KEMPISCH MOSSELBEDRIJF: 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 MOSSELBEDRIJF
Largest movements
- Deferred charges and accrued income -€7,681
down €7,681 (-77.8%), from €9,873 to €2,192
- Cash +€3,546
up €3,546 (+1,502%), from €236 to €3,782
mainly Net result for the year (+€9,487) and Deferred charges and accrued income (+€7,681)
- Receivables within one year -€1,818
down €1,818 (-5.2%), from €34,788 to €32,970
of which Other amounts receivable: -€1,245
- Profit (loss) carried forward +€9,487
up €9,487 (+59.9%), from -€15,827 to -€6,340
- Other debts -€7,825
down €7,825 (-8.6%), from €90,988 to €83,163
- Tax, wage and social debts -€4,385
down €4,385 (-42.7%), from €10,278 to €5,894
of which Taxes: -€4,375
- Trade debts -€3,587
down €3,587 (-77.9%), from €4,603 to €1,017
- Gross operating margin +€7,575
up €7,575 (+60.2%), from €12,588 to €20,163
- Financial charges +€3,021
up €3,021 (+88.5%), from €3,416 to €6,437
- Taxes +€1,267
up €1,267 (+66.7%), from €1,900 to €3,167
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 | €171,611 | €165,288 | -€6,323 | -3.7% |
| Fixed assets | 21/28 | €126,714 | €126,344 | -€370 | -0.3% |
| Tangible fixed assets | 22/27 | €1,416 | €1,046 | -€370 | -26.1% |
| Plant, machinery and equipment | 23 | €1,220 | €1,046 | -€174 | -14.3% |
| Furniture and vehicles | 24 | €196 | €0 | -€196 | -100% |
| Financial fixed assets | 28 | €125,298 | €125,298 | = | 0.0% |
| Current assets | 29/58 | €44,897 | €38,944 | -€5,953 | -13.3% |
| Amounts receivable within one year | 40/41 | €34,788 | €32,970 | -€1,818 | -5.2% |
| Trade receivables | 40 | €32,784 | €32,211 | -€573 | -1.7% |
| Other amounts receivable | 41 | €2,005 | €759 | -€1,245 | -62.1% |
| Cash at bank and in hand | 54/58 | €236 | €3,782 | +€3,546 | +1,502% |
| Deferred charges and accrued income | 490/1 | €9,873 | €2,192 | -€7,681 | -77.8% |
| Total equity and liabilities | 10/49 | €171,611 | €165,288 | -€6,323 | -3.7% |
| Equity | 10/15 | €65,329 | €74,815 | +€9,487 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,556 | €62,556 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €43,806 | €43,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,827 | -€6,340 | +€9,487 | +59.9% |
| Amounts payable | 17/49 | €106,282 | €90,473 | -€15,809 | -14.9% |
| Amounts payable within one year | 42/48 | €105,968 | €90,235 | -€15,733 | -14.8% |
| Financial debts | 43 | €99 | €162 | +€63 | +64.0% |
| Credit institutions | 430/8 | €99 | €162 | +€63 | +64.0% |
| Trade debts | 44 | €4,603 | €1,017 | -€3,587 | -77.9% |
| Suppliers | 440/4 | €4,603 | €1,017 | -€3,587 | -77.9% |
| Taxes, remuneration and social security | 45 | €10,278 | €5,894 | -€4,385 | -42.7% |
| Taxes | 450/3 | €7,594 | €3,219 | -€4,375 | -57.6% |
| Remuneration and social security | 454/9 | €2,684 | €2,674 | -€10 | -0.4% |
| Other amounts payable | 47/48 | €90,988 | €83,163 | -€7,825 | -8.6% |
| Accrued charges and deferred income | 492/3 | €314 | €238 | -€76 | -24.2% |
| Non-recurring operating income | 76A | - | €8,878 | +€8,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €370 | -€114 | -23.6% |
| Other operating charges | 640/8 | €791 | €742 | -€50 | -6.3% |
| Gross operating margin | 9900 | €12,588 | €20,163 | +€7,575 | +60.2% |
| Operating profit (loss) | 9901 | €11,312 | €19,052 | +€7,739 | +68.4% |
| Financial income | 75/76B | €73 | €39 | -€33 | -46.1% |
| Recurring financial income | 75 | €73 | €39 | -€33 | -46.1% |
| Financial charges | 65/66B | €3,416 | €6,437 | +€3,021 | +88.5% |
| Recurring financial charges | 65 | €3,416 | €6,437 | +€3,021 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €7,969 | €12,654 | +€4,684 | +58.8% |
| Income taxes | 67/77 | €1,900 | €3,167 | +€1,267 | +66.7% |
| Profit (loss) for the period | 9904 | €6,069 | €9,487 | +€3,417 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,069 | €9,487 | +€3,417 | +56.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.