KDR HR Consulting: 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.
KDR HR Consulting
Largest movements
- Current investments -€106,000
down €106,000 (-75.7%), from €140,000 to €34,000
- Cash +€34,422
up €34,422 (+56.9%), from €60,538 to €94,960
mainly Current investments (+€106,000) and Net result for the year (+€83,758)
- Tangible fixed assets +€3,633
up €3,633 (+171%), from €2,125 to €5,758
- Reserves -€67,242
down €67,242 (-32.0%), from €209,886 to €142,644
- Gross operating margin -€4,307
down €4,307 (-3.9%), from €109,243 to €104,935
- Financial income +€1,546
up €1,546 (+97.3%), from €1,589 to €3,136
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 | €228,076 | €159,671 | -€68,405 | -30.0% |
| Fixed assets | 21/28 | €2,125 | €5,758 | +€3,633 | +171% |
| Tangible fixed assets | 22/27 | €2,125 | €5,758 | +€3,633 | +171% |
| Furniture and vehicles | 24 | €2,125 | €5,758 | +€3,633 | +171% |
| Current assets | 29/58 | €225,951 | €153,913 | -€72,038 | -31.9% |
| Amounts receivable within one year | 40/41 | €23,709 | €22,915 | -€794 | -3.3% |
| Trade receivables | 40 | €23,051 | €22,481 | -€570 | -2.5% |
| Other amounts receivable | 41 | €658 | €434 | -€224 | -34.1% |
| Current investments | 50/53 | €140,000 | €34,000 | -€106,000 | -75.7% |
| Cash at bank and in hand | 54/58 | €60,538 | €94,960 | +€34,422 | +56.9% |
| Deferred charges and accrued income | 490/1 | €1,704 | €2,038 | +€334 | +19.6% |
| Total equity and liabilities | 10/49 | €228,076 | €159,671 | -€68,405 | -30.0% |
| Equity | 10/15 | €214,886 | €147,644 | -€67,242 | -31.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €209,886 | €142,644 | -€67,242 | -32.0% |
| Distributable reserves | 133 | €209,886 | €142,644 | -€67,242 | -32.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,190 | €12,026 | -€1,163 | -8.8% |
| Amounts payable within one year | 42/48 | €13,190 | €12,026 | -€1,163 | -8.8% |
| Trade debts | 44 | €678 | €837 | +€160 | +23.6% |
| Suppliers | 440/4 | €678 | €837 | +€160 | +23.6% |
| Taxes, remuneration and social security | 45 | €12,512 | €11,008 | -€1,504 | -12.0% |
| Taxes | 450/3 | €10,419 | €8,301 | -€2,117 | -20.3% |
| Remuneration and social security | 454/9 | €2,093 | €2,706 | +€613 | +29.3% |
| Other amounts payable | 47/48 | - | €182 | +€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,214 | €1,550 | +€337 | +27.8% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | €109,243 | €104,935 | -€4,307 | -3.9% |
| Operating profit (loss) | 9901 | €108,029 | €102,985 | -€5,044 | -4.7% |
| Financial income | 75/76B | €1,589 | €3,136 | +€1,546 | +97.3% |
| Recurring financial income | 75 | €1,589 | €3,136 | +€1,546 | +97.3% |
| Financial charges | 65/66B | €118 | €39 | -€78 | -66.5% |
| Recurring financial charges | 65 | €118 | €39 | -€78 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €109,501 | €106,081 | -€3,420 | -3.1% |
| Income taxes | 67/77 | €23,041 | €22,323 | -€718 | -3.1% |
| Profit (loss) for the period | 9904 | €86,459 | €83,758 | -€2,701 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,459 | €83,758 | -€2,701 | -3.1% |
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 29 October 2026 via checked.be.