KY consulting: what changed
Two fiscal 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.
KY consulting
Largest movements
- Receivables within one year +€20,963
up €20,963, from €0 to €20,963
of which Trade receivables: +€20,963
- Cash -€15,423
no longer reported in 2025 (was €15,423)
mainly Receivables within one year (-€20,963) and Debts after one year (-€8,893)
- Tangible fixed assets -€10,111
down €10,111 (-24.2%), from €41,793 to €31,681
- Financial fixed assets -€2,225
down €2,225 (-100.0%), from €2,225 to €0
- Debts after one year -€8,893
down €8,893 (-27.4%), from €32,467 to €23,574
- Tax, wage and social debts -€5,795
down €5,795 (-55.9%), from €10,359 to €4,564
of which Taxes: -€5,795
- Other debts +€5,452
up €5,452 (+960.1%), from €568 to €6,020
- Trade debts +€3,760
up €3,760 (+184.6%), from €2,037 to €5,797
- Profit (loss) carried forward -€2,649
down €2,649 (-74.0%), from €3,582 to €933
- Gross operating margin +€6,464
up €6,464 (+189.1%), from €3,418 to €9,881
- Depreciation +€2,036
up €2,036 (+25.2%), from €8,075 to €10,111
- Financial charges +€705
up €705 (+41.1%), from €1,714 to €2,419
- Other operating charges -€248
no longer reported in 2025 (was €248)
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.
Cash bridge derived
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 | €59,441 | €52,645 | -€6,796 | -11.4% |
| Fixed assets | 21/28 | €44,018 | €31,681 | -€12,336 | -28.0% |
| Tangible fixed assets | 22/27 | €41,793 | €31,681 | -€10,111 | -24.2% |
| Furniture and vehicles | 24 | €41,793 | €31,681 | -€10,111 | -24.2% |
| Financial fixed assets | 28 | €2,225 | €0 | -€2,225 | -100.0% |
| Current assets | 29/58 | €15,423 | €20,963 | +€5,540 | +35.9% |
| Amounts receivable within one year | 40/41 | €0 | €20,963 | +€20,963 | |
| Trade receivables | 40 | €0 | €20,963 | +€20,963 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €15,423 | - | -€15,423 | |
| Total equity and liabilities | 10/49 | €59,441 | €52,645 | -€6,796 | -11.4% |
| Equity | 10/15 | €5,582 | €2,933 | -€2,649 | -47.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,582 | €933 | -€2,649 | -74.0% |
| Amounts payable | 17/49 | €53,859 | €49,712 | -€4,147 | -7.7% |
| Amounts payable after more than one year | 17 | €32,467 | €23,574 | -€8,893 | -27.4% |
| Financial debts | 170/4 | €32,467 | €23,574 | -€8,893 | -27.4% |
| Amounts payable within one year | 42/48 | €21,392 | €26,138 | +€4,746 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €8,428 | €8,893 | +€466 | +5.5% |
| Financial debts | 43 | - | €864 | +€864 | |
| Credit institutions | 430/8 | - | €864 | +€864 | |
| Trade debts | 44 | €2,037 | €5,797 | +€3,760 | +184.6% |
| Suppliers | 440/4 | €2,037 | €5,797 | +€3,760 | +184.6% |
| Taxes, remuneration and social security | 45 | €10,359 | €4,564 | -€5,795 | -55.9% |
| Taxes | 450/3 | €10,359 | €4,564 | -€5,795 | -55.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €568 | €6,020 | +€5,452 | +960.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,075 | €10,111 | +€2,036 | +25.2% |
| Other operating charges | 640/8 | €248 | - | -€248 | |
| Gross operating margin | 9900 | €3,418 | €9,881 | +€6,464 | +189.1% |
| Operating profit (loss) | 9901 | -€4,905 | -€230 | +€4,675 | +95.3% |
| Financial charges | 65/66B | €1,714 | €2,419 | +€705 | +41.1% |
| Recurring financial charges | 65 | €1,714 | €2,419 | +€705 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,619 | -€2,649 | +€3,970 | +60.0% |
| Income taxes | 67/77 | €96 | - | -€96 | |
| Profit (loss) for the period | 9904 | -€6,714 | -€2,649 | +€4,065 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,714 | -€2,649 | +€4,065 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.