KEMPCO: 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.
KEMPCO
Largest movements
- Receivables within one year +€14,266
up €14,266 (+82.4%), from €17,303 to €31,569
of which Trade receivables: +€15,000
- Tangible fixed assets -€3,572
down €3,572 (-55.6%), from €6,429 to €2,857
of which Furniture and vehicles: -€2,790
- Cash -€535
down €535 (-23.5%), from €2,279 to €1,744
mainly Receivables within one year (-€14,266) and Trade debts (-€1,039)
- Tax, wage and social debts +€7,108
up €7,108 (+17.3%), from €41,200 to €48,308
of which Remuneration and social security: +€6,600
- Other debts +€3,571
up €3,571 (+209.3%), from €1,706 to €5,277
- Trade debts -€1,039
down €1,039 (-15.1%), from €6,893 to €5,854
- Profit (loss) carried forward +€523
up €523 (+1.8%), from -€28,788 to -€28,265
- Gross operating margin +€37,133
up €37,133, from -€32,088 to €5,045
- Other operating charges -€591
down €591 (-39.9%), from €1,479 to €888
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 | €26,011 | €36,174 | +€10,163 | +39.1% |
| Fixed assets | 21/28 | €6,429 | €2,857 | -€3,572 | -55.6% |
| Tangible fixed assets | 22/27 | €6,429 | €2,857 | -€3,572 | -55.6% |
| Plant, machinery and equipment | 23 | €2,476 | €1,694 | -€782 | -31.6% |
| Furniture and vehicles | 24 | €3,953 | €1,163 | -€2,790 | -70.6% |
| Current assets | 29/58 | €19,582 | €33,317 | +€13,735 | +70.1% |
| Amounts receivable within one year | 40/41 | €17,303 | €31,569 | +€14,266 | +82.4% |
| Trade receivables | 40 | €15,500 | €30,500 | +€15,000 | +96.8% |
| Other amounts receivable | 41 | €1,803 | €1,069 | -€734 | -40.7% |
| Cash at bank and in hand | 54/58 | €2,279 | €1,744 | -€535 | -23.5% |
| Deferred charges and accrued income | 490/1 | - | €3 | +€3 | |
| Total equity and liabilities | 10/49 | €26,011 | €36,174 | +€10,163 | +39.1% |
| Equity | 10/15 | -€23,788 | -€23,265 | +€523 | +2.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,788 | -€28,265 | +€523 | +1.8% |
| Amounts payable | 17/49 | €49,799 | €59,439 | +€9,640 | +19.4% |
| Amounts payable within one year | 42/48 | €49,799 | €59,439 | +€9,640 | +19.4% |
| Trade debts | 44 | €6,893 | €5,854 | -€1,039 | -15.1% |
| Suppliers | 440/4 | €6,893 | €5,854 | -€1,039 | -15.1% |
| Taxes, remuneration and social security | 45 | €41,200 | €48,308 | +€7,108 | +17.3% |
| Taxes | 450/3 | €3,600 | €4,108 | +€508 | +14.1% |
| Remuneration and social security | 454/9 | €37,600 | €44,200 | +€6,600 | +17.6% |
| Other amounts payable | 47/48 | €1,706 | €5,277 | +€3,571 | +209.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,572 | €3,572 | = | 0.0% |
| Other operating charges | 640/8 | €1,479 | €888 | -€591 | -39.9% |
| Gross operating margin | 9900 | -€32,088 | €5,045 | +€37,133 | |
| Operating profit (loss) | 9901 | -€37,139 | €585 | +€37,724 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €48 | €64 | +€16 | +33.4% |
| Recurring financial charges | 65 | €48 | €64 | +€16 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,187 | €523 | +€37,711 | |
| Income taxes | 67/77 | €114 | - | -€114 | |
| Profit (loss) for the period | 9904 | -€37,301 | €523 | +€37,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,301 | €523 | +€37,824 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.