KMV-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.
KMV-Consult
Largest movements
- Cash +€26,518
up €26,518 (+280%), from €9,461 to €35,978
mainly Net result for the year (+€72,103) and Other debts (+€66,621)
- Deferred charges and accrued income +€2,965
new in 2025: €2,965
- Other debts +€66,621
up €66,621 (+661%), from €10,072 to €76,693
- Reserves -€33,897
down €33,897 (-97.0%), from €34,931 to €1,034
- Current portion of long-term debt -€6,824
down €6,824 (-87.2%), from €7,829 to €1,005
- Tax, wage and social debts +€5,026
up €5,026 (+869%), from €578 to €5,605
of which Taxes: +€2,848
- Debts after one year -€1,038
down €1,038 (-100%), from €1,038 to €0
- Financial income +€39,995
up €39,995 (+788,855%), from €5 to €40,000
- Gross operating margin +€20,865
up €20,865 (+70.3%), from €29,661 to €50,526
- Taxes +€4,770
up €4,770 (+59.0%), from €8,078 to €12,848
- Depreciation +€3,385
up €3,385 (+337%), from €1,003 to €4,388
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 | €57,514 | €86,346 | +€28,832 | +50.1% |
| Fixed assets | 21/28 | €47,571 | €47,251 | -€321 | -0.7% |
| Tangible fixed assets | 22/27 | €7,571 | €7,251 | -€321 | -4.2% |
| Furniture and vehicles | 24 | €5,639 | €5,554 | -€85 | -1.5% |
| Other tangible fixed assets | 26 | €1,932 | €1,697 | -€236 | -12.2% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €9,943 | €39,096 | +€29,153 | +293% |
| Amounts receivable within one year | 40/41 | €482 | €152 | -€330 | -68.5% |
| Other amounts receivable | 41 | €482 | €152 | -€330 | -68.5% |
| Cash at bank and in hand | 54/58 | €9,461 | €35,978 | +€26,518 | +280% |
| Deferred charges and accrued income | 490/1 | - | €2,965 | +€2,965 | |
| Total equity and liabilities | 10/49 | €57,514 | €86,346 | +€28,832 | +50.1% |
| Equity | 10/15 | €35,931 | €2,034 | -€33,897 | -94.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,931 | €1,034 | -€33,897 | -97.0% |
| Distributable reserves | 133 | €34,931 | €1,034 | -€33,897 | -97.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,583 | €84,312 | +€62,729 | +291% |
| Amounts payable after more than one year | 17 | €1,038 | €0 | -€1,038 | -100% |
| Financial debts | 170/4 | €1,038 | €0 | -€1,038 | -100% |
| Amounts payable within one year | 42/48 | €20,298 | €84,312 | +€64,015 | +315% |
| Current portion of amounts payable after more than one year | 42 | €7,829 | €1,005 | -€6,824 | -87.2% |
| Trade debts | 44 | €1,818 | €1,009 | -€809 | -44.5% |
| Suppliers | 440/4 | €1,818 | €1,009 | -€809 | -44.5% |
| Taxes, remuneration and social security | 45 | €578 | €5,605 | +€5,026 | +869% |
| Taxes | 450/3 | €578 | €3,427 | +€2,848 | +492% |
| Remuneration and social security | 454/9 | - | €2,178 | +€2,178 | |
| Other amounts payable | 47/48 | €10,072 | €76,693 | +€66,621 | +661% |
| Accrued charges and deferred income | 492/3 | €248 | €0 | -€248 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,003 | €4,388 | +€3,385 | +337% |
| Other operating charges | 640/8 | €748 | €984 | +€236 | +31.6% |
| Gross operating margin | 9900 | €29,661 | €50,526 | +€20,865 | +70.3% |
| Operating profit (loss) | 9901 | €27,910 | €45,154 | +€17,244 | +61.8% |
| Financial income | 75/76B | €5 | €40,000 | +€39,995 | +788,855% |
| Recurring financial income | 75 | €5 | €40,000 | +€39,995 | +788,855% |
| Financial charges | 65/66B | €368 | €203 | -€165 | -44.9% |
| Recurring financial charges | 65 | €368 | €203 | -€165 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €27,548 | €84,952 | +€57,404 | +208% |
| Income taxes | 67/77 | €8,078 | €12,848 | +€4,770 | +59.0% |
| Profit (loss) for the period | 9904 | €19,469 | €72,103 | +€52,634 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €19,469 | €72,103 | +€52,634 | +270% |
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 14 October 2026 via checked.be.