KEMPRO: 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.
KEMPRO
Largest movements
- Cash -€12,040
down €12,040 (-29.7%), from €40,489 to €28,449
mainly Tax, wage and social debts (-€15,300) and Other debts (-€6,700)
- Tangible fixed assets +€3,046
up €3,046 (+84.7%), from €3,597 to €6,643
of which Furniture and vehicles: +€1,793
- Deferred charges and accrued income -€1,190
down €1,190 (-29.9%), from €3,985 to €2,796
- Tax, wage and social debts -€15,300
down €15,300 (-51.1%), from €29,940 to €14,640
of which Taxes: -€12,200
- Trade debts +€11,747
up €11,747 (+416.6%), from €2,820 to €14,566
- Other debts -€6,700
no longer reported in 2025 (was €6,700)
- Gross operating margin -€11,913
down €11,913 (-64.2%), from €18,563 to €6,650
- Taxes -€2,916
down €2,916 (-58.0%), from €5,026 to €2,110
- Depreciation +€717
up €717 (+68.4%), from €1,048 to €1,765
- Financial income -€205
down €205 (-51.8%), from €396 to €191
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 | €72,463 | €62,545 | -€9,918 | -13.7% |
| Fixed assets | 21/28 | €3,597 | €6,643 | +€3,046 | +84.7% |
| Tangible fixed assets | 22/27 | €3,597 | €6,643 | +€3,046 | +84.7% |
| Plant, machinery and equipment | 23 | €1,633 | €2,886 | +€1,253 | +76.7% |
| Furniture and vehicles | 24 | €1,964 | €3,757 | +€1,793 | +91.3% |
| Current assets | 29/58 | €68,866 | €55,902 | -€12,964 | -18.8% |
| Amounts receivable within one year | 40/41 | €24,391 | €24,657 | +€266 | +1.1% |
| Trade receivables | 40 | €19,756 | €21,173 | +€1,417 | +7.2% |
| Other amounts receivable | 41 | €4,635 | €3,484 | -€1,152 | -24.8% |
| Cash at bank and in hand | 54/58 | €40,489 | €28,449 | -€12,040 | -29.7% |
| Deferred charges and accrued income | 490/1 | €3,985 | €2,796 | -€1,190 | -29.9% |
| Total equity and liabilities | 10/49 | €72,463 | €62,545 | -€9,918 | -13.7% |
| Equity | 10/15 | €33,003 | €33,338 | +€335 | +1.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3 | €338 | +€335 | +9708.7% |
| Amounts payable | 17/49 | €39,459 | €29,206 | -€10,253 | -26.0% |
| Amounts payable within one year | 42/48 | €39,459 | €29,206 | -€10,253 | -26.0% |
| Trade debts | 44 | €2,820 | €14,566 | +€11,747 | +416.6% |
| Suppliers | 440/4 | €2,820 | €14,566 | +€11,747 | +416.6% |
| Taxes, remuneration and social security | 45 | €29,940 | €14,640 | -€15,300 | -51.1% |
| Taxes | 450/3 | €20,081 | €7,881 | -€12,200 | -60.8% |
| Remuneration and social security | 454/9 | €9,858 | €6,759 | -€3,100 | -31.4% |
| Other amounts payable | 47/48 | €6,700 | - | -€6,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,048 | €1,765 | +€717 | +68.4% |
| Other operating charges | 640/8 | €663 | €690 | +€27 | +4.1% |
| Gross operating margin | 9900 | €18,563 | €6,650 | -€11,913 | -64.2% |
| Operating profit (loss) | 9901 | €16,851 | €4,195 | -€12,657 | -75.1% |
| Financial income | 75/76B | €396 | €191 | -€205 | -51.8% |
| Recurring financial income | 75 | €396 | €191 | -€205 | -51.8% |
| Financial charges | 65/66B | €2,089 | €1,941 | -€148 | -7.1% |
| Recurring financial charges | 65 | €2,089 | €1,941 | -€148 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €15,159 | €2,445 | -€12,714 | -83.9% |
| Income taxes | 67/77 | €5,026 | €2,110 | -€2,916 | -58.0% |
| Profit (loss) for the period | 9904 | €10,133 | €335 | -€9,798 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,133 | €335 | -€9,798 | -96.7% |
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 2 October 2026 via checked.be.