IBB Kempen: what changed
IBB Kempen
Largest movements
- Cash -€60,103
down €60,103 (-70.4%), from €85,434 to €25,331
mainly Receivables within one year (-€40,166) and Deferred charges and accrued income (-€35,611)
- Receivables within one year +€40,166
up €40,166 (+50.6%), from €79,440 to €119,606
of which Other amounts receivable: +€28,619
- Deferred charges and accrued income +€35,611
new in 2025: €35,611
- Tangible fixed assets -€7,263
down €7,263 (-40.1%), from €18,109 to €10,846
of which Furniture and vehicles: -€5,771
- Trade debts +€28,472
up €28,472 (+26.3%), from €108,097 to €136,569
- Reserves -€24,108
down €24,108 (-74.4%), from €32,381 to €8,274
- Other debts +€23,729
up €23,729 (+494%), from €4,800 to €28,529
- Tax, wage and social debts -€19,682
down €19,682 (-56.7%), from €34,704 to €15,022
of which Taxes: -€13,882
- Gross operating margin +€10,715
up €10,715 (+6.2%), from €173,094 to €183,809
- Staff costs +€6,122
up €6,122 (+4.2%), from €146,744 to €152,865
- Financial charges -€2,248
down €2,248 (-28.7%), from €7,845 to €5,597
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,983 | €191,394 | +€8,411 | +4.6% |
| Fixed assets | 21/28 | €18,109 | €10,846 | -€7,263 | -40.1% |
| Tangible fixed assets | 22/27 | €18,109 | €10,846 | -€7,263 | -40.1% |
| Plant, machinery and equipment | 23 | €6,098 | €4,605 | -€1,493 | -24.5% |
| Furniture and vehicles | 24 | €12,011 | €6,241 | -€5,771 | -48.0% |
| Current assets | 29/58 | €164,874 | €180,548 | +€15,674 | +9.5% |
| Amounts receivable within one year | 40/41 | €79,440 | €119,606 | +€40,166 | +50.6% |
| Trade receivables | 40 | €79,440 | €90,987 | +€11,547 | +14.5% |
| Other amounts receivable | 41 | - | €28,619 | +€28,619 | |
| Cash at bank and in hand | 54/58 | €85,434 | €25,331 | -€60,103 | -70.4% |
| Deferred charges and accrued income | 490/1 | - | €35,611 | +€35,611 | |
| Total equity and liabilities | 10/49 | €182,983 | €191,394 | +€8,411 | +4.6% |
| Equity | 10/15 | €35,381 | €11,274 | -€24,108 | -68.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,381 | €8,274 | -€24,108 | -74.4% |
| Distributable reserves | 133 | €32,381 | €8,274 | -€24,108 | -74.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,602 | €180,121 | +€32,519 | +22.0% |
| Amounts payable within one year | 42/48 | €147,602 | €180,121 | +€32,519 | +22.0% |
| Trade debts | 44 | €108,097 | €136,569 | +€28,472 | +26.3% |
| Suppliers | 440/4 | €108,097 | €136,569 | +€28,472 | +26.3% |
| Taxes, remuneration and social security | 45 | €34,704 | €15,022 | -€19,682 | -56.7% |
| Taxes | 450/3 | €18,564 | €4,681 | -€13,882 | -74.8% |
| Remuneration and social security | 454/9 | €16,140 | €10,341 | -€5,799 | -35.9% |
| Other amounts payable | 47/48 | €4,800 | €28,529 | +€23,729 | +494% |
| Remuneration, social security and pensions | 62 | €146,744 | €152,865 | +€6,122 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,859 | €8,018 | +€159 | +2.0% |
| Other operating charges | 640/8 | €2,722 | €2,295 | -€427 | -15.7% |
| Non-recurring operating charges | 66A | €205 | €2,616 | +€2,411 | +1,177% |
| Gross operating margin | 9900 | €173,094 | €183,809 | +€10,715 | +6.2% |
| Operating profit (loss) | 9901 | €15,565 | €18,016 | +€2,451 | +15.7% |
| Financial income | 75/76B | €2,241 | €752 | -€1,489 | -66.5% |
| Recurring financial income | 75 | €2,241 | €752 | -€1,489 | -66.5% |
| Financial charges | 65/66B | €7,845 | €5,597 | -€2,248 | -28.7% |
| Recurring financial charges | 65 | €7,845 | €5,597 | -€2,248 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €9,961 | €13,170 | +€3,209 | +32.2% |
| Income taxes | 67/77 | €4,796 | €4,897 | +€100 | +2.1% |
| Profit (loss) for the period | 9904 | €5,165 | €8,274 | +€3,109 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,165 | €8,274 | +€3,109 | +60.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.