Kynis Consult: 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.
Kynis Consult
Largest movements
- Tangible fixed assets +€63,570
up €63,570 (+315.1%), from €20,175 to €83,745
of which Furniture and vehicles: +€56,687
- Cash +€42,909
up €42,909 (+39.7%), from €107,992 to €150,901
mainly Net result for the year (+€61,757) and Debts after one year (+€48,156)
- Profit (loss) carried forward +€61,757
up €61,757 (+97.5%), from €63,349 to €125,106
- Debts after one year +€48,156
new in 2025: €48,156
- Tax, wage and social debts -€7,617
down €7,617 (-20.4%), from €37,410 to €29,793
- Depreciation +€927
up €927 (+11.6%), from €7,998 to €8,925
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 | €130,227 | €236,005 | +€105,778 | +81.2% |
| Fixed assets | 21/28 | €20,175 | €83,745 | +€63,570 | +315.1% |
| Tangible fixed assets | 22/27 | €20,175 | €83,745 | +€63,570 | +315.1% |
| Plant, machinery and equipment | 23 | €2,332 | €9,216 | +€6,883 | +295.1% |
| Furniture and vehicles | 24 | €17,843 | €74,529 | +€56,687 | +317.7% |
| Current assets | 29/58 | €110,052 | €152,260 | +€42,208 | +38.4% |
| Amounts receivable within one year | 40/41 | €1,557 | - | -€1,557 | |
| Trade receivables | 40 | €1,557 | - | -€1,557 | |
| Cash at bank and in hand | 54/58 | €107,992 | €150,901 | +€42,909 | +39.7% |
| Deferred charges and accrued income | 490/1 | €504 | €1,359 | +€855 | +169.8% |
| Total equity and liabilities | 10/49 | €130,227 | €236,005 | +€105,778 | +81.2% |
| Equity | 10/15 | €79,349 | €141,106 | +€61,757 | +77.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,349 | €125,106 | +€61,757 | +97.5% |
| Amounts payable | 17/49 | €50,878 | €94,899 | +€44,021 | +86.5% |
| Amounts payable after more than one year | 17 | - | €48,156 | +€48,156 | |
| Financial debts | 170/4 | - | €48,156 | +€48,156 | |
| Amounts payable within one year | 42/48 | €50,297 | €45,587 | -€4,710 | -9.4% |
| Trade debts | 44 | €205 | €1,764 | +€1,559 | +759.2% |
| Suppliers | 440/4 | €205 | €1,764 | +€1,559 | +759.2% |
| Taxes, remuneration and social security | 45 | €37,410 | €29,793 | -€7,617 | -20.4% |
| Taxes | 450/3 | €37,410 | €29,793 | -€7,617 | -20.4% |
| Other amounts payable | 47/48 | €12,682 | €14,031 | +€1,348 | +10.6% |
| Accrued charges and deferred income | 492/3 | €581 | €1,156 | +€575 | +99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,998 | €8,925 | +€927 | +11.6% |
| Other operating charges | 640/8 | €113 | €505 | +€392 | +346.5% |
| Gross operating margin | 9900 | €88,650 | €88,763 | +€112 | +0.1% |
| Operating profit (loss) | 9901 | €80,539 | €79,332 | -€1,207 | -1.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €140 | €262 | +€122 | +86.8% |
| Recurring financial charges | 65 | €140 | €262 | +€122 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | €80,399 | €79,070 | -€1,329 | -1.7% |
| Income taxes | 67/77 | €17,068 | €17,313 | +€245 | +1.4% |
| Profit (loss) for the period | 9904 | €63,331 | €61,757 | -€1,574 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,331 | €61,757 | -€1,574 | -2.5% |
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 30 September 2026 via checked.be.