Kemps Marco: 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.
Kemps Marco
Largest movements
- Receivables within one year +€16,373
new in 2025: €16,373
of which Other amounts receivable: +€8,810
- Tangible fixed assets -€9,525
down €9,525 (-58.2%), from €16,369 to €6,844
- Cash -€1,203
down €1,203 (-14.8%), from €8,108 to €6,905
mainly Receivables within one year (-€16,373) and Other debts (-€3,943)
- Reserves +€9,261
up €9,261 (+128%), from €7,225 to €16,486
- Other debts -€3,943
no longer reported in 2025 (was €3,943)
- Accrued charges and deferred income -€1,534
down €1,534 (-49.6%), from €3,094 to €1,560
- Tax, wage and social debts +€1,375
up €1,375 (+19.6%), from €7,020 to €8,394
of which Remuneration and social security: +€1,300
- Trade debts +€402
up €402 (+143%), from €281 to €683
- Depreciation -€2,681
down €2,681 (-22.0%), from €12,205 to €9,525
- Gross operating margin -€1,727
down €1,727 (-6.6%), from €26,323 to €24,596
- Financial charges -€1,492
down €1,492 (-89.3%), from €1,670 to €178
- Other operating charges +€600
up €600 (+59.4%), from €1,009 to €1,609
- Financial income +€299
up €299 (+124%), from €240 to €540
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 | €24,563 | €30,123 | +€5,560 | +22.6% |
| Fixed assets | 21/28 | €16,369 | €6,844 | -€9,525 | -58.2% |
| Tangible fixed assets | 22/27 | €16,369 | €6,844 | -€9,525 | -58.2% |
| Furniture and vehicles | 24 | €16,369 | €6,844 | -€9,525 | -58.2% |
| Current assets | 29/58 | €8,194 | €23,278 | +€15,084 | +184% |
| Amounts receivable within one year | 40/41 | - | €16,373 | +€16,373 | |
| Trade receivables | 40 | - | €7,563 | +€7,563 | |
| Other amounts receivable | 41 | - | €8,810 | +€8,810 | |
| Cash at bank and in hand | 54/58 | €8,108 | €6,905 | -€1,203 | -14.8% |
| Deferred charges and accrued income | 490/1 | €86 | - | -€86 | |
| Total equity and liabilities | 10/49 | €24,563 | €30,123 | +€5,560 | +22.6% |
| Equity | 10/15 | €10,225 | €19,486 | +€9,261 | +90.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,225 | €16,486 | +€9,261 | +128% |
| Distributable reserves | 133 | €7,225 | €16,486 | +€9,261 | +128% |
| Amounts payable | 17/49 | €14,339 | €10,637 | -€3,701 | -25.8% |
| Amounts payable within one year | 42/48 | €11,244 | €9,077 | -€2,167 | -19.3% |
| Trade debts | 44 | €281 | €683 | +€402 | +143% |
| Suppliers | 440/4 | €281 | €683 | +€402 | +143% |
| Taxes, remuneration and social security | 45 | €7,020 | €8,394 | +€1,375 | +19.6% |
| Taxes | 450/3 | €7,020 | €7,094 | +€75 | +1.1% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €3,943 | - | -€3,943 | |
| Accrued charges and deferred income | 492/3 | €3,094 | €1,560 | -€1,534 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,205 | €9,525 | -€2,681 | -22.0% |
| Other operating charges | 640/8 | €1,009 | €1,609 | +€600 | +59.4% |
| Gross operating margin | 9900 | €26,323 | €24,596 | -€1,727 | -6.6% |
| Operating profit (loss) | 9901 | €13,108 | €13,462 | +€354 | +2.7% |
| Financial income | 75/76B | €240 | €540 | +€299 | +124% |
| Recurring financial income | 75 | €240 | €540 | +€299 | +124% |
| Financial charges | 65/66B | €1,670 | €178 | -€1,492 | -89.3% |
| Recurring financial charges | 65 | €1,670 | €178 | -€1,492 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €11,679 | €13,824 | +€2,145 | +18.4% |
| Income taxes | 67/77 | €3,654 | €3,704 | +€50 | +1.4% |
| Profit (loss) for the period | 9904 | €8,025 | €10,120 | +€2,095 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,025 | €10,120 | +€2,095 | +26.1% |
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.