Kemps Jonas: what changed
What changed
Kemps Jonas
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
-€20,989
2024 · €76,480-€97,469
Equity
€286,470
2024 · €317,877-€31,408
Cash
€65,242
2024 · €77,271-€12,028
Balance sheet total
€988,911
2024 · €1.1m-€98,787
Largest movements
Assets
- Tangible fixed assets -€70,904
down €70,904 (-10.8%), from €656,199 to €585,295
of which Leasing and similar rights: -€58,383
- Receivables within one year -€16,114
down €16,114 (-4.6%), from €353,677 to €337,563
of which Trade receivables: -€13,638
- Cash -€12,028
down €12,028 (-15.6%), from €77,271 to €65,242
mainly Investment in fixed assets (net) (-€158,322) and Debts after one year (-€37,595)
Equity and liabilities
- Debts after one year -€37,595
down €37,595 (-9.7%), from €388,939 to €351,344
- Tax, wage and social debts -€27,114
down €27,114 (-22.9%), from €118,613 to €91,499
of which Taxes: -€15,896
- Trade debts +€22,788
up €22,788 (+36.9%), from €61,750 to €84,538
- Reserves -€22,523
down €22,523 (-7.5%), from €299,277 to €276,754
of which Distributable reserves: -€13,536
- Current portion of long-term debt -€13,903
down €13,903 (-8.1%), from €172,294 to €158,391
Income statement
- Gross operating margin -€223,252
down €223,252 (-31.4%), from €710,685 to €487,433
- Staff costs -€129,947
down €129,947 (-33.8%), from €384,059 to €254,112
- Depreciation +€39,121
up €39,121 (+20.6%), from €190,104 to €229,226
- Taxes -€17,352
down €17,352 (-99.2%), from €17,489 to €137
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€76,480
Gross operating margin
-€223,252
Staff costs
+€129,947
Depreciation
-€39,121
Other operating charges
+€1,802
Other operating items
+€20,888
Financial income
-€4,115
Financial charges
-€5,483
Taxes
+€17,352
Deferred taxes and other
+€4,513
Result 2025
-€20,989
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€211,441
Investment
-€158,322
Financing
-€65,148
Cash 2024
€77,271
From operations (derived)
+€211,441
Net result for the year
-€20,989
Depreciation
+€229,226
Receivables within one year
+€16,114
Deferred charges and accrued income
-€259
Provisions
-€2,422
Trade debts
+€22,788
Tax, wage and social debts
-€27,114
Other debts
-€5,903
Investment (derived)
-€158,322
Investment in fixed assets (net)
-€158,322
Financing
-€65,148
Debts after one year
-€37,595
Current portion of long-term debt
-€13,903
Short-term financial debts
-€3,232
Contributions, distributions and other
-€10,418
Cash 2025
€65,242
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,087,698 | €988,911 | -€98,787 | -9.1% |
| Fixed assets | 21/28 | €656,669 | €585,765 | -€70,904 | -10.8% |
| Tangible fixed assets | 22/27 | €656,199 | €585,295 | -€70,904 | -10.8% |
| Land and buildings | 22 | €1,110 | €740 | -€370 | -33.3% |
| Plant, machinery and equipment | 23 | €49,737 | €22,916 | -€26,820 | -53.9% |
| Furniture and vehicles | 24 | €54,594 | €69,264 | +€14,670 | +26.9% |
| Leasing and similar rights | 25 | €550,757 | €492,374 | -€58,383 | -10.6% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €431,029 | €403,146 | -€27,883 | -6.5% |
| Amounts receivable within one year | 40/41 | €353,677 | €337,563 | -€16,114 | -4.6% |
| Trade receivables | 40 | €351,201 | €337,563 | -€13,638 | -3.9% |
| Other amounts receivable | 41 | €2,476 | €0 | -€2,476 | -100% |
| Cash at bank and in hand | 54/58 | €77,271 | €65,242 | -€12,028 | -15.6% |
| Deferred charges and accrued income | 490/1 | €81 | €340 | +€259 | +318% |
| Total equity and liabilities | 10/49 | €1,087,698 | €988,911 | -€98,787 | -9.1% |
| Equity | 10/15 | €317,877 | €286,470 | -€31,408 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €299,277 | €276,754 | -€22,523 | -7.5% |
| Tax-exempt reserves | 132 | €41,763 | €32,776 | -€8,987 | -21.5% |
| Distributable reserves | 133 | €257,514 | €243,978 | -€13,536 | -5.3% |
| Profit (loss) carried forward | 14 | - | -€8,885 | -€8,885 | |
| Provisions and deferred taxes | 16 | €10,791 | €8,369 | -€2,422 | -22.4% |
| Deferred taxes | 168 | €10,791 | €8,369 | -€2,422 | -22.4% |
| Amounts payable | 17/49 | €759,030 | €694,072 | -€64,958 | -8.6% |
| Amounts payable after more than one year | 17 | €388,939 | €351,344 | -€37,595 | -9.7% |
| Financial debts | 170/4 | €388,939 | €351,344 | -€37,595 | -9.7% |
| Amounts payable within one year | 42/48 | €370,091 | €342,728 | -€27,363 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €172,294 | €158,391 | -€13,903 | -8.1% |
| Financial debts | 43 | €3,363 | €131 | -€3,232 | -96.1% |
| Credit institutions | 430/8 | €3,363 | €131 | -€3,232 | -96.1% |
| Trade debts | 44 | €61,750 | €84,538 | +€22,788 | +36.9% |
| Suppliers | 440/4 | €61,750 | €84,538 | +€22,788 | +36.9% |
| Taxes, remuneration and social security | 45 | €118,613 | €91,499 | -€27,114 | -22.9% |
| Taxes | 450/3 | €79,532 | €63,636 | -€15,896 | -20.0% |
| Remuneration and social security | 454/9 | €39,081 | €27,864 | -€11,217 | -28.7% |
| Other amounts payable | 47/48 | €14,072 | €8,169 | -€5,903 | -41.9% |
| Non-recurring operating income | 76A | €55,563 | €13,589 | -€41,973 | -75.5% |
| Remuneration, social security and pensions | 62 | €384,059 | €254,112 | -€129,947 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,104 | €229,226 | +€39,121 | +20.6% |
| Other operating charges | 640/8 | €5,410 | €3,607 | -€1,802 | -33.3% |
| Non-recurring operating charges | 66A | €25,482 | €4,594 | -€20,888 | -82.0% |
| Gross operating margin | 9900 | €710,685 | €487,433 | -€223,252 | -31.4% |
| Operating profit (loss) | 9901 | €105,630 | -€4,106 | -€109,736 | |
| Financial income | 75/76B | €4,505 | €390 | -€4,115 | -91.3% |
| Recurring financial income | 75 | €4,505 | €390 | -€4,115 | -91.3% |
| Financial charges | 65/66B | €14,075 | €19,558 | +€5,483 | +39.0% |
| Recurring financial charges | 65 | €14,075 | €19,558 | +€5,483 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €96,060 | -€23,274 | -€119,334 | |
| Transfer from deferred taxes | 780 | €9,022 | €2,422 | -€6,600 | -73.2% |
| Transfer to deferred taxes | 680 | €11,113 | €0 | -€11,113 | -100% |
| Income taxes | 67/77 | €17,489 | €137 | -€17,352 | -99.2% |
| Profit (loss) for the period | 9904 | €76,480 | -€20,989 | -€97,469 | |
| Transfer from tax-exempt reserves | 789 | €28,787 | €8,987 | -€19,800 | -68.8% |
| Transfer to tax-exempt reserves | 689 | €44,450 | €0 | -€44,450 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €60,817 | -€12,002 | -€72,819 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.