KDV KONSULT: 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.
KDV KONSULT
Largest movements
- Cash +€26,063
up €26,063 (+27.5%), from €94,839 to €120,903
mainly Other debts (+€74,159) and Net result for the year (+€67,599)
- Tangible fixed assets -€3,136
down €3,136 (-12.9%), from €24,407 to €21,271
of which Land and buildings: -€1,910
- Deferred charges and accrued income +€2,601
up €2,601 (+34.2%), from €7,604 to €10,205
- Other debts +€74,159
up €74,159 (+116.3%), from €63,746 to €137,905
- Reserves -€53,663
down €53,663 (-100.0%), from €53,663 to €0
- Tax, wage and social debts +€2,943
up €2,943 (+145.0%), from €2,030 to €4,973
of which Taxes: +€2,943
- Accrued charges and deferred income +€1,689
up €1,689 (+90.8%), from €1,861 to €3,550
- Gross operating margin +€19,010
up €19,010 (+24.2%), from €78,662 to €97,672
- Taxes +€4,143
up €4,143 (+22.0%), from €18,799 to €22,943
- Financial charges +€1,710
up €1,710 (+96.7%), from €1,768 to €3,478
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 | €127,551 | €152,378 | +€24,827 | +19.5% |
| Fixed assets | 21/28 | €24,407 | €21,271 | -€3,136 | -12.9% |
| Tangible fixed assets | 22/27 | €24,407 | €21,271 | -€3,136 | -12.9% |
| Land and buildings | 22 | €20,710 | €18,801 | -€1,910 | -9.2% |
| Plant, machinery and equipment | 23 | €766 | €399 | -€367 | -47.9% |
| Furniture and vehicles | 24 | €2,931 | €2,071 | -€860 | -29.3% |
| Current assets | 29/58 | €103,144 | €131,107 | +€27,964 | +27.1% |
| Amounts receivable within one year | 40/41 | €701 | €0 | -€701 | -100.0% |
| Other amounts receivable | 41 | €701 | €0 | -€701 | -100.0% |
| Cash at bank and in hand | 54/58 | €94,839 | €120,903 | +€26,063 | +27.5% |
| Deferred charges and accrued income | 490/1 | €7,604 | €10,205 | +€2,601 | +34.2% |
| Total equity and liabilities | 10/49 | €127,551 | €152,378 | +€24,827 | +19.5% |
| Equity | 10/15 | €58,663 | €5,000 | -€53,663 | -91.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,663 | €0 | -€53,663 | -100.0% |
| Distributable reserves | 133 | €53,663 | €0 | -€53,663 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,887 | €147,378 | +€78,491 | +113.9% |
| Amounts payable within one year | 42/48 | €67,026 | €143,828 | +€76,802 | +114.6% |
| Trade debts | 44 | €1,250 | €950 | -€300 | -24.0% |
| Suppliers | 440/4 | €1,250 | €950 | -€300 | -24.0% |
| Taxes, remuneration and social security | 45 | €2,030 | €4,973 | +€2,943 | +145.0% |
| Taxes | 450/3 | €480 | €3,423 | +€2,943 | +613.0% |
| Remuneration and social security | 454/9 | €1,550 | €1,550 | = | 0.0% |
| Other amounts payable | 47/48 | €63,746 | €137,905 | +€74,159 | +116.3% |
| Accrued charges and deferred income | 492/3 | €1,861 | €3,550 | +€1,689 | +90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,862 | €3,136 | -€726 | -18.8% |
| Other operating charges | 640/8 | €569 | €520 | -€49 | -8.7% |
| Gross operating margin | 9900 | €78,662 | €97,672 | +€19,010 | +24.2% |
| Operating profit (loss) | 9901 | €74,231 | €94,016 | +€19,786 | +26.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €1,768 | €3,478 | +€1,710 | +96.7% |
| Recurring financial charges | 65 | €1,768 | €3,478 | +€1,710 | +96.7% |
| Profit (loss) for the period before taxes | 9903 | €72,463 | €90,542 | +€18,079 | +24.9% |
| Income taxes | 67/77 | €18,799 | €22,943 | +€4,143 | +22.0% |
| Profit (loss) for the period | 9904 | €53,663 | €67,599 | +€13,936 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,663 | €67,599 | +€13,936 | +26.0% |
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 10 October 2026 via checked.be.