KeimOTech: 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.
KeimOTech
Largest movements
- Cash +€19,683
up €19,683 (+62.1%), from €31,702 to €51,385
mainly Net result for the year (+€30,105) and Depreciation (+€9,809)
- Receivables within one year +€12,212
up €12,212 (+51.2%), from €23,852 to €36,064
- Tangible fixed assets -€9,309
down €9,309 (-30.8%), from €30,195 to €20,885
of which Furniture and vehicles: -€6,336
- Reserves +€30,000
up €30,000 (+83.3%), from €36,000 to €66,000
- Debts after one year -€6,793
down €6,793 (-35.3%), from €19,247 to €12,454
- Tax, wage and social debts -€1,896
down €1,896 (-19.8%), from €9,596 to €7,700
- Gross operating margin -€26,147
down €26,147 (-32.6%), from €80,184 to €54,038
- Write-downs -€14,416
no longer reported in 2025 (was €14,416)
- Taxes -€2,402
down €2,402 (-16.3%), from €14,707 to €12,305
- Depreciation -€2,194
down €2,194 (-18.3%), from €12,003 to €9,809
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 | €93,534 | €114,805 | +€21,271 | +22.7% |
| Fixed assets | 21/28 | €34,569 | €24,760 | -€9,809 | -28.4% |
| Intangible fixed assets | 21 | €4,374 | €3,874 | -€500 | -11.4% |
| Tangible fixed assets | 22/27 | €30,195 | €20,885 | -€9,309 | -30.8% |
| Plant, machinery and equipment | 23 | €6,323 | €3,349 | -€2,974 | -47.0% |
| Furniture and vehicles | 24 | €23,872 | €17,536 | -€6,336 | -26.5% |
| Current assets | 29/58 | €58,965 | €90,046 | +€31,081 | +52.7% |
| Amounts receivable within one year | 40/41 | €23,852 | €36,064 | +€12,212 | +51.2% |
| Trade receivables | 40 | €23,852 | €36,064 | +€12,212 | +51.2% |
| Cash at bank and in hand | 54/58 | €31,702 | €51,385 | +€19,683 | +62.1% |
| Deferred charges and accrued income | 490/1 | €3,411 | €2,597 | -€814 | -23.9% |
| Total equity and liabilities | 10/49 | €93,534 | €114,805 | +€21,271 | +22.7% |
| Equity | 10/15 | €51,225 | €81,330 | +€30,105 | +58.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €66,000 | +€30,000 | +83.3% |
| Distributable reserves | 133 | €36,000 | €66,000 | +€30,000 | +83.3% |
| Profit (loss) carried forward | 14 | €225 | €330 | +€105 | +46.5% |
| Amounts payable | 17/49 | €42,309 | €33,476 | -€8,833 | -20.9% |
| Amounts payable after more than one year | 17 | €19,247 | €12,454 | -€6,793 | -35.3% |
| Financial debts | 170/4 | €19,247 | €12,454 | -€6,793 | -35.3% |
| Amounts payable within one year | 42/48 | €23,062 | €21,022 | -€2,040 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €6,793 | €6,793 | = | 0.0% |
| Trade debts | 44 | €598 | €666 | +€69 | +11.5% |
| Suppliers | 440/4 | €598 | €666 | +€69 | +11.5% |
| Taxes, remuneration and social security | 45 | €9,596 | €7,700 | -€1,896 | -19.8% |
| Taxes | 450/3 | €9,596 | €7,700 | -€1,896 | -19.8% |
| Other amounts payable | 47/48 | €6,075 | €5,862 | -€212 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,003 | €9,809 | -€2,194 | -18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,416 | - | -€14,416 | |
| Other operating charges | 640/8 | €1,501 | €797 | -€704 | -46.9% |
| Gross operating margin | 9900 | €80,184 | €54,038 | -€26,147 | -32.6% |
| Operating profit (loss) | 9901 | €52,265 | €43,432 | -€8,833 | -16.9% |
| Financial charges | 65/66B | €1,333 | €1,022 | -€311 | -23.3% |
| Recurring financial charges | 65 | €1,333 | €1,022 | -€311 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €50,932 | €42,409 | -€8,522 | -16.7% |
| Income taxes | 67/77 | €14,707 | €12,305 | -€2,402 | -16.3% |
| Profit (loss) for the period | 9904 | €36,225 | €30,105 | -€6,120 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,225 | €30,105 | -€6,120 | -16.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.