KEM CONSTRUCT: 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.
KEM CONSTRUCT
Largest movements
- Receivables within one year +€28,970
up €28,970 (+59.0%), from €49,142 to €78,112
of which Other amounts receivable: +€38,699
- Cash +€1,396
new in 2024: €1,396
mainly Trade debts (+€13,082) and Tax, wage and social debts (+€12,441)
- Trade debts +€13,082
up €13,082 (+305.5%), from €4,281 to €17,363
- Tax, wage and social debts +€12,441
new in 2024: €12,441
- Profit (loss) carried forward +€4,843
up €4,843 (+10.8%), from €44,861 to €49,703
- Gross operating margin -€27,250
down €27,250 (-60.7%), from €44,861 to €17,611
- Taxes +€12,441
new in 2024: €12,441
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,142 | €79,508 | +€30,366 | +61.8% |
| Current assets | 29/58 | €49,142 | €79,508 | +€30,366 | +61.8% |
| Amounts receivable within one year | 40/41 | €49,142 | €78,112 | +€28,970 | +59.0% |
| Trade receivables | 40 | €48,885 | €39,156 | -€9,729 | -19.9% |
| Other amounts receivable | 41 | €257 | €38,956 | +€38,699 | +15063.1% |
| Cash at bank and in hand | 54/58 | - | €1,396 | +€1,396 | |
| Total equity and liabilities | 10/49 | €49,142 | €79,508 | +€30,366 | +61.8% |
| Equity | 10/15 | €44,861 | €49,703 | +€4,843 | +10.8% |
| Profit (loss) carried forward | 14 | €44,861 | €49,703 | +€4,843 | +10.8% |
| Amounts payable | 17/49 | €4,281 | €29,804 | +€25,523 | +596.1% |
| Amounts payable within one year | 42/48 | €4,281 | €29,804 | +€25,523 | +596.1% |
| Trade debts | 44 | €4,281 | €17,363 | +€13,082 | +305.5% |
| Suppliers | 440/4 | €4,281 | €17,363 | +€13,082 | +305.5% |
| Taxes, remuneration and social security | 45 | - | €12,441 | +€12,441 | |
| Taxes | 450/3 | - | €12,441 | +€12,441 | |
| Gross operating margin | 9900 | €44,861 | €17,611 | -€27,250 | -60.7% |
| Operating profit (loss) | 9901 | €44,861 | €17,611 | -€27,250 | -60.7% |
| Financial charges | 65/66B | - | €326 | +€326 | |
| Recurring financial charges | 65 | - | €326 | +€326 | |
| Profit (loss) for the period before taxes | 9903 | €44,861 | €17,284 | -€27,576 | -61.5% |
| Income taxes | 67/77 | - | €12,441 | +€12,441 | |
| Profit (loss) for the period | 9904 | €44,861 | €4,843 | -€40,018 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,861 | €4,843 | -€40,018 | -89.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.