Kuno 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.
Kuno Consulting
Largest movements
- Receivables within one year -€78,159
down €78,159 (-81.8%), from €95,544 to €17,384
of which Other amounts receivable: -€73,394
- Cash -€14,076
down €14,076 (-31.8%), from €44,259 to €30,183
mainly Contributions, distributions and other (-€101,471) and Investment in fixed assets (net) (-€18,686)
- Tangible fixed assets +€12,060
up €12,060 (+150%), from €8,019 to €20,079
of which Furniture and vehicles: +€12,225
- Reserves -€66,459
down €66,459 (-55.2%), from €120,504 to €54,045
- Advances received -€10,130
down €10,130 (-100%), from €10,130 to €0
- Tax, wage and social debts -€3,805
down €3,805 (-31.4%), from €12,120 to €8,315
- Gross operating margin -€21,264
down €21,264 (-29.8%), from €71,313 to €50,049
- Taxes -€4,676
down €4,676 (-31.6%), from €14,795 to €10,119
- Depreciation +€4,447
up €4,447 (+204%), from €2,179 to €6,626
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 | €147,960 | €67,917 | -€80,042 | -54.1% |
| Fixed assets | 21/28 | €8,157 | €20,217 | +€12,060 | +148% |
| Tangible fixed assets | 22/27 | €8,019 | €20,079 | +€12,060 | +150% |
| Plant, machinery and equipment | 23 | €394 | €229 | -€165 | -41.9% |
| Furniture and vehicles | 24 | €7,625 | €19,851 | +€12,225 | +160% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €139,802 | €47,700 | -€92,103 | -65.9% |
| Amounts receivable within one year | 40/41 | €95,544 | €17,384 | -€78,159 | -81.8% |
| Trade receivables | 40 | €15,353 | €10,588 | -€4,766 | -31.0% |
| Other amounts receivable | 41 | €80,190 | €6,797 | -€73,394 | -91.5% |
| Cash at bank and in hand | 54/58 | €44,259 | €30,183 | -€14,076 | -31.8% |
| Deferred charges and accrued income | 490/1 | - | €133 | +€133 | |
| Total equity and liabilities | 10/49 | €147,960 | €67,917 | -€80,042 | -54.1% |
| Equity | 10/15 | €123,504 | €57,045 | -€66,459 | -53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €120,504 | €54,045 | -€66,459 | -55.2% |
| Distributable reserves | 133 | €120,504 | €54,045 | -€66,459 | -55.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,455 | €10,873 | -€13,583 | -55.5% |
| Amounts payable within one year | 42/48 | €24,455 | €10,873 | -€13,583 | -55.5% |
| Trade debts | 44 | €2,205 | €2,557 | +€352 | +16.0% |
| Suppliers | 440/4 | €2,205 | €2,557 | +€352 | +16.0% |
| Advances received on contracts in progress | 46 | €10,130 | €0 | -€10,130 | -100% |
| Taxes, remuneration and social security | 45 | €12,120 | €8,315 | -€3,805 | -31.4% |
| Taxes | 450/3 | €12,120 | €8,315 | -€3,805 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,179 | €6,626 | +€4,447 | +204% |
| Other operating charges | 640/8 | €55 | €529 | +€474 | +861% |
| Non-recurring operating charges | 66A | - | €671 | +€671 | |
| Gross operating margin | 9900 | €71,313 | €50,049 | -€21,264 | -29.8% |
| Operating profit (loss) | 9901 | €69,079 | €42,224 | -€26,855 | -38.9% |
| Financial income | 75/76B | €3,101 | €3,367 | +€265 | +8.6% |
| Recurring financial income | 75 | €3,101 | €3,367 | +€265 | +8.6% |
| Financial charges | 65/66B | €137 | €461 | +€324 | +237% |
| Recurring financial charges | 65 | €137 | €461 | +€324 | +237% |
| Profit (loss) for the period before taxes | 9903 | €72,043 | €45,130 | -€26,914 | -37.4% |
| Income taxes | 67/77 | €14,795 | €10,119 | -€4,676 | -31.6% |
| Profit (loss) for the period | 9904 | €57,249 | €35,011 | -€22,237 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,249 | €35,011 | -€22,237 | -38.8% |
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 19 October 2026 via checked.be.