Kempenland: 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.
Kempenland
Largest movements
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Receivables within one year +€301,224
up €301,224 (+10.8%), from €2.8m to €3.1m
- Cash +€160,236
up €160,236 (+108%), from €148,318 to €308,554
mainly Current investments (+€400,000) and Accrued charges and deferred income (+€78,716)
- Accrued charges and deferred income +€78,716
up €78,716 (+294%), from €26,803 to €105,519
- Financial income +€48,303
up €48,303 (+70.5%), from €68,551 to €116,854
- Financial charges +€47,540
up €47,540 (+72.0%), from €66,016 to €113,555
- Other operating charges +€12,766
up €12,766 (+786%), from €1,625 to €14,391
- Gross operating margin -€1,632
down €1,632 (-29.4%), from -€5,552 to -€7,184
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 | €3,724,267 | €3,784,724 | +€60,457 | +1.6% |
| Fixed assets | 21/28 | €379,552 | €379,552 | = | 0.0% |
| Tangible fixed assets | 22/27 | €379,552 | €379,552 | = | 0.0% |
| Land and buildings | 22 | €379,552 | €379,552 | = | 0.0% |
| Current assets | 29/58 | €3,344,715 | €3,405,172 | +€60,457 | +1.8% |
| Stocks and contracts in progress | 3 | €434 | €434 | = | 0.0% |
| Stocks | 30/36 | €434 | €434 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,794,639 | €3,095,863 | +€301,224 | +10.8% |
| Other amounts receivable | 41 | €2,794,639 | €3,095,863 | +€301,224 | +10.8% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €148,318 | €308,554 | +€160,236 | +108% |
| Deferred charges and accrued income | 490/1 | €1,324 | €321 | -€1,003 | -75.8% |
| Total equity and liabilities | 10/49 | €3,724,267 | €3,784,724 | +€60,457 | +1.6% |
| Equity | 10/15 | €967,464 | €949,189 | -€18,276 | -1.9% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €37,500 | €37,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,500 | €37,500 | = | 0.0% |
| Legal reserve | 130 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €554,964 | €536,689 | -€18,276 | -3.3% |
| Amounts payable | 17/49 | €2,756,803 | €2,835,536 | +€78,733 | +2.9% |
| Amounts payable within one year | 42/48 | €2,730,000 | €2,730,017 | +€17 | 0.0% |
| Financial debts | 43 | €2,730,000 | €2,730,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,730,000 | €2,730,000 | = | 0.0% |
| Trade debts | 44 | €0 | €17 | +€17 | |
| Suppliers | 440/4 | €0 | €17 | +€17 | |
| Accrued charges and deferred income | 492/3 | €26,803 | €105,519 | +€78,716 | +294% |
| Other operating charges | 640/8 | €1,625 | €14,391 | +€12,766 | +786% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,552 | -€7,184 | -€1,632 | -29.4% |
| Operating profit (loss) | 9901 | -€7,178 | -€21,575 | -€14,397 | -201% |
| Financial income | 75/76B | €68,551 | €116,854 | +€48,303 | +70.5% |
| Recurring financial income | 75 | €68,551 | €116,854 | +€48,303 | +70.5% |
| Financial charges | 65/66B | €66,016 | €113,555 | +€47,540 | +72.0% |
| Recurring financial charges | 65 | €66,016 | €113,555 | +€47,540 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,642 | -€18,276 | -€13,634 | -294% |
| Profit (loss) for the period | 9904 | -€4,642 | -€18,276 | -€13,634 | -294% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,642 | -€18,276 | -€13,634 | -294% |
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 13 October 2026 via checked.be.