KEMPENEERS - BIESMANS: what changed
What changed
KEMPENEERS - BIESMANS
NACE 25.120, Manufacture of fabricated metal products, except machinery and equipment
filed annual accounts (NBB)
Net result for the year
€59,754
2024 · €54,370+€5,384
Equity
€348,891
2024 · €289,137+€59,754
Cash
€72,245
2024 · €24,512+€47,733
Balance sheet total
€1.0m
2024 · €914,817+€101,741
Largest movements
Assets
- Stocks and contracts +€48,434
up €48,434 (+47.0%), from €103,017 to €151,451
of which Contracts in progress: +€34,479
- Cash +€47,733
up €47,733 (+195%), from €24,512 to €72,245
mainly Depreciation (+€88,111) and Trade debts (+€79,262)
Equity and liabilities
- Trade debts +€79,262
up €79,262 (+37.5%), from €211,114 to €290,376
- Reserves +€59,754
up €59,754 (+22.1%), from €270,537 to €330,291
of which Distributable reserves: +€59,754
- Current portion of long-term debt -€33,325
down €33,325 (-32.0%), from €104,239 to €70,914
Income statement
- Staff costs -€81,577
down €81,577 (-33.6%), from €242,538 to €160,961
- Gross operating margin -€75,608
down €75,608 (-17.6%), from €429,513 to €353,906
- Taxes +€13,576
up €13,576 (+2,182%), from €622 to €14,198
- Depreciation -€13,504
down €13,504 (-13.3%), from €101,615 to €88,111
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
€54,370
Gross operating margin
-€75,608
Staff costs
+€81,577
Depreciation
+€13,504
Other operating charges
-€1,059
Financial income
+€875
Financial charges
-€331
Taxes
-€13,576
Result 2025
€59,754
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
+€172,148
Investment
-€86,527
Financing
-€37,887
Cash 2024
€24,512
From operations (derived)
+€172,148
Net result for the year
+€59,754
Depreciation
+€88,111
Stocks and contracts
-€48,434
Receivables within one year
-€6,569
Deferred charges and accrued income
-€589
Trade debts
+€79,262
Tax, wage and social debts
-€5,187
Accrued charges and deferred income
+€5,800
Investment (derived)
-€86,527
Investment in fixed assets (net)
-€85,430
Current investments
-€1,097
Financing
-€37,887
Debts after one year
-€2,253
Current portion of long-term debt
-€33,325
Short-term financial debts
-€2,309
Cash 2025
€72,245
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €914,817 | €1,016,558 | +€101,741 | +11.1% |
| Fixed assets | 21/28 | €471,583 | €468,902 | -€2,681 | -0.6% |
| Tangible fixed assets | 22/27 | €471,583 | €468,902 | -€2,681 | -0.6% |
| Land and buildings | 22 | €222,943 | €197,936 | -€25,007 | -11.2% |
| Plant, machinery and equipment | 23 | €4,673 | €3,232 | -€1,441 | -30.8% |
| Furniture and vehicles | 24 | €243,967 | €267,734 | +€23,767 | +9.7% |
| Current assets | 29/58 | €443,234 | €547,656 | +€104,422 | +23.6% |
| Stocks and contracts in progress | 3 | €103,017 | €151,451 | +€48,434 | +47.0% |
| Stocks | 30/36 | €74,796 | €88,751 | +€13,955 | +18.7% |
| Contracts in progress | 37 | €28,221 | €62,700 | +€34,479 | +122% |
| Amounts receivable within one year | 40/41 | €300,756 | €307,325 | +€6,569 | +2.2% |
| Trade receivables | 40 | €239,046 | €220,246 | -€18,800 | -7.9% |
| Other amounts receivable | 41 | €61,710 | €87,079 | +€25,369 | +41.1% |
| Current investments | 50/53 | - | €1,097 | +€1,097 | |
| Cash at bank and in hand | 54/58 | €24,512 | €72,245 | +€47,733 | +195% |
| Deferred charges and accrued income | 490/1 | €14,949 | €15,538 | +€589 | +3.9% |
| Total equity and liabilities | 10/49 | €914,817 | €1,016,558 | +€101,741 | +11.1% |
| Equity | 10/15 | €289,137 | €348,891 | +€59,754 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €270,537 | €330,291 | +€59,754 | +22.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €270,537 | €330,291 | +€59,754 | +22.1% |
| Amounts payable | 17/49 | €625,680 | €667,667 | +€41,987 | +6.7% |
| Amounts payable after more than one year | 17 | €156,599 | €154,346 | -€2,253 | -1.4% |
| Financial debts | 170/4 | €156,599 | €154,346 | -€2,253 | -1.4% |
| Amounts payable within one year | 42/48 | €469,080 | €507,521 | +€38,440 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €104,239 | €70,914 | -€33,325 | -32.0% |
| Financial debts | 43 | €123,373 | €121,064 | -€2,309 | -1.9% |
| Credit institutions | 430/8 | €123,373 | €95,002 | -€28,371 | -23.0% |
| Other loans | 439 | - | €26,062 | +€26,062 | |
| Trade debts | 44 | €211,114 | €290,376 | +€79,262 | +37.5% |
| Suppliers | 440/4 | €211,114 | €290,376 | +€79,262 | +37.5% |
| Taxes, remuneration and social security | 45 | €30,355 | €25,168 | -€5,187 | -17.1% |
| Taxes | 450/3 | €4,582 | €7,420 | +€2,838 | +61.9% |
| Remuneration and social security | 454/9 | €25,772 | €17,748 | -€8,025 | -31.1% |
| Accrued charges and deferred income | 492/3 | - | €5,800 | +€5,800 | |
| Non-recurring operating income | 76A | €13,223 | €0 | -€13,223 | -100% |
| Remuneration, social security and pensions | 62 | €242,538 | €160,961 | -€81,577 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,615 | €88,111 | -€13,504 | -13.3% |
| Other operating charges | 640/8 | €12,895 | €13,954 | +€1,059 | +8.2% |
| Gross operating margin | 9900 | €429,513 | €353,906 | -€75,608 | -17.6% |
| Operating profit (loss) | 9901 | €72,465 | €90,880 | +€18,414 | +25.4% |
| Financial income | 75/76B | €1,794 | €2,669 | +€875 | +48.8% |
| Recurring financial income | 75 | €1,794 | €2,669 | +€875 | +48.8% |
| Financial charges | 65/66B | €19,267 | €19,597 | +€331 | +1.7% |
| Recurring financial charges | 65 | €19,267 | €19,597 | +€331 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €54,993 | €73,952 | +€18,959 | +34.5% |
| Income taxes | 67/77 | €622 | €14,198 | +€13,576 | +2,182% |
| Profit (loss) for the period | 9904 | €54,370 | €59,754 | +€5,384 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,370 | €59,754 | +€5,384 | +9.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.