KACHIMMO: what changed
Two fiscal 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.
KACHIMMO
Largest movements
- Cash +€12,168
up €12,168 (+89.6%), from €13,585 to €25,753
mainly Net result for the year (+€20,632) and Depreciation (+€10,994)
- Receivables within one year +€7,014
up €7,014 (+302.4%), from €2,320 to €9,334
of which Trade receivables: +€9,013
- Tangible fixed assets -€5,581
down €5,581 (-5.5%), from €101,394 to €95,812
of which Furniture and vehicles: -€3,470
- Debts after one year -€10,304
down €10,304 (-12.5%), from €82,460 to €72,156
- Tax, wage and social debts +€6,763
up €6,763 (+171.5%), from €3,943 to €10,706
- Profit (loss) carried forward +€6,087
up €6,087 (+1694.4%), from €359 to €6,446
- Other debts +€5,575
new in 2025: €5,575
- Reserves +€4,545
up €4,545 (+976.3%), from €466 to €5,011
of which Distributable reserves: +€4,545
- Turnover -€113,231
no longer reported in 2025 (was €113,231)
- Gross operating margin +€14,744
up €14,744 (+50.3%), from €29,295 to €44,039
- Taxes +€3,360
up €3,360 (+97.8%), from €3,435 to €6,795
- Purchases and services -€2,230
down €2,230 (-2.2%), from €99,651 to €97,421
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 | €118,532 | €133,818 | +€15,286 | +12.9% |
| Fixed assets | 21/28 | €101,604 | €97,033 | -€4,571 | -4.5% |
| Tangible fixed assets | 22/27 | €101,394 | €95,812 | -€5,581 | -5.5% |
| Land and buildings | 22 | €87,798 | €86,754 | -€1,044 | -1.2% |
| Plant, machinery and equipment | 23 | €9,436 | €8,370 | -€1,066 | -11.3% |
| Furniture and vehicles | 24 | €4,159 | €689 | -€3,470 | -83.4% |
| Financial fixed assets | 28 | €210 | €1,220 | +€1,010 | +481.1% |
| Current assets | 29/58 | €16,929 | €36,785 | +€19,856 | +117.3% |
| Amounts receivable within one year | 40/41 | €2,320 | €9,334 | +€7,014 | +302.4% |
| Trade receivables | 40 | €321 | €9,334 | +€9,013 | +2809.0% |
| Other amounts receivable | 41 | €1,999 | - | -€1,999 | |
| Cash at bank and in hand | 54/58 | €13,585 | €25,753 | +€12,168 | +89.6% |
| Deferred charges and accrued income | 490/1 | €1,024 | €1,698 | +€674 | +65.9% |
| Total equity and liabilities | 10/49 | €118,532 | €133,818 | +€15,286 | +12.9% |
| Equity | 10/15 | €19,375 | €30,007 | +€10,632 | +54.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €466 | €5,011 | +€4,545 | +976.3% |
| Non-distributable reserves | 130/1 | €466 | €466 | = | 0.0% |
| Reserves not available under the articles | 1311 | €466 | €466 | = | 0.0% |
| Distributable reserves | 133 | - | €4,545 | +€4,545 | |
| Profit (loss) carried forward | 14 | €359 | €6,446 | +€6,087 | +1694.4% |
| Amounts payable | 17/49 | €99,158 | €103,811 | +€4,653 | +4.7% |
| Amounts payable after more than one year | 17 | €82,460 | €72,156 | -€10,304 | -12.5% |
| Financial debts | 170/4 | €82,460 | €72,156 | -€10,304 | -12.5% |
| Amounts payable within one year | 42/48 | €16,697 | €31,654 | +€14,957 | +89.6% |
| Current portion of amounts payable after more than one year | 42 | €9,893 | €10,304 | +€411 | +4.2% |
| Trade debts | 44 | €2,862 | €5,070 | +€2,208 | +77.2% |
| Suppliers | 440/4 | €2,862 | €5,070 | +€2,208 | +77.2% |
| Taxes, remuneration and social security | 45 | €3,943 | €10,706 | +€6,763 | +171.5% |
| Taxes | 450/3 | €3,943 | €10,706 | +€6,763 | +171.5% |
| Other amounts payable | 47/48 | - | €5,575 | +€5,575 | |
| Turnover | 70 | €113,231 | - | -€113,231 | |
| Goods, raw materials, services and sundry goods | 60/61 | €99,651 | €97,421 | -€2,230 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,202 | €10,994 | +€791 | +7.8% |
| Other operating charges | 640/8 | €1,550 | €1,648 | +€99 | +6.4% |
| Gross operating margin | 9900 | €29,295 | €44,039 | +€14,744 | +50.3% |
| Operating profit (loss) | 9901 | €17,543 | €31,397 | +€13,854 | +79.0% |
| Financial charges | 65/66B | €4,476 | €3,970 | -€507 | -11.3% |
| Recurring financial charges | 65 | €4,476 | €3,970 | -€507 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €13,066 | €27,427 | +€14,361 | +109.9% |
| Income taxes | 67/77 | €3,435 | €6,795 | +€3,360 | +97.8% |
| Profit (loss) for the period | 9904 | €9,632 | €20,632 | +€11,001 | +114.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,632 | €20,632 | +€11,001 | +114.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.