KUPANDA 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.
KUPANDA CONSULTING
Largest movements
- Receivables within one year -€33,747
no longer reported in 2025 (was €33,747)
of which Trade receivables: -€27,104
- Cash +€9,854
up €9,854 (+13.9%), from €71,064 to €80,918
mainly Other debts (+€47,468) and Net result for the year (+€40,632)
- Profit (loss) carried forward -€72,834
no longer reported in 2025 (was €72,834)
- Other debts +€47,468
new in 2025: €47,468
- Reserves +€8,631
new in 2025: €8,631
- Tax, wage and social debts -€6,702
down €6,702 (-25.8%), from €26,008 to €19,306
- Gross operating margin -€23,306
down €23,306 (-31.8%), from €73,202 to €49,895
- Taxes -€6,772
down €6,772 (-43.6%), from €15,544 to €8,772
- Staff costs -€937
no longer reported in 2025 (was €937)
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 | €105,746 | €82,187 | -€23,559 | -22.3% |
| Fixed assets | 21/28 | €647 | €981 | +€334 | +51.6% |
| Tangible fixed assets | 22/27 | €647 | €981 | +€334 | +51.6% |
| Plant, machinery and equipment | 23 | €647 | €368 | -€279 | -43.1% |
| Furniture and vehicles | 24 | - | €613 | +€613 | |
| Current assets | 29/58 | €105,099 | €81,206 | -€23,893 | -22.7% |
| Amounts receivable within one year | 40/41 | €33,747 | - | -€33,747 | |
| Trade receivables | 40 | €27,104 | - | -€27,104 | |
| Other amounts receivable | 41 | €6,643 | - | -€6,643 | |
| Cash at bank and in hand | 54/58 | €71,064 | €80,918 | +€9,854 | +13.9% |
| Deferred charges and accrued income | 490/1 | €288 | €288 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €105,746 | €82,187 | -€23,559 | -22.3% |
| Equity | 10/15 | €78,834 | €14,631 | -€64,202 | -81.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €8,631 | +€8,631 | |
| Distributable reserves | 133 | - | €8,631 | +€8,631 | |
| Profit (loss) carried forward | 14 | €72,834 | - | -€72,834 | |
| Amounts payable | 17/49 | €26,912 | €67,556 | +€40,643 | +151% |
| Amounts payable within one year | 42/48 | €26,912 | €67,556 | +€40,643 | +151% |
| Trade debts | 44 | €904 | €781 | -€123 | -13.6% |
| Suppliers | 440/4 | €904 | €781 | -€123 | -13.6% |
| Taxes, remuneration and social security | 45 | €26,008 | €19,306 | -€6,702 | -25.8% |
| Taxes | 450/3 | €26,008 | €19,306 | -€6,702 | -25.8% |
| Other amounts payable | 47/48 | - | €47,468 | +€47,468 | |
| Remuneration, social security and pensions | 62 | €937 | - | -€937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €279 | €316 | +€37 | +13.4% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €73,202 | €49,895 | -€23,306 | -31.8% |
| Operating profit (loss) | 9901 | €71,923 | €49,579 | -€22,344 | -31.1% |
| Financial income | 75/76B | €498 | €138 | -€360 | -72.3% |
| Recurring financial income | 75 | €498 | €138 | -€360 | -72.3% |
| Financial charges | 65/66B | €459 | €313 | -€146 | -31.8% |
| Recurring financial charges | 65 | €459 | €313 | -€146 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €71,962 | €49,404 | -€22,558 | -31.3% |
| Income taxes | 67/77 | €15,544 | €8,772 | -€6,772 | -43.6% |
| Profit (loss) for the period | 9904 | €56,417 | €40,632 | -€15,786 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,417 | €40,632 | -€15,786 | -28.0% |
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 24 October 2026 via checked.be.