KIM & CO: 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.
KIM & CO
Largest movements
- Receivables within one year -€3,318
down €3,318 (-5.1%), from €65,583 to €62,265
of which Trade receivables: -€4,583
- Cash +€2,739
up €2,739 (+656%), from €417 to €3,157
mainly Receivables within one year (+€3,318) and Net result for the year (+€3,067)
- Profit (loss) carried forward +€3,067
up €3,067 (+1.1%), from -€276,717 to -€273,649
- Other debts -€2,410
down €2,410 (-1.5%), from €163,660 to €161,250
- Gross operating margin +€3,911
up €3,911, from -€319 to €3,592
- Financial charges -€437
down €437 (-87.4%), from €500 to €63
- Depreciation -€400
no longer reported in 2025 (was €400)
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 | €132,135 | €131,557 | -€579 | -0.4% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €132,075 | €131,497 | -€579 | -0.4% |
| Stocks and contracts in progress | 3 | €66,075 | €66,075 | = | 0.0% |
| Stocks | 30/36 | €66,075 | €66,075 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,583 | €62,265 | -€3,318 | -5.1% |
| Trade receivables | 40 | €65,583 | €61,000 | -€4,583 | -7.0% |
| Other amounts receivable | 41 | - | €1,265 | +€1,265 | |
| Cash at bank and in hand | 54/58 | €417 | €3,157 | +€2,739 | +656% |
| Total equity and liabilities | 10/49 | €132,135 | €131,557 | -€579 | -0.4% |
| Equity | 10/15 | -€131,717 | -€128,649 | +€3,067 | +2.3% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€276,717 | -€273,649 | +€3,067 | +1.1% |
| Amounts payable | 17/49 | €263,852 | €260,206 | -€3,646 | -1.4% |
| Amounts payable after more than one year | 17 | €96,429 | €96,429 | = | 0.0% |
| Financial debts | 170/4 | €96,429 | €96,429 | = | 0.0% |
| Amounts payable within one year | 42/48 | €167,423 | €163,777 | -€3,646 | -2.2% |
| Trade debts | 44 | €3,322 | €2,527 | -€795 | -23.9% |
| Suppliers | 440/4 | €3,322 | €2,527 | -€795 | -23.9% |
| Taxes, remuneration and social security | 45 | €441 | - | -€441 | |
| Taxes | 450/3 | €441 | - | -€441 | |
| Other amounts payable | 47/48 | €163,660 | €161,250 | -€2,410 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€319 | €3,592 | +€3,911 | |
| Operating profit (loss) | 9901 | -€1,169 | €3,130 | +€4,299 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €500 | €63 | -€437 | -87.4% |
| Recurring financial charges | 65 | €500 | €63 | -€437 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,669 | €3,067 | +€4,736 | |
| Profit (loss) for the period | 9904 | -€1,669 | €3,067 | +€4,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,669 | €3,067 | +€4,736 |
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 16 October 2026 via checked.be.