KVK Consulting: what changed
Two fiscal 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.
KVK Consulting
Largest movements
- Cash -€49,997
down €49,997 (-61.6%), from €81,225 to €31,228
mainly Contributions, distributions and other (-€55,294) and Current investments (-€22,022)
- Current investments +€22,022
new in 2025: €22,022
- Reserves -€18,384
down €18,384 (-20.9%), from €88,036 to €69,652
- Tax, wage and social debts -€10,722
down €10,722 (-40.9%), from €26,213 to €15,491
of which Taxes: -€10,722
- Trade debts +€2,549
up €2,549 (+161.2%), from €1,582 to €4,131
- Gross operating margin +€30,453
up €30,453 (+139.5%), from €21,828 to €52,281
- Taxes +€6,473
up €6,473 (+128.5%), from €5,035 to €11,508
- Other operating charges -€952
down €952 (-50.5%), from €1,884 to €932
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.
Cash bridge derived
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 | €118,839 | €91,399 | -€27,440 | -23.1% |
| Current assets | 29/58 | €118,839 | €91,399 | -€27,440 | -23.1% |
| Amounts receivable within one year | 40/41 | €37,613 | €38,149 | +€535 | +1.4% |
| Trade receivables | 40 | €31,608 | €38,141 | +€6,533 | +20.7% |
| Other amounts receivable | 41 | €6,006 | €8 | -€5,997 | -99.9% |
| Current investments | 50/53 | - | €22,022 | +€22,022 | |
| Cash at bank and in hand | 54/58 | €81,225 | €31,228 | -€49,997 | -61.6% |
| Total equity and liabilities | 10/49 | €118,839 | €91,399 | -€27,440 | -23.1% |
| Equity | 10/15 | €89,036 | €70,652 | -€18,384 | -20.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €88,036 | €69,652 | -€18,384 | -20.9% |
| Distributable reserves | 133 | €88,036 | €69,652 | -€18,384 | -20.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,803 | €20,747 | -€9,056 | -30.4% |
| Amounts payable within one year | 42/48 | €29,053 | €19,997 | -€9,056 | -31.2% |
| Trade debts | 44 | €1,582 | €4,131 | +€2,549 | +161.2% |
| Suppliers | 440/4 | €1,582 | €4,131 | +€2,549 | +161.2% |
| Taxes, remuneration and social security | 45 | €26,213 | €15,491 | -€10,722 | -40.9% |
| Taxes | 450/3 | €26,213 | €15,491 | -€10,722 | -40.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,258 | €376 | -€883 | -70.1% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €1,884 | €932 | -€952 | -50.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21,828 | €52,281 | +€30,453 | +139.5% |
| Operating profit (loss) | 9901 | €19,944 | €51,348 | +€31,405 | +157.5% |
| Financial income | 75/76B | €55 | €23 | -€32 | -58.1% |
| Recurring financial income | 75 | €55 | €23 | -€32 | -58.1% |
| Financial charges | 65/66B | €3,320 | €2,953 | -€366 | -11.0% |
| Recurring financial charges | 65 | €3,320 | €2,953 | -€366 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €16,679 | €48,418 | +€31,739 | +190.3% |
| Income taxes | 67/77 | €5,035 | €11,508 | +€6,473 | +128.5% |
| Profit (loss) for the period | 9904 | €11,644 | €36,910 | +€25,267 | +217.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,644 | €36,910 | +€25,267 | +217.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.