KT 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.
KT CONSULT
Largest movements
- Receivables within one year +€45,385
up €45,385 (+93.9%), from €48,324 to €93,709
of which Other amounts receivable: +€38,125
- Cash -€21,172
down €21,172 (-88.6%), from €23,905 to €2,732
mainly Receivables within one year (-€45,385) and Other debts (-€10,476)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€31,632
up €31,632 (+91.7%), from €34,500 to €66,132
- Tax, wage and social debts +€11,447
up €11,447 (+69.3%), from €16,519 to €27,966
- Other debts -€10,476
down €10,476 (-69.8%), from €15,000 to €4,524
- Trade debts +€1,610
up €1,610 (+133.0%), from €1,210 to €2,820
- Taxes +€1,313
up €1,313 (+11.4%), from €11,500 to €12,813
- Other operating charges +€956
new in 2025: €956
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 | €72,229 | €106,441 | +€34,212 | +47.4% |
| Fixed assets | 21/28 | - | €10,000 | +€10,000 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €72,229 | €96,441 | +€24,212 | +33.5% |
| Amounts receivable within one year | 40/41 | €48,324 | €93,709 | +€45,385 | +93.9% |
| Trade receivables | 40 | €44,770 | €52,030 | +€7,260 | +16.2% |
| Other amounts receivable | 41 | €3,554 | €41,679 | +€38,125 | +1072.6% |
| Cash at bank and in hand | 54/58 | €23,905 | €2,732 | -€21,172 | -88.6% |
| Total equity and liabilities | 10/49 | €72,229 | €106,441 | +€34,212 | +47.4% |
| Equity | 10/15 | €39,500 | €71,132 | +€31,632 | +80.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,500 | €66,132 | +€31,632 | +91.7% |
| Amounts payable | 17/49 | €32,729 | €35,309 | +€2,580 | +7.9% |
| Amounts payable within one year | 42/48 | €32,729 | €35,309 | +€2,580 | +7.9% |
| Trade debts | 44 | €1,210 | €2,820 | +€1,610 | +133.0% |
| Suppliers | 440/4 | €1,210 | €2,820 | +€1,610 | +133.0% |
| Taxes, remuneration and social security | 45 | €16,519 | €27,966 | +€11,447 | +69.3% |
| Taxes | 450/3 | €16,519 | €27,966 | +€11,447 | +69.3% |
| Other amounts payable | 47/48 | €15,000 | €4,524 | -€10,476 | -69.8% |
| Other operating charges | 640/8 | - | €956 | +€956 | |
| Gross operating margin | 9900 | €46,000 | €45,805 | -€195 | -0.4% |
| Operating profit (loss) | 9901 | €46,000 | €44,849 | -€1,151 | -2.5% |
| Financial charges | 65/66B | - | €403 | +€403 | |
| Recurring financial charges | 65 | - | €403 | +€403 | |
| Profit (loss) for the period before taxes | 9903 | €46,000 | €44,445 | -€1,555 | -3.4% |
| Income taxes | 67/77 | €11,500 | €12,813 | +€1,313 | +11.4% |
| Profit (loss) for the period | 9904 | €34,500 | €31,632 | -€2,868 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,500 | €31,632 | -€2,868 | -8.3% |
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 11 October 2026 via checked.be.