KIM ENGINEERING: what changed
Two fiscal 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 ENGINEERING
Largest movements
- Cash -€16,011
down €16,011 (-36.8%), from €43,481 to €27,470
mainly Trade debts (-€24,949) and Net result for the year (-€2,463)
- Receivables within one year -€11,401
down €11,401 (-11.0%), from €103,215 to €91,814
of which Trade receivables: -€11,381
- Trade debts -€24,949
down €24,949 (-30.9%), from €80,846 to €55,897
- Profit (loss) carried forward -€2,463
down €2,463 (-6.4%), from €38,207 to €35,744
- Turnover -€53,458
down €53,458 (-28.8%), from €185,843 to €132,385
- Purchases and services -€51,133
down €51,133 (-27.5%), from €185,654 to €134,521
- Gross operating margin -€2,325
down €2,325, from €189 to -€2,136
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.
Cash bridge derived
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 | €147,417 | €120,005 | -€27,412 | -18.6% |
| Fixed assets | 21/28 | €721 | €721 | = | 0.0% |
| Financial fixed assets | 28 | €721 | €721 | = | 0.0% |
| Current assets | 29/58 | €146,696 | €119,284 | -€27,412 | -18.7% |
| Amounts receivable within one year | 40/41 | €103,215 | €91,814 | -€11,401 | -11.0% |
| Trade receivables | 40 | €101,258 | €89,877 | -€11,381 | -11.2% |
| Other amounts receivable | 41 | €1,957 | €1,937 | -€20 | -1.0% |
| Cash at bank and in hand | 54/58 | €43,481 | €27,470 | -€16,011 | -36.8% |
| Total equity and liabilities | 10/49 | €147,417 | €120,005 | -€27,412 | -18.6% |
| Equity | 10/15 | €46,272 | €43,809 | -€2,463 | -5.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 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 | €38,207 | €35,744 | -€2,463 | -6.4% |
| Amounts payable | 17/49 | €101,145 | €76,196 | -€24,949 | -24.7% |
| Amounts payable within one year | 42/48 | €87,540 | €62,591 | -€24,949 | -28.5% |
| Trade debts | 44 | €80,846 | €55,897 | -€24,949 | -30.9% |
| Suppliers | 440/4 | €80,846 | €55,897 | -€24,949 | -30.9% |
| Taxes, remuneration and social security | 45 | €80 | €80 | = | 0.0% |
| Taxes | 450/3 | €80 | - | -€80 | |
| Remuneration and social security | 454/9 | - | €80 | +€80 | |
| Other amounts payable | 47/48 | €6,614 | €6,614 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €13,605 | €13,605 | = | 0.0% |
| Turnover | 70 | €185,843 | €132,385 | -€53,458 | -28.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €185,654 | €134,521 | -€51,133 | -27.5% |
| Gross operating margin | 9900 | €189 | -€2,136 | -€2,325 | |
| Operating profit (loss) | 9901 | €189 | -€2,136 | -€2,325 | |
| Financial income | 75/76B | €658 | €215 | -€443 | -67.3% |
| Recurring financial income | 75 | €658 | €215 | -€443 | -67.3% |
| Non-recurring financial income | 76B | €658 | €215 | -€443 | -67.3% |
| Financial charges | 65/66B | €372 | €486 | +€114 | +30.6% |
| Recurring financial charges | 65 | €372 | €486 | +€114 | +30.6% |
| Non-recurring financial charges | 66B | €372 | €486 | +€114 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €475 | -€2,407 | -€2,882 | |
| Income taxes | 67/77 | €45 | €56 | +€11 | +24.4% |
| Profit (loss) for the period | 9904 | €430 | -€2,463 | -€2,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €430 | -€2,463 | -€2,893 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.