KEMPIMO: what changed
Two fiscal 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.
KEMPIMO
Largest movements
- Tangible fixed assets -€39,082
down €39,082 (-7.6%), from €517,165 to €478,083
of which Land and buildings: -€32,338
- Deferred charges and accrued income -€24,314
down €24,314 (-33.7%), from €72,236 to €47,921
- Cash +€22,726
up €22,726 (+6.7%), from €337,479 to €360,205
mainly Net result for the year (+€215,983) and Depreciation (+€39,082)
- Other debts -€33,547
down €33,547 (-13.0%), from €258,576 to €225,029
- Gross operating margin -€54,494
down €54,494 (-13.3%), from €410,387 to €355,894
- Taxes -€21,562
down €21,562 (-21.7%), from €99,143 to €77,581
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.
Cash bridge derived
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 | €931,006 | €889,785 | -€41,221 | -4.4% |
| Fixed assets | 21/28 | €517,165 | €478,083 | -€39,082 | -7.6% |
| Tangible fixed assets | 22/27 | €517,165 | €478,083 | -€39,082 | -7.6% |
| Land and buildings | 22 | €472,813 | €440,475 | -€32,338 | -6.8% |
| Plant, machinery and equipment | 23 | €43,176 | €36,897 | -€6,279 | -14.5% |
| Furniture and vehicles | 24 | €1,176 | €711 | -€465 | -39.5% |
| Current assets | 29/58 | €413,841 | €411,702 | -€2,139 | -0.5% |
| Amounts receivable within one year | 40/41 | €4,127 | €3,576 | -€550 | -13.3% |
| Trade receivables | 40 | €4,127 | €3,576 | -€550 | -13.3% |
| Cash at bank and in hand | 54/58 | €337,479 | €360,205 | +€22,726 | +6.7% |
| Deferred charges and accrued income | 490/1 | €72,236 | €47,921 | -€24,314 | -33.7% |
| Total equity and liabilities | 10/49 | €931,006 | €889,785 | -€41,221 | -4.4% |
| Equity | 10/15 | €634,353 | €625,412 | -€8,942 | -1.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €483,363 | €474,421 | -€8,942 | -1.8% |
| Non-distributable reserves | 130/1 | €80,518 | €80,518 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €74,368 | €74,368 | = | 0.0% |
| Tax-exempt reserves | 132 | €402,845 | €393,903 | -€8,942 | -2.2% |
| Profit (loss) carried forward | 14 | €89,490 | €89,490 | = | 0.0% |
| Provisions and deferred taxes | 16 | €27,570 | €24,589 | -€2,981 | -10.8% |
| Deferred taxes | 168 | €27,570 | €24,589 | -€2,981 | -10.8% |
| Amounts payable | 17/49 | €269,084 | €239,784 | -€29,299 | -10.9% |
| Amounts payable within one year | 42/48 | €269,084 | €239,784 | -€29,299 | -10.9% |
| Trade debts | 44 | €6,290 | €5,462 | -€829 | -13.2% |
| Suppliers | 440/4 | €6,290 | €5,462 | -€829 | -13.2% |
| Taxes, remuneration and social security | 45 | €4,217 | €9,293 | +€5,076 | +120.4% |
| Taxes | 450/3 | €4,217 | €9,293 | +€5,076 | +120.4% |
| Other amounts payable | 47/48 | €258,576 | €225,029 | -€33,547 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,082 | €39,082 | = | 0.0% |
| Other operating charges | 640/8 | €25,569 | €26,171 | +€602 | +2.4% |
| Gross operating margin | 9900 | €410,387 | €355,894 | -€54,494 | -13.3% |
| Operating profit (loss) | 9901 | €345,736 | €290,640 | -€55,095 | -15.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €44 | €57 | +€14 | +31.6% |
| Recurring financial charges | 65 | €44 | €57 | +€14 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €345,692 | €290,583 | -€55,109 | -15.9% |
| Transfer from deferred taxes | 780 | €2,981 | €2,981 | = | 0.0% |
| Income taxes | 67/77 | €99,143 | €77,581 | -€21,562 | -21.7% |
| Profit (loss) for the period | 9904 | €249,530 | €215,983 | -€33,547 | -13.4% |
| Transfer from tax-exempt reserves | 789 | €8,942 | €8,942 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €258,471 | €224,924 | -€33,547 | -13.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.