ANNICK DE KIMPE: 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.
ANNICK DE KIMPE
Largest movements
- Tangible fixed assets -€16,577
down €16,577 (-9.9%), from €166,925 to €150,348
of which Other tangible fixed assets: -€9,828
- Profit (loss) carried forward -€33,338
down €33,338 (-41.6%), from -€80,171 to -€113,509
- Debts after one year +€15,000
up €15,000 (+10.3%), from €146,284 to €161,284
- Other debts +€2,265
up €2,265 (+28.1%), from €8,055 to €10,320
- Trade debts +€2,136
up €2,136 (+53.8%), from €3,969 to €6,105
- Gross operating margin -€4,110
down €4,110 (-33.2%), from €12,384 to €8,274
- Depreciation -€2,689
down €2,689 (-9.8%), from €27,307 to €24,618
- Other operating charges +€239
up €239 (+10.9%), from €2,183 to €2,422
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 | €175,283 | €161,227 | -€14,056 | -8.0% |
| Fixed assets | 21/28 | €166,925 | €150,348 | -€16,577 | -9.9% |
| Tangible fixed assets | 22/27 | €166,925 | €150,348 | -€16,577 | -9.9% |
| Land and buildings | 22 | €103,373 | €97,000 | -€6,373 | -6.2% |
| Plant, machinery and equipment | 23 | - | €845 | +€845 | |
| Furniture and vehicles | 24 | €6,434 | €5,213 | -€1,221 | -19.0% |
| Other tangible fixed assets | 26 | €57,117 | €47,290 | -€9,828 | -17.2% |
| Current assets | 29/58 | €8,358 | €10,879 | +€2,521 | +30.2% |
| Amounts receivable within one year | 40/41 | €2,022 | €2,533 | +€511 | +25.3% |
| Trade receivables | 40 | €182 | €0 | -€182 | -100% |
| Other amounts receivable | 41 | €1,841 | €2,533 | +€693 | +37.6% |
| Cash at bank and in hand | 54/58 | €4,553 | €5,765 | +€1,212 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,783 | €2,581 | +€798 | +44.8% |
| Total equity and liabilities | 10/49 | €175,283 | €161,227 | -€14,056 | -8.0% |
| Equity | 10/15 | €12,541 | -€20,797 | -€33,338 | |
| Contributions | 10/11 | €84,284 | €84,284 | = | 0.0% |
| Reserves | 13 | €8,428 | €8,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €8,428 | €8,428 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,171 | -€113,509 | -€33,338 | -41.6% |
| Amounts payable | 17/49 | €162,742 | €182,024 | +€19,282 | +11.8% |
| Amounts payable after more than one year | 17 | €146,284 | €161,284 | +€15,000 | +10.3% |
| Financial debts | 170/4 | €146,284 | €161,284 | +€15,000 | +10.3% |
| Amounts payable within one year | 42/48 | €16,458 | €20,740 | +€4,282 | +26.0% |
| Trade debts | 44 | €3,969 | €6,105 | +€2,136 | +53.8% |
| Suppliers | 440/4 | €3,969 | €6,105 | +€2,136 | +53.8% |
| Taxes, remuneration and social security | 45 | €4,434 | €4,315 | -€119 | -2.7% |
| Taxes | 450/3 | €4,434 | €4,315 | -€119 | -2.7% |
| Other amounts payable | 47/48 | €8,055 | €10,320 | +€2,265 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,307 | €24,618 | -€2,689 | -9.8% |
| Other operating charges | 640/8 | €2,183 | €2,422 | +€239 | +10.9% |
| Gross operating margin | 9900 | €12,384 | €8,274 | -€4,110 | -33.2% |
| Operating profit (loss) | 9901 | -€17,105 | -€18,765 | -€1,660 | -9.7% |
| Financial charges | 65/66B | €14,417 | €14,458 | +€41 | +0.3% |
| Recurring financial charges | 65 | €14,417 | €14,458 | +€41 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,522 | -€33,223 | -€1,701 | -5.4% |
| Income taxes | 67/77 | €133 | €115 | -€18 | -13.3% |
| Profit (loss) for the period | 9904 | -€31,656 | -€33,338 | -€1,683 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,656 | -€33,338 | -€1,683 | -5.3% |
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 13 October 2026 via checked.be.