Ktconsulting: 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.
Ktconsulting
Largest movements
- Current investments +€250,000
new in 2024: €250,000
- Cash -€46,318
down €46,318 (-46.9%), from €98,838 to €52,520
mainly Current investments (-€250,000) and Receivables within one year (-€8,391)
- Receivables within one year +€8,391
up €8,391 (+34.8%), from €24,115 to €32,506
of which Trade receivables: +€8,357
- Reserves +€167,357
up €167,357 (+221.4%), from €75,602 to €242,959
- Tax, wage and social debts +€44,822
up €44,822 (+109.6%), from €40,896 to €85,718
- Gross operating margin +€133,188
up €133,188 (+127.3%), from €104,631 to €237,819
- Taxes +€43,976
up €43,976 (+153.5%), from €28,644 to €72,620
- Financial income +€2,839
new in 2024: €2,839
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,953 | €335,026 | +€212,073 | +172.5% |
| Current assets | 29/58 | €122,953 | €335,026 | +€212,073 | +172.5% |
| Amounts receivable within one year | 40/41 | €24,115 | €32,506 | +€8,391 | +34.8% |
| Trade receivables | 40 | €23,991 | €32,347 | +€8,357 | +34.8% |
| Other amounts receivable | 41 | €125 | €159 | +€34 | +27.3% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €98,838 | €52,520 | -€46,318 | -46.9% |
| Total equity and liabilities | 10/49 | €122,953 | €335,026 | +€212,073 | +172.5% |
| Equity | 10/15 | €76,602 | €243,959 | +€167,357 | +218.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,602 | €242,959 | +€167,357 | +221.4% |
| Distributable reserves | 133 | €75,602 | €242,959 | +€167,357 | +221.4% |
| Amounts payable | 17/49 | €46,351 | €91,067 | +€44,715 | +96.5% |
| Amounts payable within one year | 42/48 | €46,351 | €91,067 | +€44,715 | +96.5% |
| Trade debts | 44 | €5,455 | €5,348 | -€107 | -2.0% |
| Suppliers | 440/4 | €5,455 | €5,348 | -€107 | -2.0% |
| Taxes, remuneration and social security | 45 | €40,896 | €85,718 | +€44,822 | +109.6% |
| Taxes | 450/3 | €40,896 | €85,718 | +€44,822 | +109.6% |
| Other operating charges | 640/8 | €384 | €505 | +€121 | +31.4% |
| Gross operating margin | 9900 | €104,631 | €237,819 | +€133,188 | +127.3% |
| Operating profit (loss) | 9901 | €104,246 | €237,314 | +€133,068 | +127.6% |
| Financial income | 75/76B | - | €2,839 | +€2,839 | |
| Recurring financial income | 75 | - | €2,839 | +€2,839 | |
| Financial charges | 65/66B | - | €175 | +€175 | |
| Recurring financial charges | 65 | - | €175 | +€175 | |
| Profit (loss) for the period before taxes | 9903 | €104,246 | €239,977 | +€135,731 | +130.2% |
| Income taxes | 67/77 | €28,644 | €72,620 | +€43,976 | +153.5% |
| Profit (loss) for the period | 9904 | €75,602 | €167,357 | +€91,755 | +121.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,602 | €167,357 | +€91,755 | +121.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.