KIM MÖRIC SRL: 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 MÖRIC SRL
Largest movements
- Cash -€142,883
down €142,883 (-62.2%), from €229,741 to €86,858
mainly Contributions, distributions and other (-€446,990) and Debts after one year (-€49,036)
- Receivables within one year -€120,379
down €120,379 (-29.1%), from €414,035 to €293,656
of which Other amounts receivable: -€91,813
- Financial fixed assets -€17,835
down €17,835 (-100%), from €17,835 to €0
- Reserves -€241,728
down €241,728 (-29.9%), from €808,465 to €566,737
of which Distributable reserves: -€235,600
- Debts after one year -€49,036
down €49,036 (-21.0%), from €233,080 to €184,044
of which Financial debts: -€47,596
- Gross operating margin -€91,612
down €91,612 (-21.8%), from €419,493 to €327,881
- Taxes -€11,709
down €11,709 (-11.0%), from €106,128 to €94,419
- Financial income -€10,000
down €10,000 (-36.6%), from €27,304 to €17,304
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 | €1,215,182 | €912,205 | -€302,977 | -24.9% |
| Fixed assets | 21/28 | €540,020 | €510,800 | -€29,221 | -5.4% |
| Tangible fixed assets | 22/27 | €522,185 | €510,800 | -€11,386 | -2.2% |
| Land and buildings | 22 | €513,670 | €496,839 | -€16,831 | -3.3% |
| Furniture and vehicles | 24 | €8,515 | €13,960 | +€5,445 | +64.0% |
| Financial fixed assets | 28 | €17,835 | €0 | -€17,835 | -100% |
| Current assets | 29/58 | €675,161 | €401,405 | -€273,756 | -40.5% |
| Amounts receivable within one year | 40/41 | €414,035 | €293,656 | -€120,379 | -29.1% |
| Trade receivables | 40 | €31,104 | €2,538 | -€28,566 | -91.8% |
| Other amounts receivable | 41 | €382,931 | €291,118 | -€91,813 | -24.0% |
| Cash at bank and in hand | 54/58 | €229,741 | €86,858 | -€142,883 | -62.2% |
| Deferred charges and accrued income | 490/1 | €31,385 | €20,891 | -€10,494 | -33.4% |
| Total equity and liabilities | 10/49 | €1,215,182 | €912,205 | -€302,977 | -24.9% |
| Equity | 10/15 | €823,547 | €581,823 | -€241,724 | -29.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €808,465 | €566,737 | -€241,728 | -29.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €149,515 | €143,387 | -€6,128 | -4.1% |
| Distributable reserves | 133 | €657,090 | €421,490 | -€235,600 | -35.9% |
| Profit (loss) carried forward | 14 | €2,083 | €2,086 | +€3 | +0.2% |
| Provisions and deferred taxes | 16 | €38,318 | €36,747 | -€1,570 | -4.1% |
| Deferred taxes | 168 | €38,318 | €36,747 | -€1,570 | -4.1% |
| Amounts payable | 17/49 | €353,316 | €293,634 | -€59,682 | -16.9% |
| Amounts payable after more than one year | 17 | €233,080 | €184,044 | -€49,036 | -21.0% |
| Financial debts | 170/4 | €231,640 | €184,044 | -€47,596 | -20.5% |
| Other amounts payable | 178/9 | €1,440 | - | -€1,440 | |
| Amounts payable within one year | 42/48 | €119,493 | €109,004 | -€10,490 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €91,793 | €93,561 | +€1,768 | +1.9% |
| Trade debts | 44 | €7,929 | €2,707 | -€5,222 | -65.9% |
| Suppliers | 440/4 | €7,929 | €2,707 | -€5,222 | -65.9% |
| Taxes, remuneration and social security | 45 | €19,771 | €12,736 | -€7,035 | -35.6% |
| Taxes | 450/3 | €19,771 | €12,736 | -€7,035 | -35.6% |
| Accrued charges and deferred income | 492/3 | €743 | €586 | -€156 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,830 | €29,235 | +€2,404 | +9.0% |
| Other operating charges | 640/8 | €4,522 | €5,889 | +€1,367 | +30.2% |
| Gross operating margin | 9900 | €419,493 | €327,881 | -€91,612 | -21.8% |
| Operating profit (loss) | 9901 | €388,141 | €292,757 | -€95,384 | -24.6% |
| Financial income | 75/76B | €27,304 | €17,304 | -€10,000 | -36.6% |
| Recurring financial income | 75 | €27,304 | €17,304 | -€10,000 | -36.6% |
| Financial charges | 65/66B | €15,231 | €11,946 | -€3,285 | -21.6% |
| Recurring financial charges | 65 | €15,231 | €11,946 | -€3,285 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €400,213 | €298,115 | -€102,099 | -25.5% |
| Transfer from deferred taxes | 780 | €1,570 | €1,570 | = | 0.0% |
| Income taxes | 67/77 | €106,128 | €94,419 | -€11,709 | -11.0% |
| Profit (loss) for the period | 9904 | €295,656 | €205,266 | -€90,390 | -30.6% |
| Transfer from tax-exempt reserves | 789 | €6,128 | €6,128 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €301,783 | €211,393 | -€90,390 | -30.0% |
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.