901 | €60,388 | €75,390 | +€15,002 | +24.8% |
| Financial income | 75/76B | €509 | €756 | +€247 | +48.4% |
| Recurring financial income | 75 | €509 | €756 | +€247 | +48.4% |
| Financial charges | 65/66B | - | €179 | +€179 | |
| Recurring financial charges | 65 | - | €179 | +€179 | |
| Profit (loss) for the period before taxes | 9903 | €60,897 | €75,967 | +€15,070 | +24.7% |
| Income taxes | 67/77 | €16,835 | €20,667 | +€3,831 | +22.8% |
| Profit (loss) for the period | 9904 | €44,062 | €55,300 | +€11,238 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,062 | €55,300 | +€11,238 | +25.5% |
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 10 October 2026 via checked.be.