KEMIA: what changed
What changed
KEMIA
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €794,167+€478,845
Equity
€8.2m
2024 · €7.0m+€1.3m
Cash
€1.2m
2024 · €54,495+€1.1m
Balance sheet total
€8.9m
2024 · €7.7m+€1.1m
Largest movements
Assets
- Cash +€1.1m
up €1.1m (+2,108%), from €54,495 to €1.2m
mainly Net result for the year (+€1.3m) and Depreciation (+€17,455)
Equity and liabilities
- Profit (loss) carried forward +€1.3m
up €1.3m (+23.1%), from €5.5m to €6.8m
- Other debts -€113,298
down €113,298 (-15.4%), from €737,766 to €624,469
Income statement
- Financial income +€458,674
up €458,674 (+61.0%), from €751,602 to €1.2m
- Financial charges -€30,778
down €30,778 (-40.5%), from €76,079 to €45,300
- Taxes +€7,047
up €7,047 (+46.4%), from €15,176 to €22,223
- Turnover -€4,259
down €4,259 (-1.5%), from €283,560 to €279,301
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.
Result 2024
€794,167
Turnover
-€4,259
Other operating income
-€572
Services and other goods
+€1,117
Depreciation
+€442
Other operating charges
-€288
Financial income
+€458,674
Financial charges
+€30,778
Taxes
-€7,047
Result 2025
€1.3m
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
-€10,701
Financing
€0
Cash 2024
€54,495
From operations (derived)
+€1.2m
Net result for the year
+€1.3m
Depreciation
+€17,455
Receivables within one year
-€7,099
Smaller working-capital items
+€457
Tax, wage and social debts
-€10,921
Other debts
-€113,298
Investment (derived)
-€10,701
Investment in fixed assets (net)
-€2,216
Current investments
-€8,485
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,741,257 | €8,890,084 | +€1.1m | +14.8% |
| Fixed assets | 21/28 | €6,713,335 | €6,698,096 | -€15,239 | -0.2% |
| Tangible fixed assets | 22/27 | €28,606 | €13,367 | -€15,239 | -53.3% |
| Plant, machinery and equipment | 23 | - | €1,868 | +€1,868 | |
| Furniture and vehicles | 24 | €28,606 | €11,499 | -€17,107 | -59.8% |
| Financial fixed assets | 28 | €6,684,729 | €6,684,729 | = | 0.0% |
| Affiliated companies | 280/1 | €6,684,729 | €6,684,729 | = | 0.0% |
| Participating interests | 280 | €6,684,729 | €6,684,729 | = | 0.0% |
| Current assets | 29/58 | €1,027,921 | €2,191,988 | +€1.2m | +113% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €77,285 | €84,385 | +€7,099 | +9.2% |
| Trade receivables | 40 | €28,427 | €54,112 | +€25,684 | +90.4% |
| Other amounts receivable | 41 | €48,858 | €30,273 | -€18,585 | -38.0% |
| Current investments | 50/53 | €895,408 | €903,893 | +€8,485 | +0.9% |
| Other investments | 51/53 | €895,408 | €903,893 | +€8,485 | +0.9% |
| Cash at bank and in hand | 54/58 | €54,495 | €1,203,401 | +€1.1m | +2,108% |
| Deferred charges and accrued income | 490/1 | €734 | €310 | -€423 | -57.7% |
| Total equity and liabilities | 10/49 | €7,741,257 | €8,890,084 | +€1.1m | +14.8% |
| Equity | 10/15 | €6,962,729 | €8,235,741 | +€1.3m | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,421,860 | €1,421,860 | = | 0.0% |
| Distributable reserves | 133 | €1,421,860 | €1,421,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,522,269 | €6,795,281 | +€1.3m | +23.1% |
| Amounts payable | 17/49 | €778,527 | €654,343 | -€124,184 | -16.0% |
| Amounts payable within one year | 42/48 | €778,527 | €654,330 | -€124,197 | -16.0% |
| Trade debts | 44 | €369 | €391 | +€22 | +5.9% |
| Suppliers | 440/4 | €369 | €391 | +€22 | +5.9% |
| Taxes, remuneration and social security | 45 | €40,392 | €29,471 | -€10,921 | -27.0% |
| Taxes | 450/3 | €40,392 | €29,471 | -€10,921 | -27.0% |
| Other amounts payable | 47/48 | €737,766 | €624,469 | -€113,298 | -15.4% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Operating income | 70/76A | €305,773 | €300,942 | -€4,831 | -1.6% |
| Turnover | 70 | €283,560 | €279,301 | -€4,259 | -1.5% |
| Other operating income | 74 | €22,213 | €21,641 | -€572 | -2.6% |
| Operating charges | 60/66A | €171,954 | €170,682 | -€1,271 | -0.7% |
| Services and other goods | 61 | €152,026 | €150,909 | -€1,117 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,897 | €17,455 | -€442 | -2.5% |
| Other operating charges | 640/8 | €2,031 | €2,319 | +€288 | +14.2% |
| Operating profit (loss) | 9901 | €133,819 | €130,260 | -€3,560 | -2.7% |
| Financial income | 75/76B | €751,602 | €1,210,276 | +€458,674 | +61.0% |
| Recurring financial income | 75 | €751,602 | €1,210,276 | +€458,674 | +61.0% |
| Income from financial fixed assets | 750 | €750,258 | €1,200,000 | +€449,742 | +59.9% |
| Income from current assets | 751 | €1,344 | €2,159 | +€816 | +60.7% |
| Other financial income | 752/9 | - | €8,117 | +€8,117 | |
| Financial charges | 65/66B | €76,079 | €45,300 | -€30,778 | -40.5% |
| Recurring financial charges | 65 | €76,079 | €45,300 | -€30,778 | -40.5% |
| Debt charges | 650 | €75,629 | €44,760 | -€30,869 | -40.8% |
| Other financial charges | 652/9 | €449 | €540 | +€91 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €809,343 | €1,295,235 | +€485,893 | +60.0% |
| Income taxes | 67/77 | €15,176 | €22,223 | +€7,047 | +46.4% |
| Taxes | 670/3 | €15,176 | €22,223 | +€7,047 | +46.4% |
| Profit (loss) for the period | 9904 | €794,167 | €1,273,012 | +€478,845 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €794,167 | €1,273,012 | +€478,845 | +60.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.