Kempen Industries: 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.
Kempen Industries
Largest movements
- Receivables within one year -€122,898
down €122,898 (-19.3%), from €636,750 to €513,852
of which Trade receivables: -€66,550
- Debts after one year -€523,365
down €523,365 (-30.7%), from €1.7m to €1.2m
- Profit (loss) carried forward +€413,216
up €413,216 (+151%), from €273,491 to €686,706
- Gross operating margin +€129,557
up €129,557, from -€8,423 to €121,134
- Financial charges -€51,892
down €51,892 (-36.4%), from €142,730 to €90,838
- Financial income -€41,722
down €41,722 (-9.8%), from €424,762 to €383,040
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.
Derived cash bridge
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 | €4,601,849 | €4,479,168 | -€122,681 | -2.7% |
| Fixed assets | 21/28 | €3,955,000 | €3,955,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,955,000 | €3,955,000 | = | 0.0% |
| Current assets | 29/58 | €646,849 | €524,168 | -€122,681 | -19.0% |
| Amounts receivable within one year | 40/41 | €636,750 | €513,852 | -€122,898 | -19.3% |
| Trade receivables | 40 | €211,750 | €145,200 | -€66,550 | -31.4% |
| Other amounts receivable | 41 | €425,000 | €368,652 | -€56,348 | -13.3% |
| Cash at bank and in hand | 54/58 | €10,099 | €10,316 | +€217 | +2.2% |
| Total equity and liabilities | 10/49 | €4,601,849 | €4,479,168 | -€122,681 | -2.7% |
| Equity | 10/15 | €1,973,489 | €2,386,705 | +€413,216 | +20.9% |
| Contributions | 10/11 | €1,699,998 | €1,699,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273,491 | €686,706 | +€413,216 | +151% |
| Amounts payable | 17/49 | €2,628,360 | €2,092,464 | -€535,897 | -20.4% |
| Amounts payable after more than one year | 17 | €1,707,423 | €1,184,058 | -€523,365 | -30.7% |
| Financial debts | 170/4 | €1,707,423 | €1,184,058 | -€523,365 | -30.7% |
| Amounts payable within one year | 42/48 | €918,557 | €904,018 | -€14,539 | -1.6% |
| Financial debts | 43 | €392,577 | €399,403 | +€6,826 | +1.7% |
| Credit institutions | 430/8 | €392,577 | €399,403 | +€6,826 | +1.7% |
| Trade debts | 44 | €58,235 | €62,911 | +€4,676 | +8.0% |
| Suppliers | 440/4 | €58,235 | €62,911 | +€4,676 | +8.0% |
| Taxes, remuneration and social security | 45 | €10,673 | €6,913 | -€3,761 | -35.2% |
| Taxes | 450/3 | €10,673 | €6,913 | -€3,761 | -35.2% |
| Other amounts payable | 47/48 | €457,071 | €434,792 | -€22,280 | -4.9% |
| Accrued charges and deferred income | 492/3 | €2,381 | €4,388 | +€2,008 | +84.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€8,423 | €121,134 | +€129,557 | |
| Operating profit (loss) | 9901 | -€8,541 | €121,014 | +€129,555 | |
| Financial income | 75/76B | €424,762 | €383,040 | -€41,722 | -9.8% |
| Recurring financial income | 75 | €424,762 | €383,040 | -€41,722 | -9.8% |
| Financial charges | 65/66B | €142,730 | €90,838 | -€51,892 | -36.4% |
| Recurring financial charges | 65 | €142,730 | €90,838 | -€51,892 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €273,491 | €413,216 | +€139,725 | +51.1% |
| Profit (loss) for the period | 9904 | €273,491 | €413,216 | +€139,725 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €273,491 | €413,216 | +€139,725 | +51.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.