Kempus-Servicenter: 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.
What changed
Kempus-Servicenter
NACE 81.100, Combined facilities support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€201,458
2024 · €56,614+€144,845
Equity
€372,175
2024 · €170,716+€201,458
Cash
€43,225
2024 · €10,742+€32,483
Balance sheet total
€8.1m
2024 · €8.4m-€312,552
Largest movements
Assets
- Tangible fixed assets -€313,008
down €313,008 (-3.8%), from €8.3m to €8.0m
of which Land and buildings: -€178,298
Equity and liabilities
- Debts after one year -€600,000
down €600,000 (-17.9%), from €3.4m to €2.8m
- Profit (loss) carried forward +€201,458
up €201,458 (+134%), from €150,256 to €351,715
- Other debts +€99,274
up €99,274 (+2.4%), from €4.2m to €4.3m
Income statement
- Staff costs -€49,598
down €49,598 (-33.8%), from €146,904 to €97,306
- Gross operating margin +€48,156
up €48,156 (+7.4%), from €652,016 to €700,172
- Other operating charges -€23,365
down €23,365 (-91.1%), from €25,656 to €2,291
- Depreciation -€15,602
down €15,602 (-4.0%), from €390,462 to €374,860
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.
Result 2024
€56,614
Gross operating margin
+€48,156
Staff costs
+€49,598
Depreciation
+€15,602
Other operating charges
+€23,365
Financial income
+€3,901
Financial charges
+€4,243
Taxes
-€21
Result 2025
€201,458
raises the resultlowers the result
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.
From operations
+€694,335
Investment
-€61,852
Financing
-€600,000
Cash 2024
€10,742
From operations (derived)
+€694,335
Net result for the year
+€201,458
Depreciation
+€374,860
Receivables within one year
+€32,301
Deferred charges and accrued income
-€273
Trade debts
-€6,658
Tax, wage and social debts
-€6,627
Other debts
+€99,274
Investment (derived)
-€61,852
Investment in fixed assets (net)
-€61,852
Financing
-€600,000
Debts after one year
-€600,000
Cash 2025
€43,225
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,371,043 | €8,058,491 | -€312,552 | -3.7% |
| Fixed assets | 21/28 | €8,320,878 | €8,007,870 | -€313,008 | -3.8% |
| Tangible fixed assets | 22/27 | €8,320,878 | €8,007,870 | -€313,008 | -3.8% |
| Land and buildings | 22 | €7,745,743 | €7,567,445 | -€178,298 | -2.3% |
| Plant, machinery and equipment | 23 | €316,194 | €252,887 | -€63,308 | -20.0% |
| Furniture and vehicles | 24 | €92,162 | €55,817 | -€36,345 | -39.4% |
| Other tangible fixed assets | 26 | €166,779 | €131,721 | -€35,058 | -21.0% |
| Current assets | 29/58 | €50,165 | €50,621 | +€456 | +0.9% |
| Amounts receivable within one year | 40/41 | €32,301 | - | -€32,301 | |
| Trade receivables | 40 | €31,575 | - | -€31,575 | |
| Other amounts receivable | 41 | €726 | - | -€726 | |
| Cash at bank and in hand | 54/58 | €10,742 | €43,225 | +€32,483 | +302% |
| Deferred charges and accrued income | 490/1 | €7,123 | €7,397 | +€273 | +3.8% |
| Total equity and liabilities | 10/49 | €8,371,043 | €8,058,491 | -€312,552 | -3.7% |
| Equity | 10/15 | €170,716 | €372,175 | +€201,458 | +118% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,256 | €351,715 | +€201,458 | +134% |
| Amounts payable | 17/49 | €8,200,327 | €7,686,316 | -€514,010 | -6.3% |
| Amounts payable after more than one year | 17 | €3,350,000 | €2,750,000 | -€600,000 | -17.9% |
| Financial debts | 170/4 | €3,350,000 | €2,750,000 | -€600,000 | -17.9% |
| Amounts payable within one year | 42/48 | €4,850,327 | €4,936,316 | +€85,990 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €29,301 | €22,644 | -€6,658 | -22.7% |
| Suppliers | 440/4 | €29,301 | €22,644 | -€6,658 | -22.7% |
| Taxes, remuneration and social security | 45 | €33,321 | €26,695 | -€6,627 | -19.9% |
| Taxes | 450/3 | €11,596 | €11,358 | -€237 | -2.0% |
| Remuneration and social security | 454/9 | €21,726 | €15,336 | -€6,389 | -29.4% |
| Other amounts payable | 47/48 | €4,187,704 | €4,286,978 | +€99,274 | +2.4% |
| Remuneration, social security and pensions | 62 | €146,904 | €97,306 | -€49,598 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390,462 | €374,860 | -€15,602 | -4.0% |
| Other operating charges | 640/8 | €25,656 | €2,291 | -€23,365 | -91.1% |
| Gross operating margin | 9900 | €652,016 | €700,172 | +€48,156 | +7.4% |
| Operating profit (loss) | 9901 | €88,992 | €225,714 | +€136,722 | +154% |
| Financial income | 75/76B | €13 | €3,914 | +€3,901 | +31,063% |
| Recurring financial income | 75 | €13 | €210 | +€197 | +1,571% |
| Non-recurring financial income | 76B | - | €3,704 | +€3,704 | |
| Financial charges | 65/66B | €32,333 | €28,090 | -€4,243 | -13.1% |
| Recurring financial charges | 65 | €32,333 | €28,090 | -€4,243 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €56,673 | €201,538 | +€144,866 | +256% |
| Income taxes | 67/77 | €59 | €80 | +€21 | +35.7% |
| Profit (loss) for the period | 9904 | €56,614 | €201,458 | +€144,845 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €56,614 | €201,458 | +€144,845 | +256% |
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 25 October 2026 via checked.be.