KYR CONSULT: 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.
KYR CONSULT
Largest movements
- Receivables within one year +€274,097
up €274,097 (+36.6%), from €748,572 to €1.0m
of which Trade receivables: +€248,435
- Cash +€117,431
up €117,431 (+448%), from €26,214 to €143,645
mainly Net result for the year (+€273,993) and Current portion of long-term debt (+€70,000)
- Reserves +€273,993
up €273,993 (+45.2%), from €606,766 to €880,759
of which Distributable reserves: +€273,993
- Current portion of long-term debt +€70,000
up €70,000 (+187%), from €37,500 to €107,500
- Trade debts +€58,543
up €58,543 (+108%), from €54,159 to €112,702
- Gross operating margin +€164,302
up €164,302 (+70.2%), from €234,138 to €398,440
- Taxes +€52,097
up €52,097 (+74.8%), from €69,643 to €121,740
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 | €775,317 | €1,166,846 | +€391,529 | +50.5% |
| Fixed assets | 21/28 | €93 | €93 | = | 0.0% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €775,224 | €1,166,753 | +€391,529 | +50.5% |
| Amounts receivable within one year | 40/41 | €748,572 | €1,022,669 | +€274,097 | +36.6% |
| Trade receivables | 40 | €748,537 | €996,972 | +€248,435 | +33.2% |
| Other amounts receivable | 41 | €35 | €25,697 | +€25,662 | +73,320% |
| Cash at bank and in hand | 54/58 | €26,214 | €143,645 | +€117,431 | +448% |
| Deferred charges and accrued income | 490/1 | €438 | €439 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €775,317 | €1,166,846 | +€391,529 | +50.5% |
| Equity | 10/15 | €625,366 | €899,359 | +€273,993 | +43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €606,766 | €880,759 | +€273,993 | +45.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €604,906 | €878,899 | +€273,993 | +45.3% |
| Amounts payable | 17/49 | €149,951 | €267,487 | +€117,536 | +78.4% |
| Amounts payable within one year | 42/48 | €149,951 | €267,487 | +€117,536 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €37,500 | €107,500 | +€70,000 | +187% |
| Trade debts | 44 | €54,159 | €112,702 | +€58,543 | +108% |
| Suppliers | 440/4 | €54,159 | €112,702 | +€58,543 | +108% |
| Taxes, remuneration and social security | 45 | €50,443 | €39,711 | -€10,732 | -21.3% |
| Taxes | 450/3 | €45,491 | €39,711 | -€5,780 | -12.7% |
| Remuneration and social security | 454/9 | €4,952 | - | -€4,952 | |
| Other amounts payable | 47/48 | €7,849 | €7,574 | -€275 | -3.5% |
| Other operating charges | 640/8 | €525 | €532 | +€7 | +1.3% |
| Gross operating margin | 9900 | €234,138 | €398,440 | +€164,302 | +70.2% |
| Operating profit (loss) | 9901 | €233,613 | €397,908 | +€164,295 | +70.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,442 | €2,177 | -€265 | -10.9% |
| Recurring financial charges | 65 | €2,442 | €2,177 | -€265 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €231,171 | €395,733 | +€164,562 | +71.2% |
| Income taxes | 67/77 | €69,643 | €121,740 | +€52,097 | +74.8% |
| Profit (loss) for the period | 9904 | €161,528 | €273,993 | +€112,465 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €161,528 | €273,993 | +€112,465 | +69.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.