KHAMIS FINANCE: what changed
What changed
KHAMIS FINANCE
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€223,874
2024 · €242,283-€18,409
Equity
€412,866
2024 · €511,612-€98,746
Cash
€549,604
2024 · €352,175+€197,429
Balance sheet total
€976,778
2024 · €820,102+€156,676
Largest movements
Assets
- Cash +€197,429
up €197,429 (+56.1%), from €352,175 to €549,604
mainly Other debts (+€272,210) and Net result for the year (+€223,874)
- Intangible fixed assets -€66,460
down €66,460 (-41.4%), from €160,612 to €94,152
- Tangible fixed assets +€13,626
up €13,626 (+16.5%), from €82,522 to €96,148
of which Furniture and vehicles: +€14,179
Equity and liabilities
- Other debts +€272,210
up €272,210 (+4,037%), from €6,742 to €278,952
- Profit (loss) carried forward -€98,746
down €98,746 (-19.7%), from €501,612 to €402,866
- Debts after one year -€33,495
down €33,495 (-21.3%), from €157,480 to €123,985
- Tax, wage and social debts +€10,279
up €10,279 (+11.2%), from €91,554 to €101,832
of which Taxes: +€8,561
Income statement
- Staff costs +€33,506
up €33,506 (+24.8%), from €135,210 to €168,716
- Gross operating margin +€18,958
up €18,958 (+3.6%), from €531,271 to €550,229
- Depreciation +€10,500
up €10,500 (+13.6%), from €76,973 to €87,473
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
€242,283
Gross operating margin
+€18,958
Staff costs
-€33,506
Depreciation
-€10,500
Other operating charges
+€1,183
Financial income
+€5,102
Financial charges
-€3,892
Taxes
+€4,246
Result 2025
€223,874
raises the resultlowers the result
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
+€583,334
Investment
-€34,339
Financing
-€351,566
Cash 2024
€352,175
From operations (derived)
+€583,334
Net result for the year
+€223,874
Depreciation
+€87,473
Receivables after one year
-€5,470
Receivables within one year
-€961
Deferred charges and accrued income
-€5,950
Trade debts
+€2,235
Tax, wage and social debts
+€10,279
Other debts
+€272,210
Accrued charges and deferred income
-€356
Investment (derived)
-€34,339
Investment in fixed assets (net)
-€34,339
Financing
-€351,566
Debts after one year
-€33,495
Current portion of long-term debt
+€4,549
Contributions, distributions and other
-€322,620
Cash 2025
€549,604
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €820,102 | €976,778 | +€156,676 | +19.1% |
| Formation expenses | 20 | €644 | €344 | -€300 | -46.5% |
| Fixed assets | 21/28 | €243,134 | €190,299 | -€52,834 | -21.7% |
| Intangible fixed assets | 21 | €160,612 | €94,152 | -€66,460 | -41.4% |
| Tangible fixed assets | 22/27 | €82,522 | €96,148 | +€13,626 | +16.5% |
| Furniture and vehicles | 24 | €24,194 | €38,373 | +€14,179 | +58.6% |
| Other tangible fixed assets | 26 | €58,328 | €57,775 | -€553 | -0.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €576,324 | €786,134 | +€209,810 | +36.4% |
| Amounts receivable after more than one year | 29 | €125,534 | €131,004 | +€5,470 | +4.4% |
| Other amounts receivable | 291 | €125,534 | €131,004 | +€5,470 | +4.4% |
| Amounts receivable within one year | 40/41 | €92,276 | €93,237 | +€961 | +1.0% |
| Trade receivables | 40 | €92,276 | €91,927 | -€350 | -0.4% |
| Other amounts receivable | 41 | - | €1,311 | +€1,311 | |
| Cash at bank and in hand | 54/58 | €352,175 | €549,604 | +€197,429 | +56.1% |
| Deferred charges and accrued income | 490/1 | €6,339 | €12,288 | +€5,950 | +93.9% |
| Total equity and liabilities | 10/49 | €820,102 | €976,778 | +€156,676 | +19.1% |
| Equity | 10/15 | €511,612 | €412,866 | -€98,746 | -19.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €501,612 | €402,866 | -€98,746 | -19.7% |
| Amounts payable | 17/49 | €308,490 | €563,912 | +€255,422 | +82.8% |
| Amounts payable after more than one year | 17 | €157,480 | €123,985 | -€33,495 | -21.3% |
| Financial debts | 170/4 | €157,480 | €123,985 | -€33,495 | -21.3% |
| Amounts payable within one year | 42/48 | €150,602 | €439,876 | +€289,273 | +192% |
| Current portion of amounts payable after more than one year | 42 | €46,678 | €51,227 | +€4,549 | +9.7% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €5,629 | €7,864 | +€2,235 | +39.7% |
| Suppliers | 440/4 | €5,629 | €7,864 | +€2,235 | +39.7% |
| Taxes, remuneration and social security | 45 | €91,554 | €101,832 | +€10,279 | +11.2% |
| Taxes | 450/3 | €73,713 | €82,274 | +€8,561 | +11.6% |
| Remuneration and social security | 454/9 | €17,840 | €19,558 | +€1,718 | +9.6% |
| Other amounts payable | 47/48 | €6,742 | €278,952 | +€272,210 | +4,037% |
| Accrued charges and deferred income | 492/3 | €407 | €51 | -€356 | -87.4% |
| Non-recurring operating income | 76A | €1,989 | €0 | -€1,989 | -100% |
| Remuneration, social security and pensions | 62 | €135,210 | €168,716 | +€33,506 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,973 | €87,473 | +€10,500 | +13.6% |
| Other operating charges | 640/8 | €6,698 | €5,515 | -€1,183 | -17.7% |
| Gross operating margin | 9900 | €531,271 | €550,229 | +€18,958 | +3.6% |
| Operating profit (loss) | 9901 | €312,390 | €288,526 | -€23,865 | -7.6% |
| Financial income | 75/76B | €8,075 | €13,177 | +€5,102 | +63.2% |
| Recurring financial income | 75 | €8,075 | €13,177 | +€5,102 | +63.2% |
| Financial charges | 65/66B | €2,985 | €6,877 | +€3,892 | +130% |
| Recurring financial charges | 65 | €2,985 | €6,877 | +€3,892 | +130% |
| Profit (loss) for the period before taxes | 9903 | €317,481 | €294,826 | -€22,655 | -7.1% |
| Income taxes | 67/77 | €75,198 | €70,952 | -€4,246 | -5.6% |
| Profit (loss) for the period | 9904 | €242,283 | €223,874 | -€18,409 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €242,283 | €223,874 | -€18,409 | -7.6% |
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.