KEMI CAB: 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.
KEMI CAB
Largest movements
- Receivables within one year +€38,999
up €38,999 (+25.6%), from €152,419 to €191,419
- Tangible fixed assets -€8,438
down €8,438 (-33.3%), from €25,315 to €16,877
- Cash -€3,089
down €3,089 (-43.4%), from €7,112 to €4,022
mainly Receivables within one year (-€38,999) and Contributions, distributions and other (-€12,000)
- Profit (loss) carried forward +€20,330
up €20,330 (+14.5%), from €140,583 to €160,913
- Other debts +€12,000
up €12,000 (+120%), from €10,000 to €22,000
- Tax, wage and social debts -€4,858
no longer reported in 2024 (was €4,858)
- Gross operating margin +€16,418
up €16,418 (+112%), from €14,699 to €31,117
- Taxes -€4,858
no longer reported in 2024 (was €4,858)
- Financial income +€1,832
up €1,832 (+21.9%), from €8,350 to €10,182
- Other operating charges -€622
down €622 (-88.2%), from €705 to €83
- Staff costs +€413
new in 2024: €413
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.
Derived cash bridge
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 | €184,846 | €212,318 | +€27,472 | +14.9% |
| Fixed assets | 21/28 | €25,315 | €16,877 | -€8,438 | -33.3% |
| Tangible fixed assets | 22/27 | €25,315 | €16,877 | -€8,438 | -33.3% |
| Furniture and vehicles | 24 | €25,315 | €16,877 | -€8,438 | -33.3% |
| Current assets | 29/58 | €159,531 | €195,441 | +€35,910 | +22.5% |
| Amounts receivable within one year | 40/41 | €152,419 | €191,419 | +€38,999 | +25.6% |
| Other amounts receivable | 41 | €152,419 | €191,419 | +€38,999 | +25.6% |
| Cash at bank and in hand | 54/58 | €7,112 | €4,022 | -€3,089 | -43.4% |
| Total equity and liabilities | 10/49 | €184,846 | €212,318 | +€27,472 | +14.9% |
| Equity | 10/15 | €160,988 | €181,318 | +€20,330 | +12.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,583 | €160,913 | +€20,330 | +14.5% |
| Provisions and deferred taxes | 16 | €9,000 | €9,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,000 | €9,000 | = | 0.0% |
| Environmental obligations | 163 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable | 17/49 | €14,858 | €22,000 | +€7,142 | +48.1% |
| Amounts payable within one year | 42/48 | €14,858 | €22,000 | +€7,142 | +48.1% |
| Taxes, remuneration and social security | 45 | €4,858 | - | -€4,858 | |
| Taxes | 450/3 | €4,858 | - | -€4,858 | |
| Other amounts payable | 47/48 | €10,000 | €22,000 | +€12,000 | +120% |
| Remuneration, social security and pensions | 62 | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,437 | €8,438 | +€1 | 0.0% |
| Other operating charges | 640/8 | €705 | €83 | -€622 | -88.2% |
| Non-recurring operating charges | 66A | €734 | - | -€734 | |
| Gross operating margin | 9900 | €14,699 | €31,117 | +€16,418 | +112% |
| Operating profit (loss) | 9901 | €4,823 | €22,182 | +€17,359 | +360% |
| Financial income | 75/76B | €8,350 | €10,182 | +€1,832 | +21.9% |
| Recurring financial income | 75 | €8,350 | €10,182 | +€1,832 | +21.9% |
| Financial charges | 65/66B | €49 | €35 | -€15 | -29.5% |
| Recurring financial charges | 65 | €49 | €35 | -€15 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €13,124 | €32,330 | +€19,206 | +146% |
| Income taxes | 67/77 | €4,858 | - | -€4,858 | |
| Profit (loss) for the period | 9904 | €8,266 | €32,330 | +€24,064 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €8,266 | €32,330 | +€24,064 | +291% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.