KSconsilium: 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.
KSconsilium
Largest movements
- Cash +€207,811
up €207,811 (+175.4%), from €118,507 to €326,318
mainly Investment in fixed assets (net) (+€164,421) and Net result for the year (+€33,310)
- Financial fixed assets -€167,670
down €167,670 (-100.0%), from €167,670 to €0
- Receivables within one year -€19,697
down €19,697 (-96.8%), from €20,342 to €645
of which Trade receivables: -€19,587
- Reserves +€33,310
up €33,310 (+26.3%), from €126,495 to €159,805
- Debts after one year -€19,247
down €19,247 (-16.9%), from €113,665 to €94,417
- Tax, wage and social debts +€8,863
up €8,863 (+20.9%), from €42,307 to €51,170
of which Taxes: +€8,863
- Gross operating margin -€40,613
down €40,613 (-43.9%), from €92,458 to €51,844
- Taxes -€14,806
down €14,806 (-53.2%), from €27,821 to €13,015
- Financial income +€1,949
new in 2025: €1,949
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 | €308,078 | €330,619 | +€22,541 | +7.3% |
| Fixed assets | 21/28 | €168,008 | €2,976 | -€165,032 | -98.2% |
| Tangible fixed assets | 22/27 | €338 | €2,976 | +€2,638 | +780.8% |
| Plant, machinery and equipment | 23 | €338 | €0 | -€338 | -100.0% |
| Furniture and vehicles | 24 | - | €2,976 | +€2,976 | |
| Financial fixed assets | 28 | €167,670 | €0 | -€167,670 | -100.0% |
| Current assets | 29/58 | €140,070 | €327,643 | +€187,573 | +133.9% |
| Amounts receivable within one year | 40/41 | €20,342 | €645 | -€19,697 | -96.8% |
| Trade receivables | 40 | €20,192 | €605 | -€19,587 | -97.0% |
| Other amounts receivable | 41 | €150 | €40 | -€110 | -73.3% |
| Cash at bank and in hand | 54/58 | €118,507 | €326,318 | +€207,811 | +175.4% |
| Deferred charges and accrued income | 490/1 | €1,222 | €680 | -€542 | -44.3% |
| Total equity and liabilities | 10/49 | €308,078 | €330,619 | +€22,541 | +7.3% |
| Equity | 10/15 | €131,495 | €164,805 | +€33,310 | +25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €126,495 | €159,805 | +€33,310 | +26.3% |
| Distributable reserves | 133 | €126,495 | €159,805 | +€33,310 | +26.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €176,583 | €165,815 | -€10,768 | -6.1% |
| Amounts payable after more than one year | 17 | €113,665 | €94,417 | -€19,247 | -16.9% |
| Financial debts | 170/4 | €113,665 | €94,417 | -€19,247 | -16.9% |
| Amounts payable within one year | 42/48 | €62,418 | €71,212 | +€8,794 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €18,523 | €19,247 | +€724 | +3.9% |
| Trade debts | 44 | €517 | €180 | -€337 | -65.2% |
| Suppliers | 440/4 | €517 | €180 | -€337 | -65.2% |
| Taxes, remuneration and social security | 45 | €42,307 | €51,170 | +€8,863 | +20.9% |
| Taxes | 450/3 | €39,507 | €48,370 | +€8,863 | +22.4% |
| Remuneration and social security | 454/9 | €2,800 | €2,800 | = | 0.0% |
| Other amounts payable | 47/48 | €1,070 | €615 | -€455 | -42.5% |
| Accrued charges and deferred income | 492/3 | €500 | €185 | -€315 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €611 | +€225 | +58.5% |
| Other operating charges | 640/8 | €1,191 | €1,418 | +€227 | +19.1% |
| Non-recurring operating charges | 66A | - | €547 | +€547 | |
| Gross operating margin | 9900 | €92,458 | €51,844 | -€40,613 | -43.9% |
| Operating profit (loss) | 9901 | €90,881 | €49,269 | -€41,613 | -45.8% |
| Financial income | 75/76B | - | €1,949 | +€1,949 | |
| Recurring financial income | 75 | - | €1,949 | +€1,949 | |
| Financial charges | 65/66B | €5,561 | €4,893 | -€668 | -12.0% |
| Recurring financial charges | 65 | €5,561 | €4,893 | -€668 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €85,321 | €46,325 | -€38,996 | -45.7% |
| Income taxes | 67/77 | €27,821 | €13,015 | -€14,806 | -53.2% |
| Profit (loss) for the period | 9904 | €57,500 | €33,310 | -€24,190 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,500 | €33,310 | -€24,190 | -42.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.