DE KIMPE D.: 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 KIMPE D.
Largest movements
- Receivables within one year -€149,439
down €149,439 (-26.8%), from €556,900 to €407,460
of which Trade receivables: -€139,873
- Tangible fixed assets +€88,151
up €88,151 (+11.2%), from €786,978 to €875,129
of which Furniture and vehicles: +€160,371
- Receivables after one year -€61,843
down €61,843 (-57.3%), from €107,947 to €46,104
- Debts after one year -€105,974
down €105,974 (-22.5%), from €470,490 to €364,516
- Trade debts +€85,449
up €85,449 (+39.4%), from €216,914 to €302,363
- Tax, wage and social debts -€42,862
down €42,862 (-46.8%), from €91,522 to €48,660
of which Taxes: -€30,445
- Current portion of long-term debt -€34,069
down €34,069 (-24.3%), from €140,043 to €105,974
- Reserves -€31,310
down €31,310 (-5.3%), from €590,759 to €559,449
- Depreciation +€44,341
up €44,341 (+28.4%), from €156,216 to €200,558
- Gross operating margin -€37,387
down €37,387 (-5.0%), from €743,790 to €706,403
- Staff costs +€35,089
up €35,089 (+9.4%), from €373,800 to €408,889
- Taxes -€28,665
down €28,665 (-59.8%), from €47,944 to €19,280
- Financial charges +€7,826
up €7,826 (+57.1%), from €13,704 to €21,530
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.
Cash bridge derived
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 | €1,519,316 | €1,392,005 | -€127,311 | -8.4% |
| Fixed assets | 21/28 | €788,097 | €876,248 | +€88,151 | +11.2% |
| Tangible fixed assets | 22/27 | €786,978 | €875,129 | +€88,151 | +11.2% |
| Land and buildings | 22 | €125,000 | €125,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €97,540 | €73,671 | -€23,868 | -24.5% |
| Furniture and vehicles | 24 | €510,600 | €670,972 | +€160,371 | +31.4% |
| Leasing and similar rights | 25 | €53,838 | €5,486 | -€48,352 | -89.8% |
| Financial fixed assets | 28 | €1,119 | €1,119 | = | 0.0% |
| Current assets | 29/58 | €731,219 | €515,757 | -€215,462 | -29.5% |
| Amounts receivable after more than one year | 29 | €107,947 | €46,104 | -€61,843 | -57.3% |
| Other amounts receivable | 291 | €107,947 | €46,104 | -€61,843 | -57.3% |
| Amounts receivable within one year | 40/41 | €556,900 | €407,460 | -€149,439 | -26.8% |
| Trade receivables | 40 | €492,609 | €352,736 | -€139,873 | -28.4% |
| Other amounts receivable | 41 | €64,290 | €54,724 | -€9,566 | -14.9% |
| Cash at bank and in hand | 54/58 | €47,961 | €42,095 | -€5,865 | -12.2% |
| Deferred charges and accrued income | 490/1 | €18,413 | €20,098 | +€1,685 | +9.2% |
| Total equity and liabilities | 10/49 | €1,519,316 | €1,392,005 | -€127,311 | -8.4% |
| Equity | 10/15 | €596,959 | €565,649 | -€31,310 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €590,759 | €559,449 | -€31,310 | -5.3% |
| Distributable reserves | 133 | €590,759 | €559,449 | -€31,310 | -5.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €922,357 | €826,356 | -€96,001 | -10.4% |
| Amounts payable after more than one year | 17 | €470,490 | €364,516 | -€105,974 | -22.5% |
| Financial debts | 170/4 | €470,490 | €364,516 | -€105,974 | -22.5% |
| Amounts payable within one year | 42/48 | €451,599 | €461,840 | +€10,241 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €140,043 | €105,974 | -€34,069 | -24.3% |
| Trade debts | 44 | €216,914 | €302,363 | +€85,449 | +39.4% |
| Suppliers | 440/4 | €216,914 | €302,363 | +€85,449 | +39.4% |
| Taxes, remuneration and social security | 45 | €91,522 | €48,660 | -€42,862 | -46.8% |
| Taxes | 450/3 | €36,949 | €6,504 | -€30,445 | -82.4% |
| Remuneration and social security | 454/9 | €54,573 | €42,156 | -€12,417 | -22.8% |
| Other amounts payable | 47/48 | €3,120 | €4,843 | +€1,723 | +55.2% |
| Accrued charges and deferred income | 492/3 | €268 | €0 | -€268 | -100.0% |
| Remuneration, social security and pensions | 62 | €373,800 | €408,889 | +€35,089 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,216 | €200,558 | +€44,341 | +28.4% |
| Other operating charges | 640/8 | €9,024 | €10,642 | +€1,618 | +17.9% |
| Gross operating margin | 9900 | €743,790 | €706,403 | -€37,387 | -5.0% |
| Operating profit (loss) | 9901 | €204,750 | €86,315 | -€118,434 | -57.8% |
| Financial income | 75/76B | €3,144 | €3,309 | +€164 | +5.2% |
| Recurring financial income | 75 | €3,144 | €3,309 | +€164 | +5.2% |
| Financial charges | 65/66B | €13,704 | €21,530 | +€7,826 | +57.1% |
| Recurring financial charges | 65 | €13,704 | €21,530 | +€7,826 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €194,190 | €68,094 | -€126,096 | -64.9% |
| Income taxes | 67/77 | €47,944 | €19,280 | -€28,665 | -59.8% |
| Profit (loss) for the period | 9904 | €146,246 | €48,814 | -€97,432 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €146,246 | €48,814 | -€97,432 | -66.6% |
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 11 October 2026 via checked.be.