KEMPENHULP: 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.
KEMPENHULP
Largest movements
- Cash +€35,384
up €35,384 (+90.8%), from €38,986 to €74,371
mainly Net result for the year (+€30,855) and Tax, wage and social debts (+€15,374)
- Tangible fixed assets -€3,585
down €3,585 (-6.0%), from €59,651 to €56,066
of which Land and buildings: -€2,940
- Receivables within one year +€3,246
up €3,246 (+24.5%), from €13,247 to €16,493
of which Other amounts receivable: +€4,910
- Reserves +€30,855
up €30,855 (+40.2%), from €76,750 to €107,605
- Tax, wage and social debts +€15,374
up €15,374 (+236.9%), from €6,491 to €21,865
of which Taxes: +€10,169
- Contributions -€5,961
down €5,961 (-46.5%), from €12,830 to €6,868
- Debts after one year -€4,044
down €4,044 (-47.7%), from €8,481 to €4,437
- Gross operating margin +€4,877
up €4,877 (+10.4%), from €46,793 to €51,670
- Financial income +€1,182
up €1,182 (+3457.1%), from €34 to €1,216
of which Financial income: +€732
- Financial charges +€938
up €938 (+65.1%), from €1,440 to €2,377
- Depreciation +€893
up €893 (+22.8%), from €3,915 to €4,808
- Other operating charges -€890
down €890 (-32.2%), from €2,762 to €1,873
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,241 | €147,305 | +€35,064 | +31.2% |
| Fixed assets | 21/28 | €59,651 | €56,066 | -€3,585 | -6.0% |
| Tangible fixed assets | 22/27 | €59,651 | €56,066 | -€3,585 | -6.0% |
| Land and buildings | 22 | €53,948 | €51,009 | -€2,940 | -5.4% |
| Furniture and vehicles | 24 | €1,930 | €2,324 | +€394 | +20.4% |
| Other tangible fixed assets | 26 | €3,773 | €2,733 | -€1,040 | -27.6% |
| Current assets | 29/58 | €52,590 | €91,239 | +€38,649 | +73.5% |
| Amounts receivable within one year | 40/41 | €13,247 | €16,493 | +€3,246 | +24.5% |
| Trade receivables | 40 | €5,789 | €4,124 | -€1,664 | -28.8% |
| Other amounts receivable | 41 | €7,458 | €12,368 | +€4,910 | +65.8% |
| Cash at bank and in hand | 54/58 | €38,986 | €74,371 | +€35,384 | +90.8% |
| Deferred charges and accrued income | 490/1 | €357 | €376 | +€19 | +5.3% |
| Total equity and liabilities | 10/49 | €112,241 | €147,305 | +€35,064 | +31.2% |
| Equity | 10/15 | €89,580 | €114,473 | +€24,893 | +27.8% |
| Contributions | 10/11 | €12,830 | €6,868 | -€5,961 | -46.5% |
| Reserves | 13 | €76,750 | €107,605 | +€30,855 | +40.2% |
| Distributable reserves | 133 | €76,750 | €107,605 | +€30,855 | +40.2% |
| Amounts payable | 17/49 | €22,661 | €32,832 | +€10,171 | +44.9% |
| Amounts payable after more than one year | 17 | €8,481 | €4,437 | -€4,044 | -47.7% |
| Financial debts | 170/4 | €8,481 | €4,437 | -€4,044 | -47.7% |
| Amounts payable within one year | 42/48 | €14,180 | €28,395 | +€14,215 | +100.2% |
| Current portion of amounts payable after more than one year | 42 | €3,995 | €4,044 | +€49 | +1.2% |
| Trade debts | 44 | €3,694 | €2,486 | -€1,209 | -32.7% |
| Suppliers | 440/4 | €3,694 | €2,486 | -€1,209 | -32.7% |
| Taxes, remuneration and social security | 45 | €6,491 | €21,865 | +€15,374 | +236.9% |
| Taxes | 450/3 | €6,491 | €16,660 | +€10,169 | +156.7% |
| Remuneration and social security | 454/9 | - | €5,206 | +€5,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,915 | €4,808 | +€893 | +22.8% |
| Other operating charges | 640/8 | €2,762 | €1,873 | -€890 | -32.2% |
| Gross operating margin | 9900 | €46,793 | €51,670 | +€4,877 | +10.4% |
| Operating profit (loss) | 9901 | €40,116 | €44,990 | +€4,874 | +12.1% |
| Financial income | 75/76B | €34 | €1,216 | +€1,182 | +3457.1% |
| Recurring financial income | 75 | €34 | €766 | +€732 | +2140.9% |
| Non-recurring financial income | 76B | - | €450 | +€450 | |
| Financial charges | 65/66B | €1,440 | €2,377 | +€938 | +65.1% |
| Recurring financial charges | 65 | €1,440 | €2,377 | +€938 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €38,711 | €43,828 | +€5,118 | +13.2% |
| Income taxes | 67/77 | €13,120 | €12,974 | -€147 | -1.1% |
| Profit (loss) for the period | 9904 | €25,590 | €30,855 | +€5,264 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,590 | €30,855 | +€5,264 | +20.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.