KDP Management & 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.
KDP Management & Consult
Largest movements
- Cash +€43,583
up €43,583 (+72.6%), from €60,000 to €103,583
mainly Net result for the year (+€40,097) and Depreciation (+€2,407)
- Tangible fixed assets -€3,365
down €3,365 (-23.1%), from €14,556 to €11,191
of which Furniture and vehicles: -€10,346
- Receivables within one year +€2,661
up €2,661 (+17.0%), from €15,631 to €18,291
of which Trade receivables: +€1,829
- Reserves +€39,264
up €39,264 (+51.1%), from €76,906 to €116,171
of which Distributable reserves: +€39,264
- Trade debts +€1,762
up €1,762 (+65.1%), from €2,706 to €4,469
- Tax, wage and social debts +€1,547
up €1,547 (+18.2%), from €8,495 to €10,042
- Depreciation -€4,672
down €4,672 (-66.0%), from €7,079 to €2,407
- Taxes -€2,376
down €2,376 (-14.5%), from €16,397 to €14,021
- Gross operating margin -€2,294
down €2,294 (-3.7%), from €61,432 to €59,137
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 | €92,348 | €134,878 | +€42,530 | +46.1% |
| Fixed assets | 21/28 | €14,556 | €11,191 | -€3,365 | -23.1% |
| Tangible fixed assets | 22/27 | €14,556 | €11,191 | -€3,365 | -23.1% |
| Plant, machinery and equipment | 23 | €4,018 | €10,999 | +€6,981 | +174% |
| Furniture and vehicles | 24 | €10,539 | €193 | -€10,346 | -98.2% |
| Current assets | 29/58 | €77,791 | €123,687 | +€45,895 | +59.0% |
| Amounts receivable within one year | 40/41 | €15,631 | €18,291 | +€2,661 | +17.0% |
| Trade receivables | 40 | €15,479 | €17,307 | +€1,829 | +11.8% |
| Other amounts receivable | 41 | €152 | €984 | +€832 | +547% |
| Cash at bank and in hand | 54/58 | €60,000 | €103,583 | +€43,583 | +72.6% |
| Deferred charges and accrued income | 490/1 | €2,161 | €1,812 | -€349 | -16.1% |
| Total equity and liabilities | 10/49 | €92,348 | €134,878 | +€42,530 | +46.1% |
| Equity | 10/15 | €76,906 | €116,171 | +€39,264 | +51.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €76,906 | €116,171 | +€39,264 | +51.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €76,906 | €116,171 | +€39,264 | +51.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,441 | €18,707 | +€3,266 | +21.1% |
| Amounts payable within one year | 42/48 | €15,441 | €18,707 | +€3,266 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €3,381 | €3,363 | -€18 | -0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,706 | €4,469 | +€1,762 | +65.1% |
| Suppliers | 440/4 | €2,706 | €4,469 | +€1,762 | +65.1% |
| Taxes, remuneration and social security | 45 | €8,495 | €10,042 | +€1,547 | +18.2% |
| Taxes | 450/3 | €8,495 | €10,042 | +€1,547 | +18.2% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,079 | €2,407 | -€4,672 | -66.0% |
| Other operating charges | 640/8 | €1,829 | €2,315 | +€486 | +26.6% |
| Gross operating margin | 9900 | €61,432 | €59,137 | -€2,294 | -3.7% |
| Operating profit (loss) | 9901 | €52,523 | €54,416 | +€1,892 | +3.6% |
| Financial income | 75/76B | €25 | €10 | -€15 | -59.6% |
| Recurring financial income | 75 | €25 | €10 | -€15 | -59.6% |
| Financial charges | 65/66B | €472 | €308 | -€165 | -34.9% |
| Recurring financial charges | 65 | €472 | €308 | -€165 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €52,076 | €54,118 | +€2,042 | +3.9% |
| Income taxes | 67/77 | €16,397 | €14,021 | -€2,376 | -14.5% |
| Profit (loss) for the period | 9904 | €35,679 | €40,097 | +€4,419 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,679 | €40,097 | +€4,419 | +12.4% |
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 25 October 2026 via checked.be.