K&V CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€12,865
up €12,865 (+4.4%), from €292,435 to €305,301
of which Other amounts receivable: +€10,890
- Tax, wage and social debts -€19,468
down €19,468 (-58.0%), from €33,562 to €14,093
- Short-term financial debts +€17,460
up €17,460 (+294%), from €5,939 to €23,399
- Trade debts +€13,521
up €13,521 (+319%), from €4,235 to €17,755
- Debts after one year -€10,246
down €10,246 (-49.4%), from €20,752 to €10,506
- Reserves +€7,565
up €7,565 (+1.2%), from €613,910 to €621,475
of which Distributable reserves: +€7,565
- Financial income -€103,525
down €103,525 (-88.1%), from €117,469 to €13,944
of which Non-recurring financial income: -€105,267
- Gross operating margin -€45,289
down €45,289 (-82.7%), from €54,741 to €9,452
- Taxes -€21,964
down €21,964 (-76.8%), from €28,603 to €6,639
- Financial charges +€2,873
up €2,873 (+117%), from €2,463 to €5,336
- Other operating charges -€2,440
down €2,440 (-65.9%), from €3,702 to €1,262
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 | €703,305 | €711,675 | +€8,370 | +1.2% |
| Fixed assets | 21/28 | €205,097 | €204,846 | -€251 | -0.1% |
| Tangible fixed assets | 22/27 | €5,431 | €5,179 | -€251 | -4.6% |
| Furniture and vehicles | 24 | €5,431 | €5,179 | -€251 | -4.6% |
| Financial fixed assets | 28 | €199,667 | €199,667 | = | 0.0% |
| Current assets | 29/58 | €498,208 | €506,829 | +€8,621 | +1.7% |
| Amounts receivable after more than one year | 29 | €170,636 | €175,103 | +€4,468 | +2.6% |
| Other amounts receivable | 291 | €170,636 | €175,103 | +€4,468 | +2.6% |
| Amounts receivable within one year | 40/41 | €292,435 | €305,301 | +€12,865 | +4.4% |
| Trade receivables | 40 | €18,588 | €20,564 | +€1,975 | +10.6% |
| Other amounts receivable | 41 | €273,847 | €284,737 | +€10,890 | +4.0% |
| Current investments | 50/53 | €23,309 | €21,525 | -€1,784 | -7.7% |
| Cash at bank and in hand | 54/58 | €9,539 | €4,900 | -€4,639 | -48.6% |
| Deferred charges and accrued income | 490/1 | €2,288 | €0 | -€2,288 | -100% |
| Total equity and liabilities | 10/49 | €703,305 | €711,675 | +€8,370 | +1.2% |
| Equity | 10/15 | €620,110 | €627,675 | +€7,565 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €613,910 | €621,475 | +€7,565 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €612,050 | €619,615 | +€7,565 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €83,195 | €83,999 | +€804 | +1.0% |
| Amounts payable after more than one year | 17 | €20,752 | €10,506 | -€10,246 | -49.4% |
| Financial debts | 170/4 | €20,752 | €10,506 | -€10,246 | -49.4% |
| Amounts payable within one year | 42/48 | €53,729 | €65,494 | +€11,765 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €9,994 | €10,246 | +€253 | +2.5% |
| Financial debts | 43 | €5,939 | €23,399 | +€17,460 | +294% |
| Other loans | 439 | €5,939 | €23,399 | +€17,460 | +294% |
| Trade debts | 44 | €4,235 | €17,755 | +€13,521 | +319% |
| Suppliers | 440/4 | €4,235 | €17,755 | +€13,521 | +319% |
| Taxes, remuneration and social security | 45 | €33,562 | €14,093 | -€19,468 | -58.0% |
| Taxes | 450/3 | €33,562 | €14,093 | -€19,468 | -58.0% |
| Accrued charges and deferred income | 492/3 | €8,714 | €8,000 | -€714 | -8.2% |
| Non-recurring operating income | 76A | - | €769 | +€769 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,582 | €2,133 | -€449 | -17.4% |
| Other operating charges | 640/8 | €3,702 | €1,262 | -€2,440 | -65.9% |
| Non-recurring operating charges | 66A | - | €460 | +€460 | |
| Gross operating margin | 9900 | €54,741 | €9,452 | -€45,289 | -82.7% |
| Operating profit (loss) | 9901 | €48,457 | €5,597 | -€42,859 | -88.4% |
| Financial income | 75/76B | €117,469 | €13,944 | -€103,525 | -88.1% |
| Recurring financial income | 75 | €11,315 | €13,058 | +€1,742 | +15.4% |
| Non-recurring financial income | 76B | €106,153 | €886 | -€105,267 | -99.2% |
| Financial charges | 65/66B | €2,463 | €5,336 | +€2,873 | +117% |
| Recurring financial charges | 65 | €2,463 | €5,336 | +€2,873 | +117% |
| Profit (loss) for the period before taxes | 9903 | €163,462 | €14,205 | -€149,258 | -91.3% |
| Income taxes | 67/77 | €28,603 | €6,639 | -€21,964 | -76.8% |
| Profit (loss) for the period | 9904 | €134,860 | €7,565 | -€127,294 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €134,860 | €7,565 | -€127,294 | -94.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.