BIO - KEMPEN: 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.
BIO - KEMPEN
Largest movements
- Cash +€103,009
up €103,009 (+343%), from €29,993 to €133,002
mainly Depreciation (+€93,626) and Contributions, distributions and other (+€18,710)
- Tangible fixed assets -€77,277
down €77,277 (-20.1%), from €384,950 to €307,673
of which Plant, machinery and equipment: -€44,605
- Receivables within one year +€17,481
up €17,481 (+21.0%), from €83,210 to €100,690
of which Trade receivables: +€17,332
- Stocks and contracts -€7,637
down €7,637 (-73.1%), from €10,449 to €2,812
- Contributions +€18,710
up €18,710 (+4.2%), from €444,579 to €463,289
- Tax, wage and social debts +€11,003
up €11,003 (+782%), from €1,407 to €12,410
- Gross operating margin +€8,538
up €8,538 (+6.9%), from €123,392 to €131,930
- Depreciation -€3,306
down €3,306 (-3.4%), from €96,932 to €93,626
- Other operating charges +€3,126
up €3,126 (+80.4%), from €3,888 to €7,014
- Financial charges -€2,547
down €2,547 (-9.2%), from €27,680 to €25,133
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 | €522,842 | €556,120 | +€33,279 | +6.4% |
| Formation expenses | 20 | €8,196 | €6,115 | -€2,080 | -25.4% |
| Fixed assets | 21/28 | €384,950 | €307,673 | -€77,277 | -20.1% |
| Tangible fixed assets | 22/27 | €384,950 | €307,673 | -€77,277 | -20.1% |
| Land and buildings | 22 | €244,391 | €211,720 | -€32,672 | -13.4% |
| Plant, machinery and equipment | 23 | €140,559 | €95,954 | -€44,605 | -31.7% |
| Current assets | 29/58 | €129,696 | €242,332 | +€112,636 | +86.8% |
| Stocks and contracts in progress | 3 | €10,449 | €2,812 | -€7,637 | -73.1% |
| Stocks | 30/36 | €10,449 | €2,812 | -€7,637 | -73.1% |
| Amounts receivable within one year | 40/41 | €83,210 | €100,690 | +€17,481 | +21.0% |
| Trade receivables | 40 | €82,574 | €99,906 | +€17,332 | +21.0% |
| Other amounts receivable | 41 | €636 | €785 | +€149 | +23.4% |
| Cash at bank and in hand | 54/58 | €29,993 | €133,002 | +€103,009 | +343% |
| Deferred charges and accrued income | 490/1 | €6,044 | €5,827 | -€217 | -3.6% |
| Total equity and liabilities | 10/49 | €522,842 | €556,120 | +€33,279 | +6.4% |
| Equity | 10/15 | €442,700 | €467,566 | +€24,867 | +5.6% |
| Contributions | 10/11 | €444,579 | €463,289 | +€18,710 | +4.2% |
| Reserves | 13 | €0 | €4,277 | +€4,277 | |
| Distributable reserves | 133 | €0 | €4,277 | +€4,277 | |
| Profit (loss) carried forward | 14 | -€1,880 | €0 | +€1,880 | |
| Amounts payable | 17/49 | €80,142 | €88,554 | +€8,412 | +10.5% |
| Amounts payable within one year | 42/48 | €80,142 | €88,554 | +€8,412 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €78,735 | €76,144 | -€2,591 | -3.3% |
| Suppliers | 440/4 | €78,735 | €76,144 | -€2,591 | -3.3% |
| Taxes, remuneration and social security | 45 | €1,407 | €12,410 | +€11,003 | +782% |
| Taxes | 450/3 | €1,407 | €12,410 | +€11,003 | +782% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,932 | €93,626 | -€3,306 | -3.4% |
| Other operating charges | 640/8 | €3,888 | €7,014 | +€3,126 | +80.4% |
| Gross operating margin | 9900 | €123,392 | €131,930 | +€8,538 | +6.9% |
| Operating profit (loss) | 9901 | €22,572 | €31,290 | +€8,718 | +38.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €27,680 | €25,133 | -€2,547 | -9.2% |
| Recurring financial charges | 65 | €27,680 | €25,133 | -€2,547 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,108 | €6,157 | +€11,265 | |
| Profit (loss) for the period | 9904 | -€5,108 | €6,157 | +€11,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,108 | €6,157 | +€11,265 |
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 22 October 2026 via checked.be.