KTD Consulting: 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.
KTD Consulting
Largest movements
- Cash -€1,608
down €1,608 (-44.9%), from €3,580 to €1,972
mainly Trade debts (-€666) and Receivables within one year (-€601)
- Receivables within one year +€601
up €601 (+5.6%), from €10,784 to €11,385
- Trade debts -€666
no longer reported in 2025 (was €666)
- Profit (loss) carried forward -€342
down €342 (-7.0%), from €4,901 to €4,559
- Gross operating margin -€214
down €214 (-29.3%), from -€729 to -€943
- Financial charges -€51
no longer reported in 2025 (was €51)
- Financial income -€34
down €34 (-5.3%), from €634 to €601
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 | €14,364 | €13,356 | -€1,008 | -7.0% |
| Current assets | 29/58 | €14,364 | €13,356 | -€1,008 | -7.0% |
| Amounts receivable within one year | 40/41 | €10,784 | €11,385 | +€601 | +5.6% |
| Other amounts receivable | 41 | €10,784 | €11,385 | +€601 | +5.6% |
| Cash at bank and in hand | 54/58 | €3,580 | €1,972 | -€1,608 | -44.9% |
| Total equity and liabilities | 10/49 | €14,364 | €13,356 | -€1,008 | -7.0% |
| Equity | 10/15 | €13,699 | €13,356 | -€342 | -2.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €1,297 | €1,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,297 | €1,297 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,297 | €1,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,901 | €4,559 | -€342 | -7.0% |
| Amounts payable | 17/49 | €666 | - | -€666 | |
| Amounts payable within one year | 42/48 | €666 | - | -€666 | |
| Trade debts | 44 | €666 | - | -€666 | |
| Suppliers | 440/4 | €666 | - | -€666 | |
| Gross operating margin | 9900 | -€729 | -€943 | -€214 | -29.3% |
| Operating profit (loss) | 9901 | -€729 | -€943 | -€214 | -29.3% |
| Financial income | 75/76B | €634 | €601 | -€34 | -5.3% |
| Recurring financial income | 75 | €634 | €601 | -€34 | -5.3% |
| Financial charges | 65/66B | €51 | - | -€51 | |
| Recurring financial charges | 65 | €51 | - | -€51 | |
| Profit (loss) for the period before taxes | 9903 | -€146 | -€342 | -€196 | -135% |
| Profit (loss) for the period | 9904 | -€146 | -€342 | -€196 | -135% |
| Profit (loss) for the period to be appropriated | 9905 | -€146 | -€342 | -€196 | -135% |
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 23 October 2026 via checked.be.