Kempenlonen: 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.
Kempenlonen
Largest movements
- Cash +€52,774
up €52,774 (+137%), from €38,504 to €91,278
mainly Net result for the year (+€46,800) and Tax, wage and social debts (+€26,432)
- Receivables within one year -€13,466
down €13,466 (-77.1%), from €17,466 to €4,000
- Deferred charges and accrued income -€2,767
down €2,767 (-83.3%), from €3,321 to €554
- Tangible fixed assets -€995
down €995 (-32.7%), from €3,037 to €2,043
- Tax, wage and social debts +€26,432
up €26,432 (+116%), from €22,837 to €49,270
of which Taxes: +€18,703
- Other debts +€9,106
up €9,106 (+23.9%), from €38,064 to €47,169
- Gross operating margin +€39,070
up €39,070 (+29.3%), from €133,235 to €172,305
- Taxes +€11,580
up €11,580 (+173%), from €6,699 to €18,280
- Staff costs -€4,522
down €4,522 (-4.1%), from €109,740 to €105,218
- Other operating charges -€3,120
down €3,120 (-80.2%), from €3,889 to €769
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 | €62,328 | €97,874 | +€35,546 | +57.0% |
| Fixed assets | 21/28 | €3,037 | €2,043 | -€995 | -32.7% |
| Tangible fixed assets | 22/27 | €3,037 | €2,043 | -€995 | -32.7% |
| Furniture and vehicles | 24 | €3,037 | €2,043 | -€995 | -32.7% |
| Current assets | 29/58 | €59,291 | €95,832 | +€36,541 | +61.6% |
| Amounts receivable within one year | 40/41 | €17,466 | €4,000 | -€13,466 | -77.1% |
| Trade receivables | 40 | €17,466 | €4,000 | -€13,466 | -77.1% |
| Cash at bank and in hand | 54/58 | €38,504 | €91,278 | +€52,774 | +137% |
| Deferred charges and accrued income | 490/1 | €3,321 | €554 | -€2,767 | -83.3% |
| Total equity and liabilities | 10/49 | €62,328 | €97,874 | +€35,546 | +57.0% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €62,228 | €97,774 | +€35,546 | +57.1% |
| Amounts payable within one year | 42/48 | €62,228 | €97,774 | +€35,546 | +57.1% |
| Trade debts | 44 | €1,327 | €1,336 | +€9 | +0.6% |
| Suppliers | 440/4 | €1,327 | €1,336 | +€9 | +0.6% |
| Taxes, remuneration and social security | 45 | €22,837 | €49,270 | +€26,432 | +116% |
| Taxes | 450/3 | €19,211 | €37,914 | +€18,703 | +97.4% |
| Remuneration and social security | 454/9 | €3,627 | €11,356 | +€7,729 | +213% |
| Other amounts payable | 47/48 | €38,064 | €47,169 | +€9,106 | +23.9% |
| Remuneration, social security and pensions | 62 | €109,740 | €105,218 | -€4,522 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €995 | = | 0.0% |
| Other operating charges | 640/8 | €3,889 | €769 | -€3,120 | -80.2% |
| Gross operating margin | 9900 | €133,235 | €172,305 | +€39,070 | +29.3% |
| Operating profit (loss) | 9901 | €18,611 | €65,324 | +€46,712 | +251% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €180 | €244 | +€64 | +35.4% |
| Recurring financial charges | 65 | €180 | €244 | +€64 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €18,431 | €65,080 | +€46,648 | +253% |
| Income taxes | 67/77 | €6,699 | €18,280 | +€11,580 | +173% |
| Profit (loss) for the period | 9904 | €11,732 | €46,800 | +€35,068 | +299% |
| Profit (loss) for the period to be appropriated | 9905 | €11,732 | €46,800 | +€35,068 | +299% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.