Kemper Engineering: 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.
Kemper Engineering
Largest movements
- Receivables within one year -€26,116
down €26,116 (-50.8%), from €51,432 to €25,316
of which Other amounts receivable: -€25,082
- Cash +€13,900
up €13,900 (+65.7%), from €21,172 to €35,072
mainly Net result for the year (+€50,902) and Receivables within one year (+€26,116)
- Tangible fixed assets -€2,014
down €2,014 (-21.0%), from €9,567 to €7,553
- Deferred charges and accrued income -€1,590
down €1,590 (-29.3%), from €5,428 to €3,837
- Debts after one year -€8,246
down €8,246 (-100%), from €8,246 to €0
- Tax, wage and social debts -€4,837
down €4,837 (-32.4%), from €14,950 to €10,112
- Reserves -€3,418
down €3,418 (-6.3%), from €54,321 to €50,902
- Gross operating margin +€29,952
up €29,952 (+72.5%), from €41,319 to €71,271
- Taxes +€6,055
up €6,055 (+58.7%), from €10,312 to €16,367
- Financial income -€1,823
down €1,823 (-52.9%), from €3,448 to €1,625
- Financial charges -€762
down €762 (-59.6%), from €1,279 to €517
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 | €87,688 | €71,868 | -€15,820 | -18.0% |
| Fixed assets | 21/28 | €9,657 | €7,643 | -€2,014 | -20.9% |
| Tangible fixed assets | 22/27 | €9,567 | €7,553 | -€2,014 | -21.0% |
| Plant, machinery and equipment | 23 | €2,400 | €1,728 | -€672 | -28.0% |
| Furniture and vehicles | 24 | €3,509 | €2,682 | -€827 | -23.6% |
| Other tangible fixed assets | 26 | €3,658 | €3,143 | -€515 | -14.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €78,032 | €64,225 | -€13,807 | -17.7% |
| Amounts receivable within one year | 40/41 | €51,432 | €25,316 | -€26,116 | -50.8% |
| Trade receivables | 40 | €14,248 | €13,213 | -€1,035 | -7.3% |
| Other amounts receivable | 41 | €37,184 | €12,102 | -€25,082 | -67.5% |
| Cash at bank and in hand | 54/58 | €21,172 | €35,072 | +€13,900 | +65.7% |
| Deferred charges and accrued income | 490/1 | €5,428 | €3,837 | -€1,590 | -29.3% |
| Total equity and liabilities | 10/49 | €87,688 | €71,868 | -€15,820 | -18.0% |
| Equity | 10/15 | €54,321 | €50,902 | -€3,418 | -6.3% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €54,321 | €50,902 | -€3,418 | -6.3% |
| Distributable reserves | 133 | €54,321 | €50,902 | -€3,418 | -6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,367 | €20,966 | -€12,402 | -37.2% |
| Amounts payable after more than one year | 17 | €8,246 | €0 | -€8,246 | -100% |
| Financial debts | 170/4 | €8,246 | €0 | -€8,246 | -100% |
| Amounts payable within one year | 42/48 | €25,121 | €20,966 | -€4,155 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €8,121 | €8,246 | +€125 | +1.5% |
| Trade debts | 44 | €2,050 | €2,607 | +€557 | +27.2% |
| Suppliers | 440/4 | €2,050 | €2,607 | +€557 | +27.2% |
| Taxes, remuneration and social security | 45 | €14,950 | €10,112 | -€4,837 | -32.4% |
| Taxes | 450/3 | €14,950 | €10,112 | -€4,837 | -32.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,121 | €3,414 | +€292 | +9.4% |
| Other operating charges | 640/8 | €2,234 | €1,696 | -€539 | -24.1% |
| Gross operating margin | 9900 | €41,319 | €71,271 | +€29,952 | +72.5% |
| Operating profit (loss) | 9901 | €35,964 | €66,162 | +€30,198 | +84.0% |
| Financial income | 75/76B | €3,448 | €1,625 | -€1,823 | -52.9% |
| Recurring financial income | 75 | €3,448 | €1,625 | -€1,823 | -52.9% |
| Financial charges | 65/66B | €1,279 | €517 | -€762 | -59.6% |
| Recurring financial charges | 65 | €1,279 | €517 | -€762 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €38,133 | €67,270 | +€29,137 | +76.4% |
| Income taxes | 67/77 | €10,312 | €16,367 | +€6,055 | +58.7% |
| Profit (loss) for the period | 9904 | €27,821 | €50,902 | +€23,082 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,821 | €50,902 | +€23,082 | +83.0% |
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 16 October 2026 via checked.be.