K.V. 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.
K.V. CONSULT
Largest movements
- Cash -€2,820
down €2,820 (-99.7%), from €2,828 to €8
mainly Other debts (-€3,659) and Trade debts (-€1,656)
- Receivables within one year +€1,179
up €1,179 (+3.1%), from €38,018 to €39,197
- Tangible fixed assets -€849
down €849 (-3.9%), from €21,821 to €20,972
of which Furniture and vehicles: -€11,599
- Other debts -€3,659
down €3,659 (-59.7%), from €6,127 to €2,468
- Profit (loss) carried forward +€2,643
up €2,643 (+7.8%), from €33,890 to €36,533
- Trade debts -€1,656
down €1,656 (-93.0%), from €1,781 to €125
- Gross operating margin +€18,997
up €18,997, from -€14,479 to €4,518
- Other operating charges +€431
up €431 (+77.2%), from €558 to €990
- Financial income +€370
up €370 (+1,849,950%), from €0 to €370
- Taxes -€313
down €313, from €265 to -€48
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 | €62,795 | €60,176 | -€2,619 | -4.2% |
| Fixed assets | 21/28 | €21,821 | €20,972 | -€849 | -3.9% |
| Tangible fixed assets | 22/27 | €21,821 | €20,972 | -€849 | -3.9% |
| Plant, machinery and equipment | 23 | €9,629 | €20,379 | +€10,750 | +112% |
| Furniture and vehicles | 24 | €12,192 | €593 | -€11,599 | -95.1% |
| Current assets | 29/58 | €40,974 | €39,204 | -€1,769 | -4.3% |
| Amounts receivable within one year | 40/41 | €38,018 | €39,197 | +€1,179 | +3.1% |
| Other amounts receivable | 41 | €38,018 | €39,197 | +€1,179 | +3.1% |
| Cash at bank and in hand | 54/58 | €2,828 | €8 | -€2,820 | -99.7% |
| Deferred charges and accrued income | 490/1 | €128 | €0 | -€128 | -100% |
| Total equity and liabilities | 10/49 | €62,795 | €60,176 | -€2,619 | -4.2% |
| Equity | 10/15 | €54,350 | €56,993 | +€2,643 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,890 | €36,533 | +€2,643 | +7.8% |
| Amounts payable | 17/49 | €8,444 | €3,183 | -€5,261 | -62.3% |
| Amounts payable within one year | 42/48 | €8,444 | €3,183 | -€5,261 | -62.3% |
| Trade debts | 44 | €1,781 | €125 | -€1,656 | -93.0% |
| Suppliers | 440/4 | €1,781 | €125 | -€1,656 | -93.0% |
| Taxes, remuneration and social security | 45 | €537 | €590 | +€53 | +9.9% |
| Taxes | 450/3 | €537 | €590 | +€53 | +9.9% |
| Other amounts payable | 47/48 | €6,127 | €2,468 | -€3,659 | -59.7% |
| Non-recurring operating income | 76A | - | €6,662 | +€6,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €849 | -€10 | -1.2% |
| Other operating charges | 640/8 | €558 | €990 | +€431 | +77.2% |
| Gross operating margin | 9900 | -€14,479 | €4,518 | +€18,997 | |
| Operating profit (loss) | 9901 | -€15,897 | €2,679 | +€18,576 | |
| Financial income | 75/76B | €0 | €370 | +€370 | +1,849,950% |
| Recurring financial income | 75 | €0 | €370 | +€370 | +1,849,950% |
| Financial charges | 65/66B | €564 | €454 | -€109 | -19.4% |
| Recurring financial charges | 65 | €564 | €454 | -€109 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,461 | €2,595 | +€19,056 | |
| Income taxes | 67/77 | €265 | -€48 | -€313 | |
| Profit (loss) for the period | 9904 | -€16,725 | €2,643 | +€19,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,725 | €2,643 | +€19,368 |
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 18 October 2026 via checked.be.