KEMPENTRANSPORT: 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.
KEMPENTRANSPORT
Largest movements
- Cash -€75,979
down €75,979 (-88.8%), from €85,571 to €9,592
mainly Trade debts (-€141,716) and Tax, wage and social debts (-€33,803)
- Receivables within one year -€24,427
down €24,427 (-94.8%), from €25,768 to €1,341
- Tangible fixed assets -€17,148
down €17,148 (-26.7%), from €64,115 to €46,967
of which Furniture and vehicles: -€13,701
- Financial fixed assets -€11,175
no longer reported in 2024 (was €11,175)
- Trade debts -€141,716
down €141,716 (-99.3%), from €142,647 to €930
- Other debts +€83,158
new in 2024: €83,158
- Tax, wage and social debts -€33,803
down €33,803 (-94.9%), from €35,603 to €1,800
- Profit (loss) carried forward -€33,527
down €33,527 (-269%), from -€12,462 to -€45,989
- Current portion of long-term debt -€3,966
down €3,966 (-63.3%), from €6,268 to €2,302
- Gross operating margin -€16,543
down €16,543, from €10,294 to -€6,250
- Depreciation +€12,062
up €12,062 (+90.1%), from €13,380 to €25,443
- Staff costs -€1,514
down €1,514 (-93.2%), from €1,625 to €111
- Financial charges -€528
down €528 (-34.4%), from €1,534 to €1,006
- Other operating charges -€510
down €510 (-41.6%), from €1,228 to €717
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.
Derived cash bridge
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 | €190,655 | €60,801 | -€129,854 | -68.1% |
| Fixed assets | 21/28 | €79,316 | €49,868 | -€29,448 | -37.1% |
| Intangible fixed assets | 21 | €4,026 | €2,901 | -€1,125 | -27.9% |
| Tangible fixed assets | 22/27 | €64,115 | €46,967 | -€17,148 | -26.7% |
| Plant, machinery and equipment | 23 | €24,679 | €21,232 | -€3,447 | -14.0% |
| Furniture and vehicles | 24 | €39,436 | €25,735 | -€13,701 | -34.7% |
| Financial fixed assets | 28 | €11,175 | - | -€11,175 | |
| Current assets | 29/58 | €111,339 | €10,933 | -€100,406 | -90.2% |
| Amounts receivable within one year | 40/41 | €25,768 | €1,341 | -€24,427 | -94.8% |
| Other amounts receivable | 41 | €25,768 | €1,341 | -€24,427 | -94.8% |
| Cash at bank and in hand | 54/58 | €85,571 | €9,592 | -€75,979 | -88.8% |
| Total equity and liabilities | 10/49 | €190,655 | €60,801 | -€129,854 | -68.1% |
| Equity | 10/15 | €6,138 | -€27,389 | -€33,527 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,462 | -€45,989 | -€33,527 | -269% |
| Amounts payable | 17/49 | €184,518 | €88,191 | -€96,327 | -52.2% |
| Amounts payable within one year | 42/48 | €184,518 | €88,191 | -€96,327 | -52.2% |
| Current portion of amounts payable after more than one year | 42 | €6,268 | €2,302 | -€3,966 | -63.3% |
| Trade debts | 44 | €142,647 | €930 | -€141,716 | -99.3% |
| Suppliers | 440/4 | €142,647 | €930 | -€141,716 | -99.3% |
| Taxes, remuneration and social security | 45 | €35,603 | €1,800 | -€33,803 | -94.9% |
| Taxes | 450/3 | €35,603 | €1,800 | -€33,803 | -94.9% |
| Other amounts payable | 47/48 | - | €83,158 | +€83,158 | |
| Non-recurring operating income | 76A | €8,560 | - | -€8,560 | |
| Remuneration, social security and pensions | 62 | €1,625 | €111 | -€1,514 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,380 | €25,443 | +€12,062 | +90.1% |
| Other operating charges | 640/8 | €1,228 | €717 | -€510 | -41.6% |
| Gross operating margin | 9900 | €10,294 | -€6,250 | -€16,543 | |
| Operating profit (loss) | 9901 | -€5,939 | -€32,520 | -€26,581 | -448% |
| Financial charges | 65/66B | €1,534 | €1,006 | -€528 | -34.4% |
| Recurring financial charges | 65 | €1,534 | €1,006 | -€528 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,474 | -€33,527 | -€26,053 | -349% |
| Profit (loss) for the period | 9904 | -€7,474 | -€33,527 | -€26,053 | -349% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,474 | -€33,527 | -€26,053 | -349% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.