Constructiewerken 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.
Constructiewerken De Kimpe
Largest movements
- Receivables within one year +€74,259
up €74,259 (+648%), from €11,466 to €85,725
of which Trade receivables: +€69,269
- Cash -€36,075
down €36,075 (-29.0%), from €124,490 to €88,415
mainly Receivables within one year (-€74,259) and Contributions, distributions and other (-€71,197)
- Receivables after one year -€33,545
down €33,545 (-28.9%), from €116,146 to €82,601
- Tangible fixed assets -€29,142
down €29,142 (-16.4%), from €177,286 to €148,144
of which Land and buildings: -€17,224
- Debts after one year -€11,795
down €11,795 (-19.6%), from €60,103 to €48,309
- Trade debts -€4,761
down €4,761 (-18.9%), from €25,140 to €20,378
- Reserves -€4,322
down €4,322 (-1.4%), from €316,873 to €312,551
- Gross operating margin +€105,622
up €105,622 (+56.9%), from €185,659 to €291,281
- Financial income -€41,533
down €41,533 (-96.9%), from €42,874 to €1,341
of which Non-recurring financial income: -€41,947
- Staff costs +€35,718
up €35,718 (+34.4%), from €103,776 to €139,494
- Taxes +€5,217
up €5,217 (+22.0%), from €23,685 to €28,902
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 | €431,038 | €406,785 | -€24,252 | -5.6% |
| Fixed assets | 21/28 | €177,686 | €148,544 | -€29,142 | -16.4% |
| Tangible fixed assets | 22/27 | €177,286 | €148,144 | -€29,142 | -16.4% |
| Land and buildings | 22 | €90,751 | €73,527 | -€17,224 | -19.0% |
| Plant, machinery and equipment | 23 | €14,392 | €11,019 | -€3,374 | -23.4% |
| Furniture and vehicles | 24 | €66,342 | €62,058 | -€4,284 | -6.5% |
| Leasing and similar rights | 25 | €5,801 | €1,541 | -€4,260 | -73.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €253,352 | €258,241 | +€4,889 | +1.9% |
| Amounts receivable after more than one year | 29 | €116,146 | €82,601 | -€33,545 | -28.9% |
| Other amounts receivable | 291 | €116,146 | €82,601 | -€33,545 | -28.9% |
| Stocks and contracts in progress | 3 | €1,250 | €1,500 | +€250 | +20.0% |
| Stocks | 30/36 | €1,250 | €1,500 | +€250 | +20.0% |
| Amounts receivable within one year | 40/41 | €11,466 | €85,725 | +€74,259 | +648% |
| Trade receivables | 40 | €9,900 | €79,170 | +€69,269 | +700% |
| Other amounts receivable | 41 | €1,565 | €6,555 | +€4,990 | +319% |
| Cash at bank and in hand | 54/58 | €124,490 | €88,415 | -€36,075 | -29.0% |
| Total equity and liabilities | 10/49 | €431,038 | €406,785 | -€24,252 | -5.6% |
| Equity | 10/15 | €323,724 | €319,402 | -€4,322 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €316,873 | €312,551 | -€4,322 | -1.4% |
| Distributable reserves | 133 | €316,873 | €312,551 | -€4,322 | -1.4% |
| Profit (loss) carried forward | 14 | €651 | €651 | = | 0.0% |
| Amounts payable | 17/49 | €107,314 | €87,384 | -€19,930 | -18.6% |
| Amounts payable after more than one year | 17 | €60,103 | €48,309 | -€11,795 | -19.6% |
| Financial debts | 170/4 | €60,103 | €48,309 | -€11,795 | -19.6% |
| Amounts payable within one year | 42/48 | €47,210 | €39,075 | -€8,135 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €13,423 | €11,795 | -€1,628 | -12.1% |
| Trade debts | 44 | €25,140 | €20,378 | -€4,761 | -18.9% |
| Suppliers | 440/4 | €25,140 | €20,378 | -€4,761 | -18.9% |
| Taxes, remuneration and social security | 45 | €5,685 | €6,902 | +€1,217 | +21.4% |
| Taxes | 450/3 | €5,685 | €6,902 | +€1,217 | +21.4% |
| Other amounts payable | 47/48 | €2,963 | - | -€2,963 | |
| Non-recurring operating income | 76A | - | €7,708 | +€7,708 | |
| Remuneration, social security and pensions | 62 | €103,776 | €139,494 | +€35,718 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,698 | €39,943 | +€2,245 | +6.0% |
| Other operating charges | 640/8 | €4,225 | €5,527 | +€1,302 | +30.8% |
| Non-recurring operating charges | 66A | - | €9,014 | +€9,014 | |
| Gross operating margin | 9900 | €185,659 | €291,281 | +€105,622 | +56.9% |
| Operating profit (loss) | 9901 | €39,960 | €97,303 | +€57,343 | +144% |
| Financial income | 75/76B | €42,874 | €1,341 | -€41,533 | -96.9% |
| Recurring financial income | 75 | €927 | €1,341 | +€414 | +44.7% |
| Non-recurring financial income | 76B | €41,947 | - | -€41,947 | |
| Financial charges | 65/66B | €2,422 | €2,868 | +€446 | +18.4% |
| Recurring financial charges | 65 | €2,422 | €2,868 | +€446 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €80,412 | €95,776 | +€15,364 | +19.1% |
| Income taxes | 67/77 | €23,685 | €28,902 | +€5,217 | +22.0% |
| Profit (loss) for the period | 9904 | €56,728 | €66,874 | +€10,147 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,728 | €66,874 | +€10,147 | +17.9% |
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 14 October 2026 via checked.be.