KIEWIET CONSULTANCY: 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.
KIEWIET CONSULTANCY
Largest movements
- Financial fixed assets +€4,340
new in 2025: €4,340
- Deferred charges and accrued income +€821
new in 2025: €821
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Other debts -€1,163
down €1,163 (-51.3%), from €2,268 to €1,105
- Debts after one year +€450
up €450 (+0.4%), from €109,550 to €110,000
- Trade debts -€290
down €290 (-47.5%), from €610 to €320
- Gross operating margin +€893
up €893, from -€34 to €859
- Other operating charges +€16
up €16 (+2.9%), from €569 to €585
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 | €17,163 | €22,470 | +€5,307 | +30.9% |
| Fixed assets | 21/28 | €0 | €4,340 | +€4,340 | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | - | €4,340 | +€4,340 | |
| Current assets | 29/58 | €17,163 | €18,130 | +€967 | +5.6% |
| Amounts receivable within one year | 40/41 | €509 | €588 | +€79 | +15.5% |
| Other amounts receivable | 41 | €509 | €588 | +€79 | +15.5% |
| Cash at bank and in hand | 54/58 | €16,654 | €16,721 | +€67 | +0.4% |
| Deferred charges and accrued income | 490/1 | - | €821 | +€821 | |
| Total equity and liabilities | 10/49 | €17,163 | €22,470 | +€5,307 | +30.9% |
| Equity | 10/15 | -€95,265 | -€88,955 | +€6,310 | +6.6% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €30,570 | €30,570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,710 | €28,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,234 | -€138,125 | +€110 | +0.1% |
| Amounts payable | 17/49 | €112,428 | €111,425 | -€1,003 | -0.9% |
| Amounts payable after more than one year | 17 | €109,550 | €110,000 | +€450 | +0.4% |
| Financial debts | 170/4 | €109,550 | €110,000 | +€450 | +0.4% |
| Amounts payable within one year | 42/48 | €2,878 | €1,425 | -€1,453 | -50.5% |
| Trade debts | 44 | €610 | €320 | -€290 | -47.5% |
| Suppliers | 440/4 | €610 | €320 | -€290 | -47.5% |
| Other amounts payable | 47/48 | €2,268 | €1,105 | -€1,163 | -51.3% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€34 | €859 | +€893 | |
| Operating profit (loss) | 9901 | -€603 | €274 | +€877 | |
| Financial charges | 65/66B | €163 | €164 | +€1 | +0.8% |
| Recurring financial charges | 65 | €163 | €164 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€766 | €110 | +€875 | |
| Profit (loss) for the period | 9904 | -€766 | €110 | +€875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€766 | €110 | +€875 |
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 16 October 2026 via checked.be.