KKVB-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.
KKVB-consulting
Largest movements
- Receivables within one year +€17,133
up €17,133 (+153%), from €11,175 to €28,307
of which Trade receivables: +€13,940
- Tangible fixed assets -€12,414
down €12,414 (-22.7%), from €54,711 to €42,297
of which Leasing and similar rights: -€9,258
- Cash -€8,146
down €8,146 (-33.2%), from €24,524 to €16,379
mainly Receivables within one year (-€17,133) and Debts after one year (-€8,782)
- Deferred charges and accrued income -€3,163
down €3,163 (-29.3%), from €10,800 to €7,637
- Debts after one year -€8,782
down €8,782 (-29.6%), from €29,717 to €20,935
- Tax, wage and social debts +€3,206
new in 2024: €3,206
- Other debts -€3,085
no longer reported in 2024 (was €3,085)
- Reserves +€1,463
up €1,463 (+4.0%), from €36,738 to €38,202
- Gross operating margin -€8,887
down €8,887 (-33.5%), from €26,536 to €17,649
- Taxes -€4,451
down €4,451, from €3,149 to -€1,302
- Other operating charges -€1,162
down €1,162 (-34.9%), from €3,332 to €2,170
- Financial charges -€398
down €398 (-19.0%), from €2,094 to €1,696
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,210 | €94,620 | -€6,591 | -6.5% |
| Fixed assets | 21/28 | €54,711 | €42,297 | -€12,414 | -22.7% |
| Tangible fixed assets | 22/27 | €54,711 | €42,297 | -€12,414 | -22.7% |
| Plant, machinery and equipment | 23 | €10,685 | €8,637 | -€2,048 | -19.2% |
| Leasing and similar rights | 25 | €37,513 | €28,255 | -€9,258 | -24.7% |
| Other tangible fixed assets | 26 | €6,513 | €5,405 | -€1,108 | -17.0% |
| Current assets | 29/58 | €46,499 | €52,323 | +€5,824 | +12.5% |
| Amounts receivable within one year | 40/41 | €11,175 | €28,307 | +€17,133 | +153% |
| Trade receivables | 40 | €10,127 | €24,067 | +€13,940 | +138% |
| Other amounts receivable | 41 | €1,048 | €4,241 | +€3,193 | +305% |
| Cash at bank and in hand | 54/58 | €24,524 | €16,379 | -€8,146 | -33.2% |
| Deferred charges and accrued income | 490/1 | €10,800 | €7,637 | -€3,163 | -29.3% |
| Total equity and liabilities | 10/49 | €101,210 | €94,620 | -€6,591 | -6.5% |
| Equity | 10/15 | €55,338 | €56,802 | +€1,463 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,738 | €38,202 | +€1,463 | +4.0% |
| Distributable reserves | 133 | €36,738 | €38,202 | +€1,463 | +4.0% |
| Amounts payable | 17/49 | €45,872 | €37,818 | -€8,054 | -17.6% |
| Amounts payable after more than one year | 17 | €29,717 | €20,935 | -€8,782 | -29.6% |
| Financial debts | 170/4 | €29,717 | €20,935 | -€8,782 | -29.6% |
| Amounts payable within one year | 42/48 | €16,155 | €16,883 | +€728 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €10,843 | €11,182 | +€339 | +3.1% |
| Trade debts | 44 | €2,227 | €2,494 | +€267 | +12.0% |
| Suppliers | 440/4 | €2,227 | €2,494 | +€267 | +12.0% |
| Taxes, remuneration and social security | 45 | - | €3,206 | +€3,206 | |
| Taxes | 450/3 | - | €3,206 | +€3,206 | |
| Other amounts payable | 47/48 | €3,085 | - | -€3,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,441 | €13,621 | +€179 | +1.3% |
| Other operating charges | 640/8 | €3,332 | €2,170 | -€1,162 | -34.9% |
| Non-recurring operating charges | 66A | €301 | - | -€301 | |
| Gross operating margin | 9900 | €26,536 | €17,649 | -€8,887 | -33.5% |
| Operating profit (loss) | 9901 | €9,461 | €1,858 | -€7,604 | -80.4% |
| Financial income | 75/76B | €12 | €0 | -€12 | -98.8% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -98.8% |
| Financial charges | 65/66B | €2,094 | €1,696 | -€398 | -19.0% |
| Recurring financial charges | 65 | €2,094 | €1,696 | -€398 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €7,379 | €162 | -€7,217 | -97.8% |
| Income taxes | 67/77 | €3,149 | -€1,302 | -€4,451 | |
| Profit (loss) for the period | 9904 | €4,229 | €1,463 | -€2,766 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,229 | €1,463 | -€2,766 | -65.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.