KONHAVER: 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.
KONHAVER
Largest movements
- Tangible fixed assets +€151,824
up €151,824 (+46.5%), from €326,225 to €478,049
- Receivables within one year +€26,275
up €26,275 (+12.8%), from €205,457 to €231,732
of which Trade receivables: +€24,655
- Deferred charges and accrued income -€14,727
down €14,727 (-43.0%), from €34,239 to €19,512
- Other debts +€141,814
up €141,814 (+23.3%), from €609,508 to €751,321
- Profit (loss) carried forward +€21,688
up €21,688 (+8.3%), from -€261,451 to -€239,762
- Gross operating margin +€25,788
up €25,788 (+4.4%), from €587,552 to €613,340
- Depreciation +€19,619
up €19,619 (+27.6%), from €70,972 to €90,591
- Purchases and services -€18,439
down €18,439 (-5.8%), from €317,125 to €298,686
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,676 | €731,183 | +€163,506 | +28.8% |
| Fixed assets | 21/28 | €327,980 | €479,939 | +€151,959 | +46.3% |
| Tangible fixed assets | 22/27 | €326,225 | €478,049 | +€151,824 | +46.5% |
| Furniture and vehicles | 24 | €326,225 | €478,049 | +€151,824 | +46.5% |
| Financial fixed assets | 28 | €1,755 | €1,890 | +€135 | +7.7% |
| Current assets | 29/58 | €239,696 | €251,244 | +€11,548 | +4.8% |
| Amounts receivable within one year | 40/41 | €205,457 | €231,732 | +€26,275 | +12.8% |
| Trade receivables | 40 | €205,457 | €230,112 | +€24,655 | +12.0% |
| Other amounts receivable | 41 | - | €1,620 | +€1,620 | |
| Deferred charges and accrued income | 490/1 | €34,239 | €19,512 | -€14,727 | -43.0% |
| Total equity and liabilities | 10/49 | €567,676 | €731,183 | +€163,506 | +28.8% |
| Equity | 10/15 | -€134,850 | -€113,161 | +€21,688 | +16.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €64,601 | €64,601 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,401 | €58,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€261,451 | -€239,762 | +€21,688 | +8.3% |
| Amounts payable | 17/49 | €702,526 | €844,344 | +€141,818 | +20.2% |
| Amounts payable within one year | 42/48 | €701,018 | €842,708 | +€141,690 | +20.2% |
| Trade debts | 44 | €27,578 | €29,947 | +€2,369 | +8.6% |
| Suppliers | 440/4 | €27,578 | €29,947 | +€2,369 | +8.6% |
| Taxes, remuneration and social security | 45 | €63,931 | €61,439 | -€2,492 | -3.9% |
| Taxes | 450/3 | €20,929 | €18,513 | -€2,415 | -11.5% |
| Remuneration and social security | 454/9 | €43,003 | €42,926 | -€77 | -0.2% |
| Other amounts payable | 47/48 | €609,508 | €751,321 | +€141,814 | +23.3% |
| Accrued charges and deferred income | 492/3 | €1,508 | €1,636 | +€128 | +8.5% |
| Turnover | 70 | €894,046 | €889,227 | -€4,819 | -0.5% |
| Non-recurring operating income | 76A | €0 | €6,000 | +€6,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €317,125 | €298,686 | -€18,439 | -5.8% |
| Remuneration, social security and pensions | 62 | €453,880 | €458,127 | +€4,247 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,972 | €90,591 | +€19,619 | +27.6% |
| Other operating charges | 640/8 | €37,707 | €37,070 | -€637 | -1.7% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €587,552 | €613,340 | +€25,788 | +4.4% |
| Operating profit (loss) | 9901 | €24,994 | €27,437 | +€2,443 | +9.8% |
| Financial income | 75/76B | €0 | €100 | +€100 | +249,800% |
| Recurring financial income | 75 | €0 | €100 | +€100 | +249,800% |
| Financial charges | 65/66B | €3,188 | €5,849 | +€2,660 | +83.4% |
| Recurring financial charges | 65 | €3,188 | €5,849 | +€2,660 | +83.4% |
| Profit (loss) for the period before taxes | 9903 | €21,806 | €21,688 | -€118 | -0.5% |
| Profit (loss) for the period | 9904 | €21,806 | €21,688 | -€118 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,806 | €21,688 | -€118 | -0.5% |
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.