CEMKIMMO: 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.
CEMKIMMO
Largest movements
- Receivables within one year +€44,888
up €44,888 (+7.7%), from €586,005 to €630,892
of which Other amounts receivable: +€44,888
- Profit (loss) carried forward +€34,512
up €34,512 (+4.7%), from €733,427 to €767,939
- Gross operating margin +€9,229
up €9,229 (+10.7%), from €86,357 to €95,586
- Other operating charges -€6,939
down €6,939 (-52.7%), from €13,168 to €6,229
- Taxes +€5,699
up €5,699 (+93.5%), from €6,097 to €11,796
- Financial charges -€4,384
down €4,384 (-9.1%), from €48,384 to €44,000
- Depreciation -€1,369
down €1,369 (-48.2%), from €2,841 to €1,473
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 | €2,936,085 | €2,972,069 | +€35,984 | +1.2% |
| Fixed assets | 21/28 | €1,503,967 | €1,502,494 | -€1,473 | -0.1% |
| Tangible fixed assets | 22/27 | €1,501,964 | €1,500,491 | -€1,473 | -0.1% |
| Land and buildings | 22 | €1,501,964 | €1,500,491 | -€1,473 | -0.1% |
| Financial fixed assets | 28 | €2,003 | €2,003 | = | 0.0% |
| Current assets | 29/58 | €1,432,119 | €1,469,576 | +€37,457 | +2.6% |
| Amounts receivable within one year | 40/41 | €586,005 | €630,892 | +€44,888 | +7.7% |
| Trade receivables | 40 | €6,050 | €6,050 | = | 0.0% |
| Other amounts receivable | 41 | €579,955 | €624,842 | +€44,888 | +7.7% |
| Cash at bank and in hand | 54/58 | €846,114 | €838,461 | -€7,653 | -0.9% |
| Deferred charges and accrued income | 490/1 | - | €222 | +€222 | |
| Total equity and liabilities | 10/49 | €2,936,085 | €2,972,069 | +€35,984 | +1.2% |
| Equity | 10/15 | €2,107,401 | €2,140,313 | +€32,912 | +1.6% |
| Contributions | 10/11 | €1,110,000 | €1,110,000 | = | 0.0% |
| Capital | 10 | €1,110,000 | €1,110,000 | = | 0.0% |
| Issued capital | 100 | €1,110,000 | €1,110,000 | = | 0.0% |
| Reserves | 13 | €263,975 | €262,374 | -€1,600 | -0.6% |
| Non-distributable reserves | 130/1 | €236,234 | €236,234 | = | 0.0% |
| Legal reserve | 130 | €236,100 | €236,100 | = | 0.0% |
| Other | 1319 | €134 | €134 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,741 | €26,140 | -€1,600 | -5.8% |
| Profit (loss) carried forward | 14 | €733,427 | €767,939 | +€34,512 | +4.7% |
| Provisions and deferred taxes | 16 | €14,284 | €13,460 | -€824 | -5.8% |
| Deferred taxes | 168 | €14,284 | €13,460 | -€824 | -5.8% |
| Amounts payable | 17/49 | €814,400 | €818,296 | +€3,896 | +0.5% |
| Amounts payable after more than one year | 17 | €800,000 | €800,000 | = | 0.0% |
| Financial debts | 170/4 | €800,000 | €800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,400 | €18,296 | +€3,896 | +27.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,400 | €17,496 | +€3,096 | +21.5% |
| Taxes | 450/3 | €14,400 | €17,496 | +€3,096 | +21.5% |
| Other amounts payable | 47/48 | €0 | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,841 | €1,473 | -€1,369 | -48.2% |
| Other operating charges | 640/8 | €13,168 | €6,229 | -€6,939 | -52.7% |
| Gross operating margin | 9900 | €86,357 | €95,586 | +€9,229 | +10.7% |
| Operating profit (loss) | 9901 | €70,348 | €87,884 | +€17,536 | +24.9% |
| Financial charges | 65/66B | €48,384 | €44,000 | -€4,384 | -9.1% |
| Recurring financial charges | 65 | €48,384 | €44,000 | -€4,384 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €21,963 | €43,884 | +€21,920 | +99.8% |
| Transfer from deferred taxes | 780 | €824 | €824 | = | 0.0% |
| Income taxes | 67/77 | €6,097 | €11,796 | +€5,699 | +93.5% |
| Profit (loss) for the period | 9904 | €16,691 | €32,912 | +€16,221 | +97.2% |
| Transfer from tax-exempt reserves | 789 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,291 | €34,512 | +€16,221 | +88.7% |
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 28 October 2026 via checked.be.