KUS 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.
KUS CONSULTING
Largest movements
- Cash -€42,688
down €42,688 (-45.7%), from €93,361 to €50,673
mainly Net result for the year (-€38,822) and Current portion of long-term debt (-€10,191)
- Tangible fixed assets -€17,421
down €17,421 (-97.6%), from €17,855 to €434
- Current investments +€3,995
up €3,995 (+6.3%), from €63,680 to €67,675
- Receivables within one year +€2,845
up €2,845 (+12.9%), from €22,100 to €24,946
of which Trade receivables: +€2,610
- Profit (loss) carried forward -€38,822
down €38,822 (-1,150%), from -€3,377 to -€42,200
- Current portion of long-term debt -€10,191
down €10,191 (-100%), from €10,191 to €0
- Accrued charges and deferred income -€3,796
down €3,796 (-61.7%), from €6,148 to €2,353
- Gross operating margin -€36,122
down €36,122, from €16,202 to -€19,920
- Financial income +€2,170
up €2,170 (+956%), from €227 to €2,397
- Depreciation -€1,273
down €1,273 (-6.8%), from €18,701 to €17,428
- Other operating charges +€1,180
up €1,180 (+127%), from €926 to €2,106
- Financial charges +€884
up €884 (+19,591%), from €5 to €888
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 | €200,028 | €144,878 | -€55,150 | -27.6% |
| Fixed assets | 21/28 | €17,855 | €434 | -€17,421 | -97.6% |
| Tangible fixed assets | 22/27 | €17,855 | €434 | -€17,421 | -97.6% |
| Furniture and vehicles | 24 | €17,855 | €434 | -€17,421 | -97.6% |
| Current assets | 29/58 | €182,173 | €144,444 | -€37,729 | -20.7% |
| Amounts receivable within one year | 40/41 | €22,100 | €24,946 | +€2,845 | +12.9% |
| Trade receivables | 40 | €9,598 | €12,208 | +€2,610 | +27.2% |
| Other amounts receivable | 41 | €12,502 | €12,738 | +€236 | +1.9% |
| Current investments | 50/53 | €63,680 | €67,675 | +€3,995 | +6.3% |
| Cash at bank and in hand | 54/58 | €93,361 | €50,673 | -€42,688 | -45.7% |
| Deferred charges and accrued income | 490/1 | €3,033 | €1,151 | -€1,882 | -62.0% |
| Total equity and liabilities | 10/49 | €200,028 | €144,878 | -€55,150 | -27.6% |
| Equity | 10/15 | €151,564 | €112,742 | -€38,822 | -25.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €153,942 | €153,942 | = | 0.0% |
| Distributable reserves | 133 | €153,942 | €153,942 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,377 | -€42,200 | -€38,822 | -1,150% |
| Amounts payable | 17/49 | €48,464 | €32,136 | -€16,328 | -33.7% |
| Amounts payable within one year | 42/48 | €42,316 | €29,784 | -€12,532 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €10,191 | €0 | -€10,191 | -100% |
| Trade debts | 44 | €9,948 | €7,948 | -€2,000 | -20.1% |
| Suppliers | 440/4 | €9,948 | €7,948 | -€2,000 | -20.1% |
| Taxes, remuneration and social security | 45 | - | €249 | +€249 | |
| Taxes | 450/3 | - | €249 | +€249 | |
| Other amounts payable | 47/48 | €22,177 | €21,587 | -€591 | -2.7% |
| Accrued charges and deferred income | 492/3 | €6,148 | €2,353 | -€3,796 | -61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,701 | €17,428 | -€1,273 | -6.8% |
| Other operating charges | 640/8 | €926 | €2,106 | +€1,180 | +127% |
| Gross operating margin | 9900 | €16,202 | -€19,920 | -€36,122 | |
| Operating profit (loss) | 9901 | -€3,424 | -€39,453 | -€36,029 | -1,052% |
| Financial income | 75/76B | €227 | €2,397 | +€2,170 | +956% |
| Recurring financial income | 75 | €227 | €2,397 | +€2,170 | +956% |
| Financial charges | 65/66B | €5 | €888 | +€884 | +19,591% |
| Recurring financial charges | 65 | €5 | €888 | +€884 | +19,591% |
| Profit (loss) for the period before taxes | 9903 | -€3,202 | -€37,945 | -€34,743 | -1,085% |
| Income taxes | 67/77 | €175 | €878 | +€702 | +400% |
| Profit (loss) for the period | 9904 | -€3,377 | -€38,822 | -€35,445 | -1,050% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,377 | -€38,822 | -€35,445 | -1,050% |
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.