Kempendrinks Distributie: 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.
Kempendrinks Distributie
Largest movements
- Receivables within one year -€50,693
down €50,693 (-78.5%), from €64,586 to €13,894
- Cash -€2,026
down €2,026 (-56.7%), from €3,570 to €1,545
mainly Other debts (-€62,950) and Trade debts (-€10,983)
- Other debts -€62,950
down €62,950 (-23.8%), from €264,790 to €201,840
- Profit (loss) carried forward +€21,105
up €21,105 (+9.1%), from -€232,551 to -€211,446
- Trade debts -€10,983
down €10,983 (-45.1%), from €24,364 to €13,380
- Gross operating margin -€8,564
down €8,564 (-27.3%), from €31,311 to €22,748
- Staff costs -€2,002
down €2,002, from €707 to -€1,295
- Financial income +€870
new in 2025: €870
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 | €68,157 | €15,438 | -€52,719 | -77.3% |
| Current assets | 29/58 | €68,157 | €15,438 | -€52,719 | -77.3% |
| Amounts receivable within one year | 40/41 | €64,586 | €13,894 | -€50,693 | -78.5% |
| Trade receivables | 40 | €64,586 | €13,894 | -€50,693 | -78.5% |
| Cash at bank and in hand | 54/58 | €3,570 | €1,545 | -€2,026 | -56.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €68,157 | €15,438 | -€52,719 | -77.3% |
| Equity | 10/15 | -€221,901 | -€200,797 | +€21,105 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,449 | €4,449 | = | 0.0% |
| Distributable reserves | 133 | €4,449 | €4,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,551 | -€211,446 | +€21,105 | +9.1% |
| Amounts payable | 17/49 | €290,058 | €216,235 | -€73,824 | -25.5% |
| Amounts payable within one year | 42/48 | €290,058 | €216,235 | -€73,824 | -25.5% |
| Trade debts | 44 | €24,364 | €13,380 | -€10,983 | -45.1% |
| Suppliers | 440/4 | €24,364 | €13,380 | -€10,983 | -45.1% |
| Taxes, remuneration and social security | 45 | €905 | €1,015 | +€109 | +12.1% |
| Taxes | 450/3 | €905 | €1,015 | +€109 | +12.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €264,790 | €201,840 | -€62,950 | -23.8% |
| Remuneration, social security and pensions | 62 | €707 | -€1,295 | -€2,002 | |
| Other operating charges | 640/8 | €1,055 | €1,079 | +€24 | +2.3% |
| Gross operating margin | 9900 | €31,311 | €22,748 | -€8,564 | -27.3% |
| Operating profit (loss) | 9901 | €29,549 | €22,963 | -€6,586 | -22.3% |
| Financial income | 75/76B | - | €870 | +€870 | |
| Recurring financial income | 75 | - | €870 | +€870 | |
| Financial charges | 65/66B | €2,455 | €2,729 | +€274 | +11.2% |
| Recurring financial charges | 65 | €2,455 | €2,729 | +€274 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €27,094 | €21,105 | -€5,990 | -22.1% |
| Profit (loss) for the period | 9904 | €27,094 | €21,105 | -€5,990 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,094 | €21,105 | -€5,990 | -22.1% |
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 28 October 2026 via checked.be.