KV MANAGEMENT & CONSULTANCY: 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 MANAGEMENT & CONSULTANCY
Largest movements
- Cash -€2,195
down €2,195 (-99.0%), from €2,218 to €23
mainly Net result for the year (-€3,595) and Tax, wage and social debts (-€492)
- Receivables within one year -€586
down €586 (-6.3%), from €9,257 to €8,672
of which Trade receivables: -€2,375
- Profit (loss) carried forward -€3,595
down €3,595 (-51.2%), from €7,015 to €3,420
- Trade debts +€1,306
up €1,306 (+151%), from €863 to €2,169
- Tax, wage and social debts -€492
down €492 (-82.2%), from €598 to €106
- Other operating charges +€8,640
up €8,640 (+7,322%), from €118 to €8,758
- Gross operating margin +€3,248
up €3,248 (+184%), from €1,762 to €5,010
- Taxes -€527
no longer reported in 2025 (was €527)
- Financial income +€198
new in 2025: €198
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 | €11,476 | €8,695 | -€2,781 | -24.2% |
| Current assets | 29/58 | €11,476 | €8,695 | -€2,781 | -24.2% |
| Amounts receivable within one year | 40/41 | €9,257 | €8,672 | -€586 | -6.3% |
| Trade receivables | 40 | €6,150 | €3,775 | -€2,375 | -38.6% |
| Other amounts receivable | 41 | €3,107 | €4,897 | +€1,790 | +57.6% |
| Cash at bank and in hand | 54/58 | €2,218 | €23 | -€2,195 | -99.0% |
| Total equity and liabilities | 10/49 | €11,476 | €8,695 | -€2,781 | -24.2% |
| Equity | 10/15 | €10,015 | €6,420 | -€3,595 | -35.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,015 | €3,420 | -€3,595 | -51.2% |
| Amounts payable | 17/49 | €1,461 | €2,275 | +€814 | +55.7% |
| Amounts payable within one year | 42/48 | €1,461 | €2,275 | +€814 | +55.7% |
| Trade debts | 44 | €863 | €2,169 | +€1,306 | +151% |
| Suppliers | 440/4 | €863 | €2,169 | +€1,306 | +151% |
| Taxes, remuneration and social security | 45 | €598 | €106 | -€492 | -82.2% |
| Taxes | 450/3 | €598 | €106 | -€492 | -82.2% |
| Other operating charges | 640/8 | €118 | €8,758 | +€8,640 | +7,322% |
| Gross operating margin | 9900 | €1,762 | €5,010 | +€3,248 | +184% |
| Operating profit (loss) | 9901 | €1,644 | -€3,748 | -€5,392 | |
| Financial income | 75/76B | - | €198 | +€198 | |
| Recurring financial income | 75 | - | €198 | +€198 | |
| Financial charges | 65/66B | €39 | €45 | +€6 | +15.8% |
| Recurring financial charges | 65 | €39 | €45 | +€6 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €1,605 | -€3,595 | -€5,200 | |
| Income taxes | 67/77 | €527 | - | -€527 | |
| Profit (loss) for the period | 9904 | €1,078 | -€3,595 | -€4,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,078 | -€3,595 | -€4,673 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.