KING 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.
KING CONSULT
Largest movements
- Cash +€55,264
up €55,264 (+104.2%), from €53,041 to €108,305
mainly Net result for the year (+€60,759) and Tax, wage and social debts (+€17,344)
- Tangible fixed assets -€16,616
down €16,616 (-16.6%), from €99,862 to €83,245
- Receivables within one year +€10,887
up €10,887 (+60.2%), from €18,078 to €28,965
of which Other amounts receivable: +€11,285
- Profit (loss) carried forward +€60,759
up €60,759 (+92.3%), from €65,821 to €126,580
- Debts after one year -€30,868
down €30,868 (-74.5%), from €41,460 to €10,593
- Tax, wage and social debts +€17,344
up €17,344 (+52.2%), from €33,209 to €50,553
- Gross operating margin -€10,526
down €10,526 (-9.7%), from €108,971 to €98,445
- Depreciation -€3,684
down €3,684 (-18.1%), from €20,301 to €16,616
- Taxes -€2,326
down €2,326 (-11.7%), from €19,935 to €17,609
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 | €172,731 | €221,326 | +€48,595 | +28.1% |
| Fixed assets | 21/28 | €99,862 | €83,245 | -€16,616 | -16.6% |
| Tangible fixed assets | 22/27 | €99,862 | €83,245 | -€16,616 | -16.6% |
| Land and buildings | 22 | €65,466 | €61,927 | -€3,539 | -5.4% |
| Plant, machinery and equipment | 23 | €22,396 | €17,318 | -€5,078 | -22.7% |
| Furniture and vehicles | 24 | €12,000 | €4,000 | -€8,000 | -66.7% |
| Current assets | 29/58 | €72,869 | €138,081 | +€65,212 | +89.5% |
| Amounts receivable within one year | 40/41 | €18,078 | €28,965 | +€10,887 | +60.2% |
| Trade receivables | 40 | €18,064 | €17,666 | -€398 | -2.2% |
| Other amounts receivable | 41 | €14 | €11,299 | +€11,285 | +80032.1% |
| Cash at bank and in hand | 54/58 | €53,041 | €108,305 | +€55,264 | +104.2% |
| Deferred charges and accrued income | 490/1 | €1,750 | €811 | -€939 | -53.7% |
| Total equity and liabilities | 10/49 | €172,731 | €221,326 | +€48,595 | +28.1% |
| Equity | 10/15 | €67,821 | €128,580 | +€60,759 | +89.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,821 | €126,580 | +€60,759 | +92.3% |
| Amounts payable | 17/49 | €104,910 | €92,746 | -€12,164 | -11.6% |
| Amounts payable after more than one year | 17 | €41,460 | €10,593 | -€30,868 | -74.5% |
| Financial debts | 170/4 | €41,460 | €10,593 | -€30,868 | -74.5% |
| Amounts payable within one year | 42/48 | €63,449 | €82,153 | +€18,704 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €29,547 | €30,868 | +€1,320 | +4.5% |
| Trade debts | 44 | €243 | €733 | +€489 | +201.1% |
| Suppliers | 440/4 | €243 | €733 | +€489 | +201.1% |
| Taxes, remuneration and social security | 45 | €33,209 | €50,553 | +€17,344 | +52.2% |
| Taxes | 450/3 | €33,209 | €50,553 | +€17,344 | +52.2% |
| Other amounts payable | 47/48 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,301 | €16,616 | -€3,684 | -18.1% |
| Other operating charges | 640/8 | €311 | €1,084 | +€773 | +248.5% |
| Gross operating margin | 9900 | €108,971 | €98,445 | -€10,526 | -9.7% |
| Operating profit (loss) | 9901 | €88,359 | €80,745 | -€7,614 | -8.6% |
| Financial income | 75/76B | €3 | €190 | +€187 | +6241.1% |
| Recurring financial income | 75 | €3 | €190 | +€187 | +6241.1% |
| Financial charges | 65/66B | €2,606 | €2,567 | -€39 | -1.5% |
| Recurring financial charges | 65 | €2,606 | €2,567 | -€39 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €85,756 | €78,368 | -€7,388 | -8.6% |
| Income taxes | 67/77 | €19,935 | €17,609 | -€2,326 | -11.7% |
| Profit (loss) for the period | 9904 | €65,821 | €60,759 | -€5,062 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,821 | €60,759 | -€5,062 | -7.7% |
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 4 October 2026 via checked.be.