Kempische Security Systems: 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.
Kempische Security Systems
Largest movements
- Cash -€242
down €242 (-100%), from €242 to €0
mainly Net result for the year (-€788) and Other debts (-€146)
- Receivables within one year +€52
up €52 (+8.0%), from €655 to €708
of which Other amounts receivable: +€52
- Profit (loss) carried forward -€788
down €788 (-1.9%), from -€40,507 to -€41,295
- Accrued charges and deferred income +€400
up €400, from €0 to €400
- Trade debts +€344
up €344 (+44.4%), from €774 to €1,117
- Other debts -€146
down €146 (-9.2%), from €1,588 to €1,443
- Gross operating margin +€217
up €217 (+40.8%), from -€531 to -€314
- Other operating charges -€171
down €171 (-29.9%), from €570 to €400
- Financial charges +€21
up €21 (+40.7%), from €53 to €74
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 | €898 | €708 | -€190 | -21.2% |
| Current assets | 29/58 | €898 | €708 | -€190 | -21.2% |
| Amounts receivable within one year | 40/41 | €655 | €708 | +€52 | +8.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €655 | €708 | +€52 | +8.0% |
| Cash at bank and in hand | 54/58 | €242 | €0 | -€242 | -100% |
| Total equity and liabilities | 10/49 | €898 | €708 | -€190 | -21.2% |
| Equity | 10/15 | -€1,464 | -€2,252 | -€788 | -53.8% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,507 | -€41,295 | -€788 | -1.9% |
| Amounts payable | 17/49 | €2,362 | €2,959 | +€597 | +25.3% |
| Amounts payable within one year | 42/48 | €2,362 | €2,560 | +€198 | +8.4% |
| Trade debts | 44 | €774 | €1,117 | +€344 | +44.4% |
| Suppliers | 440/4 | €774 | €1,117 | +€344 | +44.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,588 | €1,443 | -€146 | -9.2% |
| Accrued charges and deferred income | 492/3 | €0 | €400 | +€400 | |
| Other operating charges | 640/8 | €570 | €400 | -€171 | -29.9% |
| Gross operating margin | 9900 | -€531 | -€314 | +€217 | +40.8% |
| Operating profit (loss) | 9901 | -€1,101 | -€714 | +€387 | +35.2% |
| Financial charges | 65/66B | €53 | €74 | +€21 | +40.7% |
| Recurring financial charges | 65 | €53 | €74 | +€21 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,153 | -€788 | +€366 | +31.7% |
| Profit (loss) for the period | 9904 | -€1,153 | -€788 | +€366 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,153 | -€788 | +€366 | +31.7% |
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 27 October 2026 via checked.be.