KPV DESIGN: 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.
KPV DESIGN
Largest movements
- Receivables within one year +€13,812
up €13,812 (+33.3%), from €41,507 to €55,319
of which Trade receivables: +€12,050
- Cash +€8,850
up €8,850 (+371%), from €2,385 to €11,235
mainly Trade debts (+€27,512) and Depreciation (+€7,413)
- Tangible fixed assets -€7,413
down €7,413 (-23.8%), from €31,128 to €23,715
- Trade debts +€27,512
up €27,512 (+199%), from €13,845 to €41,357
- Debts after one year -€9,411
down €9,411 (-62.4%), from €15,079 to €5,668
- Profit (loss) carried forward -€5,218
down €5,218 (-18.3%), from €28,541 to €23,323
- Tax, wage and social debts +€1,993
up €1,993 (+56.7%), from €3,517 to €5,510
- Other operating charges +€22,173
up €22,173 (+996%), from €2,226 to €24,400
- Gross operating margin +€15,272
up €15,272 (+80.6%), from €18,939 to €34,211
- Depreciation +€3,684
up €3,684 (+98.8%), from €3,729 to €7,413
- Taxes +€1,993
up €1,993 (+56.7%), from €3,517 to €5,510
- Staff costs +€741
up €741, from €0 to €741
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 | €75,020 | €90,269 | +€15,249 | +20.3% |
| Fixed assets | 21/28 | €31,128 | €23,715 | -€7,413 | -23.8% |
| Tangible fixed assets | 22/27 | €31,128 | €23,715 | -€7,413 | -23.8% |
| Furniture and vehicles | 24 | €31,128 | €23,715 | -€7,413 | -23.8% |
| Current assets | 29/58 | €43,892 | €66,554 | +€22,662 | +51.6% |
| Amounts receivable within one year | 40/41 | €41,507 | €55,319 | +€13,812 | +33.3% |
| Trade receivables | 40 | €7,053 | €19,103 | +€12,050 | +171% |
| Other amounts receivable | 41 | €34,454 | €36,216 | +€1,762 | +5.1% |
| Cash at bank and in hand | 54/58 | €2,385 | €11,235 | +€8,850 | +371% |
| Total equity and liabilities | 10/49 | €75,020 | €90,269 | +€15,249 | +20.3% |
| Equity | 10/15 | €33,541 | €28,323 | -€5,218 | -15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,541 | €23,323 | -€5,218 | -18.3% |
| Amounts payable | 17/49 | €41,479 | €61,946 | +€20,467 | +49.3% |
| Amounts payable after more than one year | 17 | €15,079 | €5,668 | -€9,411 | -62.4% |
| Financial debts | 170/4 | €15,079 | €5,668 | -€9,411 | -62.4% |
| Amounts payable within one year | 42/48 | €26,400 | €56,278 | +€29,878 | +113% |
| Current portion of amounts payable after more than one year | 42 | €9,038 | €9,411 | +€372 | +4.1% |
| Trade debts | 44 | €13,845 | €41,357 | +€27,512 | +199% |
| Suppliers | 440/4 | €13,845 | €41,357 | +€27,512 | +199% |
| Taxes, remuneration and social security | 45 | €3,517 | €5,510 | +€1,993 | +56.7% |
| Taxes | 450/3 | €3,517 | €5,510 | +€1,993 | +56.7% |
| Remuneration, social security and pensions | 62 | €0 | €741 | +€741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,729 | €7,413 | +€3,684 | +98.8% |
| Other operating charges | 640/8 | €2,226 | €24,400 | +€22,173 | +996% |
| Gross operating margin | 9900 | €18,939 | €34,211 | +€15,272 | +80.6% |
| Operating profit (loss) | 9901 | €12,984 | €1,656 | -€11,327 | -87.2% |
| Financial income | 75/76B | €1,589 | €1,945 | +€356 | +22.4% |
| Recurring financial income | 75 | €1,589 | €1,945 | +€356 | +22.4% |
| Financial charges | 65/66B | €3,894 | €3,310 | -€584 | -15.0% |
| Recurring financial charges | 65 | €3,894 | €3,310 | -€584 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €10,679 | €292 | -€10,387 | -97.3% |
| Income taxes | 67/77 | €3,517 | €5,510 | +€1,993 | +56.7% |
| Profit (loss) for the period | 9904 | €7,162 | -€5,218 | -€12,381 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,162 | -€5,218 | -€12,381 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.