KJV Consult: 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.
KJV Consult
Largest movements
- Receivables within one year -€18,495
down €18,495 (-73.6%), from €25,129 to €6,635
of which Trade receivables: -€20,094
- Deferred charges and accrued income -€1,297
down €1,297 (-41.0%), from €3,166 to €1,869
- Cash -€1,045
down €1,045 (-34.6%), from €3,019 to €1,974
mainly Net result for the year (-€41,587) and Tax, wage and social debts (-€1,691)
- Profit (loss) carried forward -€41,587
down €41,587 (-106.8%), from -€38,937 to -€80,523
- Other debts +€22,280
up €22,280 (+35.4%), from €62,974 to €85,254
- Tax, wage and social debts -€1,691
down €1,691 (-92.8%), from €1,823 to €132
- Gross operating margin -€11,633
down €11,633 (-41.9%), from -€27,733 to -€39,365
- Write-downs -€5,991
down €5,991 (-100.0%), from €5,991 to €0
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 | €31,717 | €10,668 | -€21,049 | -66.4% |
| Fixed assets | 21/28 | €402 | €190 | -€212 | -52.7% |
| Tangible fixed assets | 22/27 | €402 | €190 | -€212 | -52.7% |
| Furniture and vehicles | 24 | €402 | €190 | -€212 | -52.7% |
| Current assets | 29/58 | €31,315 | €10,478 | -€20,837 | -66.5% |
| Amounts receivable within one year | 40/41 | €25,129 | €6,635 | -€18,495 | -73.6% |
| Trade receivables | 40 | €25,041 | €4,948 | -€20,094 | -80.2% |
| Other amounts receivable | 41 | €88 | €1,687 | +€1,599 | +1817.7% |
| Cash at bank and in hand | 54/58 | €3,019 | €1,974 | -€1,045 | -34.6% |
| Deferred charges and accrued income | 490/1 | €3,166 | €1,869 | -€1,297 | -41.0% |
| Total equity and liabilities | 10/49 | €31,717 | €10,668 | -€21,049 | -66.4% |
| Equity | 10/15 | -€33,937 | -€75,523 | -€41,587 | -122.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,937 | -€80,523 | -€41,587 | -106.8% |
| Amounts payable | 17/49 | €65,654 | €86,191 | +€20,538 | +31.3% |
| Amounts payable within one year | 42/48 | €65,654 | €86,191 | +€20,538 | +31.3% |
| Trade debts | 44 | €857 | €806 | -€51 | -6.0% |
| Suppliers | 440/4 | €857 | €806 | -€51 | -6.0% |
| Taxes, remuneration and social security | 45 | €1,823 | €132 | -€1,691 | -92.8% |
| Taxes | 450/3 | €1,823 | €132 | -€1,691 | -92.8% |
| Other amounts payable | 47/48 | €62,974 | €85,254 | +€22,280 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €212 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,991 | €0 | -€5,991 | -100.0% |
| Other operating charges | 640/8 | €325 | €336 | +€11 | +3.3% |
| Gross operating margin | 9900 | -€27,733 | -€39,365 | -€11,633 | -41.9% |
| Operating profit (loss) | 9901 | -€34,261 | -€39,913 | -€5,652 | -16.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,647 | €1,542 | -€105 | -6.4% |
| Recurring financial charges | 65 | €1,647 | €1,542 | -€105 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,908 | -€41,455 | -€5,547 | -15.4% |
| Income taxes | 67/77 | €132 | €132 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€36,040 | -€41,587 | -€5,547 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,040 | -€41,587 | -€5,547 | -15.4% |
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 12 October 2026 via checked.be.