KunstKonsult: 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.
KunstKonsult
Largest movements
- Cash -€3,526
down €3,526 (-49.6%), from €7,109 to €3,582
mainly Net result for the year (-€17,947) and Receivables within one year (-€2,487)
- Receivables within one year +€2,487
up €2,487 (+2,859%), from €87 to €2,574
- Deferred charges and accrued income -€2,018
down €2,018 (-41.1%), from €4,906 to €2,888
- Tangible fixed assets -€1,011
down €1,011 (-45.6%), from €2,216 to €1,205
- Profit (loss) carried forward -€17,947
down €17,947 (-74.4%), from -€24,115 to -€42,062
- Other debts +€8,064
up €8,064 (+158%), from €5,096 to €13,160
- Tax, wage and social debts +€7,130
up €7,130 (+1,768%), from €403 to €7,533
of which Remuneration and social security: +€6,783
- Trade debts -€980
down €980 (-29.0%), from €3,382 to €2,402
- Accrued charges and deferred income -€335
down €335 (-97.1%), from €345 to €10
- Gross operating margin +€4,383
up €4,383 (+20.9%), from -€20,951 to -€16,568
- Taxes -€1,172
no longer reported in 2025 (was €1,172)
- Other operating charges -€541
down €541 (-66.0%), from €821 to €279
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 | €14,318 | €10,249 | -€4,068 | -28.4% |
| Fixed assets | 21/28 | €2,216 | €1,205 | -€1,011 | -45.6% |
| Tangible fixed assets | 22/27 | €2,216 | €1,205 | -€1,011 | -45.6% |
| Furniture and vehicles | 24 | €2,216 | €1,205 | -€1,011 | -45.6% |
| Current assets | 29/58 | €12,101 | €9,044 | -€3,057 | -25.3% |
| Amounts receivable within one year | 40/41 | €87 | €2,574 | +€2,487 | +2,859% |
| Trade receivables | 40 | €87 | €2,574 | +€2,487 | +2,859% |
| Cash at bank and in hand | 54/58 | €7,109 | €3,582 | -€3,526 | -49.6% |
| Deferred charges and accrued income | 490/1 | €4,906 | €2,888 | -€2,018 | -41.1% |
| Total equity and liabilities | 10/49 | €14,318 | €10,249 | -€4,068 | -28.4% |
| Equity | 10/15 | €5,092 | -€12,855 | -€17,947 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,807 | €16,807 | = | 0.0% |
| Distributable reserves | 133 | €16,807 | €16,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,115 | -€42,062 | -€17,947 | -74.4% |
| Amounts payable | 17/49 | €9,226 | €23,105 | +€13,879 | +150% |
| Amounts payable within one year | 42/48 | €8,881 | €23,095 | +€14,214 | +160% |
| Trade debts | 44 | €3,382 | €2,402 | -€980 | -29.0% |
| Suppliers | 440/4 | €3,382 | €2,402 | -€980 | -29.0% |
| Taxes, remuneration and social security | 45 | €403 | €7,533 | +€7,130 | +1,768% |
| Taxes | 450/3 | €403 | €749 | +€346 | +85.8% |
| Remuneration and social security | 454/9 | - | €6,783 | +€6,783 | |
| Other amounts payable | 47/48 | €5,096 | €13,160 | +€8,064 | +158% |
| Accrued charges and deferred income | 492/3 | €345 | €10 | -€335 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,011 | €1,011 | = | 0.0% |
| Other operating charges | 640/8 | €821 | €279 | -€541 | -66.0% |
| Gross operating margin | 9900 | -€20,951 | -€16,568 | +€4,383 | +20.9% |
| Operating profit (loss) | 9901 | -€22,783 | -€17,858 | +€4,925 | +21.6% |
| Financial income | 75/76B | €0 | €2 | +€2 | +375% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +375% |
| Financial charges | 65/66B | €161 | €91 | -€70 | -43.7% |
| Recurring financial charges | 65 | €91 | €91 | -€0 | -0.3% |
| Non-recurring financial charges | 66B | €70 | - | -€70 | |
| Profit (loss) for the period before taxes | 9903 | -€22,944 | -€17,947 | +€4,997 | +21.8% |
| Income taxes | 67/77 | €1,172 | - | -€1,172 | |
| Profit (loss) for the period | 9904 | -€24,115 | -€17,947 | +€6,168 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,115 | -€17,947 | +€6,168 | +25.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.