DE KEMPISCHE STEENKAPPER: 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.
DE KEMPISCHE STEENKAPPER
Largest movements
- Tangible fixed assets +€452,666
up €452,666 (+258%), from €175,420 to €628,086
of which Land and buildings: +€477,451
- Receivables after one year -€90,550
down €90,550 (-100%), from €90,550 to €0
- Receivables within one year +€36,203
up €36,203 (+6.5%), from €555,759 to €591,963
of which Trade receivables: +€131,130
- Deferred charges and accrued income +€32,937
up €32,937 (+19,814%), from €166 to €33,103
- Stocks and contracts +€19,000
up €19,000 (+17.2%), from €110,400 to €129,400
- Debts after one year +€379,515
up €379,515 (+85.6%), from €443,309 to €822,825
of which Financial debts: +€379,515
- Advances received +€50,000
new in 2025: €50,000
- Tax, wage and social debts -€29,231
down €29,231 (-46.3%), from €63,129 to €33,897
of which Taxes: -€28,826
- Accrued charges and deferred income +€23,116
new in 2025: €23,116
- Trade debts -€19,455
down €19,455 (-9.7%), from €200,245 to €180,790
- Financial charges -€39,656
down €39,656 (-38.7%), from €102,364 to €62,707
- Other operating charges +€27,501
up €27,501 (+545%), from €5,050 to €32,551
- Staff costs +€13,774
up €13,774 (+13.1%), from €104,799 to €118,573
- Gross operating margin -€12,132
down €12,132 (-4.2%), from €290,507 to €278,375
- Taxes -€5,300
down €5,300 (-39.6%), from €13,388 to €8,089
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 | €949,638 | €1,391,527 | +€441,889 | +46.5% |
| Fixed assets | 21/28 | €175,420 | €632,028 | +€456,608 | +260% |
| Tangible fixed assets | 22/27 | €175,420 | €628,086 | +€452,666 | +258% |
| Land and buildings | 22 | €0 | €477,451 | +€477,451 | |
| Plant, machinery and equipment | 23 | €166,844 | €139,055 | -€27,789 | -16.7% |
| Furniture and vehicles | 24 | €1,153 | €6,053 | +€4,900 | +425% |
| Other tangible fixed assets | 26 | €7,422 | €5,526 | -€1,897 | -25.6% |
| Financial fixed assets | 28 | - | €3,942 | +€3,942 | |
| Current assets | 29/58 | €774,218 | €759,499 | -€14,720 | -1.9% |
| Amounts receivable after more than one year | 29 | €90,550 | €0 | -€90,550 | -100% |
| Other amounts receivable | 291 | €90,550 | €0 | -€90,550 | -100% |
| Stocks and contracts in progress | 3 | €110,400 | €129,400 | +€19,000 | +17.2% |
| Stocks | 30/36 | €110,400 | €129,400 | +€19,000 | +17.2% |
| Amounts receivable within one year | 40/41 | €555,759 | €591,963 | +€36,203 | +6.5% |
| Trade receivables | 40 | €72,030 | €203,160 | +€131,130 | +182% |
| Other amounts receivable | 41 | €483,729 | €388,803 | -€94,926 | -19.6% |
| Cash at bank and in hand | 54/58 | €17,343 | €5,033 | -€12,309 | -71.0% |
| Deferred charges and accrued income | 490/1 | €166 | €33,103 | +€32,937 | +19,814% |
| Total equity and liabilities | 10/49 | €949,638 | €1,391,527 | +€441,889 | +46.5% |
| Equity | 10/15 | €143,099 | €146,949 | +€3,850 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,499 | €128,349 | +€3,850 | +3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €122,639 | €126,489 | +€3,850 | +3.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €806,539 | €1,244,578 | +€438,039 | +54.3% |
| Amounts payable after more than one year | 17 | €443,309 | €822,825 | +€379,515 | +85.6% |
| Financial debts | 170/4 | €443,309 | €822,825 | +€379,515 | +85.6% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €363,230 | €398,637 | +€35,407 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €50,600 | €62,243 | +€11,643 | +23.0% |
| Financial debts | 43 | €49,256 | €61,916 | +€12,660 | +25.7% |
| Credit institutions | 430/8 | €49,256 | €61,916 | +€12,660 | +25.7% |
| Trade debts | 44 | €200,245 | €180,790 | -€19,455 | -9.7% |
| Suppliers | 440/4 | €200,245 | €180,790 | -€19,455 | -9.7% |
| Advances received on contracts in progress | 46 | - | €50,000 | +€50,000 | |
| Taxes, remuneration and social security | 45 | €63,129 | €33,897 | -€29,231 | -46.3% |
| Taxes | 450/3 | €37,790 | €8,963 | -€28,826 | -76.3% |
| Remuneration and social security | 454/9 | €25,339 | €24,934 | -€405 | -1.6% |
| Other amounts payable | 47/48 | - | €9,791 | +€9,791 | |
| Accrued charges and deferred income | 492/3 | - | €23,116 | +€23,116 | |
| Non-recurring operating income | 76A | €25,121 | - | -€25,121 | |
| Remuneration, social security and pensions | 62 | €104,799 | €118,573 | +€13,774 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,454 | €44,912 | +€2,458 | +5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,050 | €32,551 | +€27,501 | +545% |
| Gross operating margin | 9900 | €290,507 | €278,375 | -€12,132 | -4.2% |
| Operating profit (loss) | 9901 | €138,205 | €82,339 | -€55,865 | -40.4% |
| Financial income | 75/76B | €402 | €2,307 | +€1,905 | +474% |
| Recurring financial income | 75 | €402 | €2,307 | +€1,905 | +474% |
| Financial charges | 65/66B | €102,364 | €62,707 | -€39,656 | -38.7% |
| Recurring financial charges | 65 | €102,364 | €62,707 | -€39,656 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €36,243 | €21,939 | -€14,304 | -39.5% |
| Income taxes | 67/77 | €13,388 | €8,089 | -€5,300 | -39.6% |
| Profit (loss) for the period | 9904 | €22,855 | €13,850 | -€9,005 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,855 | €13,850 | -€9,005 | -39.4% |
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 27 October 2026 via checked.be.