KV CONSULTING SERVICES: 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.
KV CONSULTING SERVICES
Largest movements
- Cash +€68,344
up €68,344 (+15.4%), from €444,754 to €513,097
mainly Net result for the year (+€92,880) and Other debts (+€40,542)
- Tangible fixed assets -€7,247
down €7,247 (-17.0%), from €42,661 to €35,414
of which Furniture and vehicles: -€5,117
- Other debts +€40,542
up €40,542 (+133%), from €30,400 to €70,942
- Reserves +€19,380
up €19,380 (+4.4%), from €443,367 to €462,747
of which Distributable reserves: +€19,380
- Gross operating margin -€30,363
down €30,363 (-17.4%), from €174,808 to €144,445
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 | €514,315 | €570,568 | +€56,252 | +10.9% |
| Fixed assets | 21/28 | €48,828 | €41,581 | -€7,247 | -14.8% |
| Tangible fixed assets | 22/27 | €42,661 | €35,414 | -€7,247 | -17.0% |
| Plant, machinery and equipment | 23 | €1,879 | €1,673 | -€206 | -11.0% |
| Furniture and vehicles | 24 | €27,274 | €22,156 | -€5,117 | -18.8% |
| Other tangible fixed assets | 26 | €13,508 | €11,585 | -€1,923 | -14.2% |
| Financial fixed assets | 28 | €6,167 | €6,167 | = | 0.0% |
| Current assets | 29/58 | €465,487 | €528,987 | +€63,500 | +13.6% |
| Amounts receivable within one year | 40/41 | €19,791 | €14,928 | -€4,863 | -24.6% |
| Trade receivables | 40 | €17,220 | €14,928 | -€2,292 | -13.3% |
| Other amounts receivable | 41 | €2,571 | - | -€2,571 | |
| Cash at bank and in hand | 54/58 | €444,754 | €513,097 | +€68,344 | +15.4% |
| Deferred charges and accrued income | 490/1 | €942 | €962 | +€19 | +2.0% |
| Total equity and liabilities | 10/49 | €514,315 | €570,568 | +€56,252 | +10.9% |
| Equity | 10/15 | €454,982 | €474,377 | +€19,395 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €443,367 | €462,747 | +€19,380 | +4.4% |
| Non-distributable reserves | 130/1 | €2,419 | €2,419 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,419 | €2,419 | = | 0.0% |
| Distributable reserves | 133 | €440,948 | €460,328 | +€19,380 | +4.4% |
| Profit (loss) carried forward | 14 | €5,415 | €5,430 | +€15 | +0.3% |
| Amounts payable | 17/49 | €59,333 | €96,190 | +€36,857 | +62.1% |
| Amounts payable within one year | 42/48 | €59,333 | €96,190 | +€36,857 | +62.1% |
| Trade debts | 44 | €1,868 | €1,895 | +€27 | +1.5% |
| Suppliers | 440/4 | €1,868 | €1,895 | +€27 | +1.5% |
| Taxes, remuneration and social security | 45 | €27,065 | €23,353 | -€3,712 | -13.7% |
| Taxes | 450/3 | €27,065 | €23,353 | -€3,712 | -13.7% |
| Other amounts payable | 47/48 | €30,400 | €70,942 | +€40,542 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,902 | €12,060 | +€158 | +1.3% |
| Other operating charges | 640/8 | €669 | €952 | +€283 | +42.3% |
| Gross operating margin | 9900 | €174,808 | €144,445 | -€30,363 | -17.4% |
| Operating profit (loss) | 9901 | €162,237 | €131,433 | -€30,804 | -19.0% |
| Financial income | 75/76B | €4,377 | €4,312 | -€65 | -1.5% |
| Recurring financial income | 75 | €4,377 | €4,312 | -€65 | -1.5% |
| Financial charges | 65/66B | €1,414 | €1,959 | +€546 | +38.6% |
| Recurring financial charges | 65 | €1,414 | €1,959 | +€546 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €165,201 | €133,786 | -€31,415 | -19.0% |
| Income taxes | 67/77 | €42,328 | €40,905 | -€1,423 | -3.4% |
| Profit (loss) for the period | 9904 | €122,872 | €92,880 | -€29,992 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €122,872 | €92,880 | -€29,992 | -24.4% |
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 18 October 2026 via checked.be.