KEWARRA 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.
KEWARRA CONSULTING
Largest movements
- Cash -€2,312
down €2,312 (-52.8%), from €4,375 to €2,063
mainly Other debts (-€2,850) and Net result for the year (-€2,371)
- Contributions +€2,850
up €2,850 (+17.6%), from €16,150 to €19,000
- Other debts -€2,850
down €2,850 (-74.1%), from €3,847 to €997
- Profit (loss) carried forward -€2,371
down €2,371 (-15.5%), from -€15,330 to -€17,701
- Gross operating margin -€2,860
down €2,860, from €1,028 to -€1,833
- Financial income -€56
no longer reported in 2025 (was €56)
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 | €4,857 | €2,501 | -€2,357 | -48.5% |
| Current assets | 29/58 | €4,857 | €2,501 | -€2,357 | -48.5% |
| Amounts receivable within one year | 40/41 | €482 | €438 | -€44 | -9.2% |
| Trade receivables | 40 | - | €175 | +€175 | |
| Other amounts receivable | 41 | €482 | €263 | -€219 | -45.5% |
| Cash at bank and in hand | 54/58 | €4,375 | €2,063 | -€2,312 | -52.8% |
| Total equity and liabilities | 10/49 | €4,857 | €2,501 | -€2,357 | -48.5% |
| Equity | 10/15 | €920 | €1,399 | +€479 | +52.1% |
| Contributions | 10/11 | €16,150 | €19,000 | +€2,850 | +17.6% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,330 | -€17,701 | -€2,371 | -15.5% |
| Amounts payable | 17/49 | €3,938 | €1,102 | -€2,836 | -72.0% |
| Amounts payable within one year | 42/48 | €3,938 | €1,102 | -€2,836 | -72.0% |
| Trade debts | 44 | €91 | €105 | +€14 | +15.4% |
| Suppliers | 440/4 | €91 | €105 | +€14 | +15.4% |
| Other amounts payable | 47/48 | €3,847 | €997 | -€2,850 | -74.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,028 | -€1,833 | -€2,860 | |
| Operating profit (loss) | 9901 | €640 | -€2,232 | -€2,873 | |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €146 | €138 | -€8 | -5.6% |
| Recurring financial charges | 65 | €146 | €138 | -€8 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €550 | -€2,371 | -€2,921 | |
| Profit (loss) for the period | 9904 | €550 | -€2,371 | -€2,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €550 | -€2,371 | -€2,921 |
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 27 October 2026 via checked.be.