KEMICOM: 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.
KEMICOM
Largest movements
- Receivables within one year +€84,839
up €84,839 (+55.3%), from €153,316 to €238,155
of which Other amounts receivable: +€74,891
- Cash -€13,257
down €13,257 (-22.0%), from €60,157 to €46,899
mainly Receivables within one year (-€84,839) and Debts after one year (-€11,080)
- Tangible fixed assets -€10,135
down €10,135 (-31.6%), from €32,110 to €21,976
of which Furniture and vehicles: -€9,930
- Current investments -€10,000
down €10,000 (-5.9%), from €170,000 to €160,000
- Reserves +€71,200
up €71,200 (+19.9%), from €357,171 to €428,371
of which Distributable reserves: +€71,200
- Debts after one year -€11,080
down €11,080 (-79.8%), from €13,879 to €2,800
- Gross operating margin +€19,566
up €19,566 (+25.5%), from €76,868 to €96,433
- Financial income -€5,207
down €5,207 (-26.9%), from €19,351 to €14,144
- Taxes +€3,981
up €3,981 (+16.8%), from €23,722 to €27,703
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 | €415,583 | €467,030 | +€51,447 | +12.4% |
| Fixed assets | 21/28 | €32,110 | €21,976 | -€10,135 | -31.6% |
| Tangible fixed assets | 22/27 | €32,110 | €21,976 | -€10,135 | -31.6% |
| Plant, machinery and equipment | 23 | €763 | €558 | -€205 | -26.9% |
| Furniture and vehicles | 24 | €31,347 | €21,417 | -€9,930 | -31.7% |
| Current assets | 29/58 | €383,473 | €445,055 | +€61,582 | +16.1% |
| Amounts receivable within one year | 40/41 | €153,316 | €238,155 | +€84,839 | +55.3% |
| Trade receivables | 40 | €8,202 | €18,150 | +€9,948 | +121.3% |
| Other amounts receivable | 41 | €145,114 | €220,005 | +€74,891 | +51.6% |
| Current investments | 50/53 | €170,000 | €160,000 | -€10,000 | -5.9% |
| Cash at bank and in hand | 54/58 | €60,157 | €46,899 | -€13,257 | -22.0% |
| Total equity and liabilities | 10/49 | €415,583 | €467,030 | +€51,447 | +12.4% |
| Equity | 10/15 | €374,356 | €445,596 | +€71,240 | +19.0% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €357,171 | €428,371 | +€71,200 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €355,311 | €426,511 | +€71,200 | +20.0% |
| Profit (loss) carried forward | 14 | €3,785 | €3,825 | +€40 | +1.0% |
| Amounts payable | 17/49 | €41,227 | €21,434 | -€19,792 | -48.0% |
| Amounts payable after more than one year | 17 | €13,879 | €2,800 | -€11,080 | -79.8% |
| Financial debts | 170/4 | €13,879 | €2,800 | -€11,080 | -79.8% |
| Amounts payable within one year | 42/48 | €27,347 | €18,635 | -€8,713 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €10,892 | €11,080 | +€188 | +1.7% |
| Trade debts | 44 | €3,846 | €220 | -€3,626 | -94.3% |
| Suppliers | 440/4 | €3,846 | €220 | -€3,626 | -94.3% |
| Taxes, remuneration and social security | 45 | €10,134 | €6,275 | -€3,859 | -38.1% |
| Taxes | 450/3 | €10,134 | €6,275 | -€3,859 | -38.1% |
| Other amounts payable | 47/48 | €2,476 | €1,061 | -€1,415 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,135 | €10,135 | = | 0.0% |
| Other operating charges | 640/8 | €736 | €930 | +€194 | +26.4% |
| Gross operating margin | 9900 | €76,868 | €96,433 | +€19,566 | +25.5% |
| Operating profit (loss) | 9901 | €65,997 | €85,369 | +€19,372 | +29.4% |
| Financial income | 75/76B | €19,351 | €14,144 | -€5,207 | -26.9% |
| Recurring financial income | 75 | €19,351 | €14,144 | -€5,207 | -26.9% |
| Financial charges | 65/66B | €689 | €569 | -€120 | -17.3% |
| Recurring financial charges | 65 | €689 | €504 | -€185 | -26.8% |
| Non-recurring financial charges | 66B | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €84,658 | €98,943 | +€14,285 | +16.9% |
| Income taxes | 67/77 | €23,722 | €27,703 | +€3,981 | +16.8% |
| Profit (loss) for the period | 9904 | €60,936 | €71,240 | +€10,304 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,936 | €71,240 | +€10,304 | +16.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.