KSP 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.
KSP Consult
Largest movements
- Receivables within one year -€6,308
down €6,308 (-23.7%), from €26,636 to €20,328
of which Other amounts receivable: -€9,212
- Deferred charges and accrued income +€3,405
up €3,405 (+124%), from €2,736 to €6,141
- Cash +€1,564
up €1,564 (+4.6%), from €34,287 to €35,850
mainly Provisions (+€23,756) and Receivables within one year (+€6,308)
- Provisions +€23,756
up €23,756 (+79.8%), from €29,786 to €53,543
- Other debts -€18,615
down €18,615 (-45.3%), from €41,069 to €22,453
- Profit (loss) carried forward -€7,197
down €7,197, from €5,110 to -€2,088
- Tax, wage and social debts +€1,000
up €1,000 (+32.3%), from €3,095 to €4,095
- Financial charges -€22,481
down €22,481 (-44.3%), from €50,803 to €28,322
- Gross operating margin +€14,203
up €14,203 (+36.5%), from €38,893 to €53,096
- Provisions -€6,030
down €6,030 (-20.2%), from €29,786 to €23,756
- Taxes +€3,504
up €3,504 (+1,859%), from €188 to €3,692
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 | €81,862 | €81,206 | -€656 | -0.8% |
| Fixed assets | 21/28 | €18,204 | €18,887 | +€682 | +3.7% |
| Tangible fixed assets | 22/27 | €18,204 | €18,887 | +€682 | +3.7% |
| Furniture and vehicles | 24 | €6,860 | €4,431 | -€2,429 | -35.4% |
| Other tangible fixed assets | 26 | €11,344 | €14,456 | +€3,112 | +27.4% |
| Current assets | 29/58 | €63,658 | €62,319 | -€1,339 | -2.1% |
| Amounts receivable within one year | 40/41 | €26,636 | €20,328 | -€6,308 | -23.7% |
| Trade receivables | 40 | €17,424 | €20,328 | +€2,904 | +16.7% |
| Other amounts receivable | 41 | €9,212 | €0 | -€9,212 | -100% |
| Cash at bank and in hand | 54/58 | €34,287 | €35,850 | +€1,564 | +4.6% |
| Deferred charges and accrued income | 490/1 | €2,736 | €6,141 | +€3,405 | +124% |
| Total equity and liabilities | 10/49 | €81,862 | €81,206 | -€656 | -0.8% |
| Equity | 10/15 | €7,610 | €412 | -€7,197 | -94.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,110 | -€2,088 | -€7,197 | |
| Provisions and deferred taxes | 16 | €29,786 | €53,543 | +€23,756 | +79.8% |
| Provisions for liabilities and charges | 160/5 | €29,786 | €53,543 | +€23,756 | +79.8% |
| Other liabilities and charges | 164/5 | €29,786 | €53,543 | +€23,756 | +79.8% |
| Amounts payable | 17/49 | €44,466 | €27,251 | -€17,215 | -38.7% |
| Amounts payable within one year | 42/48 | €44,466 | €27,251 | -€17,215 | -38.7% |
| Trade debts | 44 | €302 | €702 | +€400 | +132% |
| Suppliers | 440/4 | €302 | €702 | +€400 | +132% |
| Taxes, remuneration and social security | 45 | €3,095 | €4,095 | +€1,000 | +32.3% |
| Taxes | 450/3 | €3,095 | €4,095 | +€1,000 | +32.3% |
| Other amounts payable | 47/48 | €41,069 | €22,453 | -€18,615 | -45.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,721 | €4,123 | +€402 | +10.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €29,786 | €23,756 | -€6,030 | -20.2% |
| Other operating charges | 640/8 | €578 | €400 | -€179 | -30.9% |
| Gross operating margin | 9900 | €38,893 | €53,096 | +€14,203 | +36.5% |
| Operating profit (loss) | 9901 | €4,808 | €24,817 | +€20,009 | +416% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €50,803 | €28,322 | -€22,481 | -44.3% |
| Recurring financial charges | 65 | €50,803 | €28,322 | -€22,481 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,996 | -€3,505 | +€42,490 | +92.4% |
| Income taxes | 67/77 | €188 | €3,692 | +€3,504 | +1,859% |
| Profit (loss) for the period | 9904 | -€46,184 | -€7,197 | +€38,987 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,184 | -€7,197 | +€38,987 | +84.4% |
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 18 October 2026 via checked.be.