Kempisch karperaas: 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.
Kempisch karperaas
Largest movements
- Stocks and contracts -€14,773
down €14,773 (-54.0%), from €27,372 to €12,598
- Receivables within one year -€3,843
down €3,843 (-54.8%), from €7,017 to €3,175
of which Other amounts receivable: -€3,188
- Deferred charges and accrued income -€830
no longer reported in 2025 (was €830)
- Other debts +€26,838
up €26,838 (+189%), from €14,199 to €41,037
- Profit (loss) carried forward -€24,971
down €24,971 (-99.0%), from -€25,232 to -€50,204
- Trade debts -€19,847
down €19,847 (-96.9%), from €20,488 to €641
- Short-term financial debts -€1,702
down €1,702 (-10.1%), from €16,863 to €15,161
- Gross operating margin +€1,960
up €1,960 (+8.0%), from -€24,407 to -€22,446
- Financial charges +€1,546
up €1,546 (+207%), from €747 to €2,293
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,317 | €16,635 | -€19,682 | -54.2% |
| Fixed assets | 21/28 | €1,098 | €862 | -€235 | -21.4% |
| Tangible fixed assets | 22/27 | €1,098 | €862 | -€235 | -21.4% |
| Land and buildings | 22 | €1,098 | - | -€1,098 | |
| Furniture and vehicles | 24 | - | €862 | +€862 | |
| Current assets | 29/58 | €35,219 | €15,773 | -€19,446 | -55.2% |
| Stocks and contracts in progress | 3 | €27,372 | €12,598 | -€14,773 | -54.0% |
| Stocks | 30/36 | €27,372 | €12,598 | -€14,773 | -54.0% |
| Amounts receivable within one year | 40/41 | €7,017 | €3,175 | -€3,843 | -54.8% |
| Trade receivables | 40 | €2,503 | €1,849 | -€654 | -26.1% |
| Other amounts receivable | 41 | €4,514 | €1,326 | -€3,188 | -70.6% |
| Deferred charges and accrued income | 490/1 | €830 | - | -€830 | |
| Total equity and liabilities | 10/49 | €36,317 | €16,635 | -€19,682 | -54.2% |
| Equity | 10/15 | -€15,232 | -€40,204 | -€24,971 | -164% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,232 | -€50,204 | -€24,971 | -99.0% |
| Amounts payable | 17/49 | €51,549 | €56,839 | +€5,290 | +10.3% |
| Amounts payable within one year | 42/48 | €51,549 | €56,839 | +€5,290 | +10.3% |
| Financial debts | 43 | €16,863 | €15,161 | -€1,702 | -10.1% |
| Credit institutions | 430/8 | €16,863 | €15,161 | -€1,702 | -10.1% |
| Trade debts | 44 | €20,488 | €641 | -€19,847 | -96.9% |
| Suppliers | 440/4 | €20,488 | €641 | -€19,847 | -96.9% |
| Other amounts payable | 47/48 | €14,199 | €41,037 | +€26,838 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €235 | +€157 | +200% |
| Gross operating margin | 9900 | -€24,407 | -€22,446 | +€1,960 | +8.0% |
| Operating profit (loss) | 9901 | -€24,485 | -€22,682 | +€1,803 | +7.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €747 | €2,293 | +€1,546 | +207% |
| Recurring financial charges | 65 | €747 | €2,293 | +€1,546 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€25,232 | -€24,971 | +€261 | +1.0% |
| Profit (loss) for the period | 9904 | -€25,232 | -€24,971 | +€261 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,232 | -€24,971 | +€261 | +1.0% |
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 29 October 2026 via checked.be.