KV_ExpertEase: 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_ExpertEase
Largest movements
- Current investments +€62,375
up €62,375 (+55.2%), from €112,925 to €175,300
- Cash +€12,844
up €12,844 (+111%), from €11,607 to €24,451
mainly Net result for the year (+€68,779) and Trade debts (+€22,302)
- Receivables within one year +€7,039
up €7,039 (+63.6%), from €11,075 to €18,115
of which Trade receivables: +€7,219
- Profit (loss) carried forward +€68,779
up €68,779 (+72.4%), from €95,046 to €163,825
- Trade debts +€22,302
up €22,302 (+828%), from €2,694 to €24,996
- Tax, wage and social debts -€7,450
down €7,450 (-24.0%), from €31,055 to €23,604
- Gross operating margin -€14,672
down €14,672 (-14.4%), from €102,193 to €87,521
- Taxes -€2,913
down €2,913 (-13.1%), from €22,257 to €19,344
- Financial income +€2,812
up €2,812 (+876%), from €321 to €3,133
- Financial charges +€1,416
up €1,416 (+944%), from €150 to €1,566
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 | €136,646 | €219,860 | +€83,215 | +60.9% |
| Fixed assets | 21/28 | €273 | €1,121 | +€848 | +311% |
| Tangible fixed assets | 22/27 | €273 | €1,121 | +€848 | +311% |
| Furniture and vehicles | 24 | €273 | €1,121 | +€848 | +311% |
| Current assets | 29/58 | €136,373 | €218,739 | +€82,366 | +60.4% |
| Amounts receivable within one year | 40/41 | €11,075 | €18,115 | +€7,039 | +63.6% |
| Trade receivables | 40 | €10,894 | €18,113 | +€7,219 | +66.3% |
| Other amounts receivable | 41 | €182 | €2 | -€180 | -99.0% |
| Current investments | 50/53 | €112,925 | €175,300 | +€62,375 | +55.2% |
| Cash at bank and in hand | 54/58 | €11,607 | €24,451 | +€12,844 | +111% |
| Deferred charges and accrued income | 490/1 | €766 | €874 | +€108 | +14.1% |
| Total equity and liabilities | 10/49 | €136,646 | €219,860 | +€83,215 | +60.9% |
| Equity | 10/15 | €98,046 | €166,825 | +€68,779 | +70.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,046 | €163,825 | +€68,779 | +72.4% |
| Amounts payable | 17/49 | €38,600 | €53,035 | +€14,435 | +37.4% |
| Amounts payable within one year | 42/48 | €38,600 | €52,988 | +€14,388 | +37.3% |
| Financial debts | 43 | €0 | €8 | +€8 | |
| Credit institutions | 430/8 | €0 | €8 | +€8 | |
| Trade debts | 44 | €2,694 | €24,996 | +€22,302 | +828% |
| Suppliers | 440/4 | €2,694 | €24,996 | +€22,302 | +828% |
| Taxes, remuneration and social security | 45 | €31,055 | €23,604 | -€7,450 | -24.0% |
| Taxes | 450/3 | €31,055 | €23,604 | -€7,450 | -24.0% |
| Other amounts payable | 47/48 | €4,851 | €4,379 | -€472 | -9.7% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €364 | +€131 | +56.4% |
| Other operating charges | 640/8 | €378 | €599 | +€222 | +58.6% |
| Gross operating margin | 9900 | €102,193 | €87,521 | -€14,672 | -14.4% |
| Operating profit (loss) | 9901 | €101,583 | €86,558 | -€15,025 | -14.8% |
| Financial income | 75/76B | €321 | €3,133 | +€2,812 | +876% |
| Recurring financial income | 75 | €321 | €3,133 | +€2,812 | +876% |
| Financial charges | 65/66B | €150 | €1,566 | +€1,416 | +944% |
| Recurring financial charges | 65 | €150 | €1,566 | +€1,416 | +944% |
| Profit (loss) for the period before taxes | 9903 | €101,754 | €88,124 | -€13,630 | -13.4% |
| Income taxes | 67/77 | €22,257 | €19,344 | -€2,913 | -13.1% |
| Profit (loss) for the period | 9904 | €79,496 | €68,779 | -€10,717 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,496 | €68,779 | -€10,717 | -13.5% |
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 17 October 2026 via checked.be.