KEMPIES: 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.
KEMPIES
Largest movements
- Cash -€1,569
down €1,569 (-36.8%), from €4,258 to €2,689
mainly Net result for the year (-€1,849)
- Profit (loss) carried forward -€1,849
down €1,849 (-3.3%), from -€55,255 to -€57,103
- Trade debts +€280
up €280 (+93.5%), from €299 to €579
- Gross operating margin +€2,139
up €2,139 (+63.6%), from -€3,365 to -€1,226
- Other operating charges -€174
down €174 (-22.9%), from €763 to €588
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 | €4,258 | €2,689 | -€1,569 | -36.8% |
| Current assets | 29/58 | €4,258 | €2,689 | -€1,569 | -36.8% |
| Cash at bank and in hand | 54/58 | €4,258 | €2,689 | -€1,569 | -36.8% |
| Total equity and liabilities | 10/49 | €4,258 | €2,689 | -€1,569 | -36.8% |
| Equity | 10/15 | -€32,155 | -€34,003 | -€1,849 | -5.7% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,255 | -€57,103 | -€1,849 | -3.3% |
| Amounts payable | 17/49 | €36,413 | €36,692 | +€280 | +0.8% |
| Amounts payable within one year | 42/48 | €36,413 | €36,692 | +€280 | +0.8% |
| Trade debts | 44 | €299 | €579 | +€280 | +93.5% |
| Suppliers | 440/4 | €299 | €579 | +€280 | +93.5% |
| Other amounts payable | 47/48 | €36,114 | €36,114 | = | 0.0% |
| Other operating charges | 640/8 | €763 | €588 | -€174 | -22.9% |
| Gross operating margin | 9900 | -€3,365 | -€1,226 | +€2,139 | +63.6% |
| Operating profit (loss) | 9901 | -€4,128 | -€1,814 | +€2,314 | +56.0% |
| Financial charges | 65/66B | €20 | €35 | +€15 | +77.2% |
| Recurring financial charges | 65 | €20 | €35 | +€15 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,147 | -€1,849 | +€2,298 | +55.4% |
| Profit (loss) for the period | 9904 | -€4,147 | -€1,849 | +€2,298 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,147 | -€1,849 | +€2,298 | +55.4% |
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 21 October 2026 via checked.be.