Kever 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.
Kever Consulting
Largest movements
- Receivables within one year -€43,876
down €43,876 (-84.2%), from €52,126 to €8,250
of which Other amounts receivable: -€36,911
- Cash +€17,384
up €17,384 (+538%), from €3,234 to €20,618
mainly Receivables within one year (+€43,876) and Other debts (+€25,665)
- Tangible fixed assets -€10,006
down €10,006 (-43.8%), from €22,821 to €12,815
of which Furniture and vehicles: -€7,721
- Reserves -€68,177
down €68,177 (-90.9%), from €75,008 to €6,831
of which Distributable reserves: -€68,177
- Other debts +€25,665
new in 2025: €25,665
- Tax, wage and social debts +€9,990
up €9,990 (+266%), from €3,749 to €13,739
- Debts after one year -€2,408
no longer reported in 2025 (was €2,408)
- Current portion of long-term debt -€1,674
down €1,674 (-41.0%), from €4,082 to €2,408
- Gross operating margin +€4,359
up €4,359 (+28.5%), from €15,273 to €19,632
- Financial income -€1,276
down €1,276 (-35.3%), from €3,618 to €2,342
- Taxes +€618
up €618 (+31.8%), from €1,942 to €2,560
- Depreciation -€458
down €458 (-3.5%), from €13,068 to €12,610
- Financial charges -€329
down €329 (-25.2%), from €1,308 to €979
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 | €87,642 | €51,065 | -€36,577 | -41.7% |
| Formation expenses | 20 | €237 | - | -€237 | |
| Fixed assets | 21/28 | €23,571 | €13,440 | -€10,131 | -43.0% |
| Intangible fixed assets | 21 | €750 | €625 | -€125 | -16.7% |
| Tangible fixed assets | 22/27 | €22,821 | €12,815 | -€10,006 | -43.8% |
| Plant, machinery and equipment | 23 | €13,974 | €11,689 | -€2,285 | -16.4% |
| Furniture and vehicles | 24 | €8,847 | €1,126 | -€7,721 | -87.3% |
| Current assets | 29/58 | €63,834 | €37,625 | -€26,209 | -41.1% |
| Amounts receivable after more than one year | 29 | €7,000 | €7,000 | = | 0.0% |
| Other amounts receivable | 291 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,126 | €8,250 | -€43,876 | -84.2% |
| Trade receivables | 40 | €15,133 | €8,168 | -€6,965 | -46.0% |
| Other amounts receivable | 41 | €36,993 | €82 | -€36,911 | -99.8% |
| Cash at bank and in hand | 54/58 | €3,234 | €20,618 | +€17,384 | +538% |
| Deferred charges and accrued income | 490/1 | €1,474 | €1,757 | +€283 | +19.2% |
| Total equity and liabilities | 10/49 | €87,642 | €51,065 | -€36,577 | -41.7% |
| Equity | 10/15 | €76,008 | €7,831 | -€68,177 | -89.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,008 | €6,831 | -€68,177 | -90.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €74,908 | €6,731 | -€68,177 | -91.0% |
| Amounts payable | 17/49 | €11,634 | €43,234 | +€31,600 | +272% |
| Amounts payable after more than one year | 17 | €2,408 | - | -€2,408 | |
| Financial debts | 170/4 | €2,408 | - | -€2,408 | |
| Amounts payable within one year | 42/48 | €9,226 | €43,234 | +€34,008 | +369% |
| Current portion of amounts payable after more than one year | 42 | €4,082 | €2,408 | -€1,674 | -41.0% |
| Trade debts | 44 | €1,395 | €1,422 | +€27 | +1.9% |
| Suppliers | 440/4 | €1,395 | €1,422 | +€27 | +1.9% |
| Taxes, remuneration and social security | 45 | €3,749 | €13,739 | +€9,990 | +266% |
| Taxes | 450/3 | €3,749 | €13,739 | +€9,990 | +266% |
| Other amounts payable | 47/48 | - | €25,665 | +€25,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,068 | €12,610 | -€458 | -3.5% |
| Other operating charges | 640/8 | €1,217 | €1,480 | +€263 | +21.6% |
| Gross operating margin | 9900 | €15,273 | €19,632 | +€4,359 | +28.5% |
| Operating profit (loss) | 9901 | €988 | €5,542 | +€4,554 | +461% |
| Financial income | 75/76B | €3,618 | €2,342 | -€1,276 | -35.3% |
| Recurring financial income | 75 | €3,618 | €2,342 | -€1,276 | -35.3% |
| Financial charges | 65/66B | €1,308 | €979 | -€329 | -25.2% |
| Recurring financial charges | 65 | €1,308 | €979 | -€329 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €3,298 | €6,905 | +€3,607 | +109% |
| Income taxes | 67/77 | €1,942 | €2,560 | +€618 | +31.8% |
| Profit (loss) for the period | 9904 | €1,356 | €4,345 | +€2,989 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €1,356 | €4,345 | +€2,989 | +220% |
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 24 October 2026 via checked.be.