KYC 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.
KYC CONSULTING
Largest movements
- Tangible fixed assets -€20,809
down €20,809 (-19.5%), from €106,979 to €86,169
of which Furniture and vehicles: -€15,084
- Receivables within one year +€4,136
up €4,136 (+8.4%), from €49,061 to €53,198
of which Trade receivables: +€3,904
- Current portion of long-term debt -€18,087
down €18,087 (-67.9%), from €26,647 to €8,560
- Other debts +€15,510
up €15,510 (+101%), from €15,403 to €30,914
- Profit (loss) carried forward -€12,041
down €12,041 (-23.8%), from -€50,661 to -€62,702
- Trade debts +€11,885
up €11,885 (+1,082%), from €1,099 to €12,983
- Debts after one year -€8,560
down €8,560 (-24.5%), from €34,894 to €26,334
- Gross operating margin +€42,441
up €42,441, from -€1,117 to €41,323
- Depreciation +€2,791
up €2,791 (+15.5%), from €18,018 to €20,809
- Staff costs +€1,051
up €1,051 (+4.1%), from €25,321 to €26,371
- Financial income -€856
down €856 (-86.7%), from €988 to €131
- Other operating charges -€634
down €634 (-18.9%), from €3,362 to €2,728
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 | €165,806 | €151,166 | -€14,640 | -8.8% |
| Fixed assets | 21/28 | €112,072 | €91,262 | -€20,809 | -18.6% |
| Tangible fixed assets | 22/27 | €106,979 | €86,169 | -€20,809 | -19.5% |
| Plant, machinery and equipment | 23 | €6,626 | €5,867 | -€758 | -11.4% |
| Furniture and vehicles | 24 | €60,567 | €45,483 | -€15,084 | -24.9% |
| Other tangible fixed assets | 26 | €39,786 | €34,819 | -€4,966 | -12.5% |
| Financial fixed assets | 28 | €5,093 | €5,093 | = | 0.0% |
| Current assets | 29/58 | €53,735 | €59,904 | +€6,169 | +11.5% |
| Amounts receivable within one year | 40/41 | €49,061 | €53,198 | +€4,136 | +8.4% |
| Trade receivables | 40 | - | €3,904 | +€3,904 | |
| Other amounts receivable | 41 | €49,061 | €49,293 | +€232 | +0.5% |
| Cash at bank and in hand | 54/58 | €4,209 | €5,500 | +€1,291 | +30.7% |
| Deferred charges and accrued income | 490/1 | €465 | €1,206 | +€741 | +159% |
| Total equity and liabilities | 10/49 | €165,806 | €151,166 | -€14,640 | -8.8% |
| Equity | 10/15 | €77,939 | €65,897 | -€12,041 | -15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,999 | €109,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €108,139 | €108,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,661 | -€62,702 | -€12,041 | -23.8% |
| Amounts payable | 17/49 | €87,868 | €85,269 | -€2,599 | -3.0% |
| Amounts payable after more than one year | 17 | €34,894 | €26,334 | -€8,560 | -24.5% |
| Financial debts | 170/4 | €34,894 | €26,334 | -€8,560 | -24.5% |
| Amounts payable within one year | 42/48 | €52,974 | €58,935 | +€5,961 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €26,647 | €8,560 | -€18,087 | -67.9% |
| Trade debts | 44 | €1,099 | €12,983 | +€11,885 | +1,082% |
| Suppliers | 440/4 | €1,099 | €12,983 | +€11,885 | +1,082% |
| Taxes, remuneration and social security | 45 | €9,825 | €6,478 | -€3,347 | -34.1% |
| Taxes | 450/3 | €5,080 | €689 | -€4,391 | -86.4% |
| Remuneration and social security | 454/9 | €4,745 | €5,789 | +€1,044 | +22.0% |
| Other amounts payable | 47/48 | €15,403 | €30,914 | +€15,510 | +101% |
| Remuneration, social security and pensions | 62 | €25,321 | €26,371 | +€1,051 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,018 | €20,809 | +€2,791 | +15.5% |
| Other operating charges | 640/8 | €3,362 | €2,728 | -€634 | -18.9% |
| Gross operating margin | 9900 | -€1,117 | €41,323 | +€42,441 | |
| Operating profit (loss) | 9901 | -€47,818 | -€8,585 | +€39,233 | +82.0% |
| Financial income | 75/76B | €988 | €131 | -€856 | -86.7% |
| Recurring financial income | 75 | €988 | €131 | -€856 | -86.7% |
| Financial charges | 65/66B | €3,336 | €3,143 | -€192 | -5.8% |
| Recurring financial charges | 65 | €3,336 | €3,143 | -€192 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,166 | -€11,597 | +€38,569 | +76.9% |
| Income taxes | 67/77 | €495 | €444 | -€50 | -10.2% |
| Profit (loss) for the period | 9904 | -€50,661 | -€12,041 | +€38,619 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,661 | -€12,041 | +€38,619 | +76.2% |
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 14 October 2026 via checked.be.