KEMPENTRANS: 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.
KEMPENTRANS
Largest movements
- Receivables within one year +€41,540
up €41,540 (+5.4%), from €767,090 to €808,630
of which Other amounts receivable: +€59,184
- Profit (loss) carried forward +€41,699
up €41,699 (+6.3%), from €659,745 to €701,444
- Gross operating margin +€13,697
up €13,697 (+65.5%), from €20,906 to €34,603
- Financial income -€8,043
down €8,043 (-22.4%), from €35,908 to €27,864
- Other operating charges -€4,263
down €4,263 (-40.9%), from €10,431 to €6,168
- Taxes +€2,246
up €2,246 (+18.8%), from €11,942 to €14,188
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 | €773,091 | €814,635 | +€41,543 | +5.4% |
| Fixed assets | 21/28 | €405 | €405 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €772,686 | €814,230 | +€41,543 | +5.4% |
| Amounts receivable within one year | 40/41 | €767,090 | €808,630 | +€41,540 | +5.4% |
| Trade receivables | 40 | €58,460 | €40,816 | -€17,644 | -30.2% |
| Other amounts receivable | 41 | €708,630 | €767,814 | +€59,184 | +8.4% |
| Cash at bank and in hand | 54/58 | €5,000 | €5,000 | +€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | €597 | €600 | +€3 | +0.5% |
| Total equity and liabilities | 10/49 | €773,091 | €814,635 | +€41,543 | +5.4% |
| Equity | 10/15 | €754,457 | €796,156 | +€41,699 | +5.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €32,712 | €32,712 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €26,512 | €26,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €659,745 | €701,444 | +€41,699 | +6.3% |
| Amounts payable | 17/49 | €18,635 | €18,479 | -€155 | -0.8% |
| Amounts payable within one year | 42/48 | €18,635 | €18,479 | -€155 | -0.8% |
| Trade debts | 44 | €13,969 | €11,755 | -€2,215 | -15.9% |
| Suppliers | 440/4 | €13,969 | €11,755 | -€2,215 | -15.9% |
| Taxes, remuneration and social security | 45 | €4,665 | €6,724 | +€2,059 | +44.1% |
| Taxes | 450/3 | €4,665 | €6,724 | +€2,059 | +44.1% |
| Other operating charges | 640/8 | €10,431 | €6,168 | -€4,263 | -40.9% |
| Gross operating margin | 9900 | €20,906 | €34,603 | +€13,697 | +65.5% |
| Operating profit (loss) | 9901 | €10,475 | €28,435 | +€17,960 | +171% |
| Financial income | 75/76B | €35,908 | €27,864 | -€8,043 | -22.4% |
| Recurring financial income | 75 | €35,908 | €27,864 | -€8,043 | -22.4% |
| Financial charges | 65/66B | €358 | €413 | +€55 | +15.3% |
| Recurring financial charges | 65 | €358 | €413 | +€55 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €46,025 | €55,887 | +€9,862 | +21.4% |
| Income taxes | 67/77 | €11,942 | €14,188 | +€2,246 | +18.8% |
| Profit (loss) for the period | 9904 | €34,083 | €41,699 | +€7,616 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,083 | €41,699 | +€7,616 | +22.3% |
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 25 October 2026 via checked.be.