KIM'S: 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'S
Largest movements
- Cash -€22,890
down €22,890 (-99.6%), from €22,993 to €103
mainly Receivables within one year (-€13,446) and Net result for the year (-€6,855)
- Receivables within one year +€13,446
up €13,446 (+1.5%), from €883,178 to €896,624
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€34,728
up €34,728 (+90.9%), from -€38,203 to -€3,475
- Financial charges +€782
up €782 (+79.9%), from €978 to €1,760
- Other operating charges -€727
down €727 (-28.6%), from €2,546 to €1,819
- Taxes -€719
down €719 (-83.8%), from €858 to €139
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 | €906,930 | €896,939 | -€9,991 | -1.1% |
| Current assets | 29/58 | €906,930 | €896,939 | -€9,991 | -1.1% |
| Amounts receivable within one year | 40/41 | €883,178 | €896,624 | +€13,446 | +1.5% |
| Other amounts receivable | 41 | €883,178 | €896,624 | +€13,446 | +1.5% |
| Cash at bank and in hand | 54/58 | €22,993 | €103 | -€22,890 | -99.6% |
| Deferred charges and accrued income | 490/1 | €758 | €212 | -€546 | -72.0% |
| Total equity and liabilities | 10/49 | €906,930 | €896,939 | -€9,991 | -1.1% |
| Equity | 10/15 | €899,378 | €892,522 | -€6,855 | -0.8% |
| Contributions | 10/11 | €174,000 | €174,000 | = | 0.0% |
| Capital | 10 | €174,000 | €174,000 | = | 0.0% |
| Issued capital | 100 | €174,000 | €174,000 | = | 0.0% |
| Reserves | 13 | €17,400 | €17,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,400 | €17,400 | = | 0.0% |
| Legal reserve | 130 | €17,400 | €17,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €707,978 | €701,122 | -€6,855 | -1.0% |
| Amounts payable | 17/49 | €7,552 | €4,417 | -€3,135 | -41.5% |
| Amounts payable within one year | 42/48 | €7,552 | €4,417 | -€3,135 | -41.5% |
| Trade debts | 44 | €1,561 | €3,530 | +€1,969 | +126% |
| Suppliers | 440/4 | €1,561 | €3,530 | +€1,969 | +126% |
| Taxes, remuneration and social security | 45 | €5,992 | €887 | -€5,104 | -85.2% |
| Taxes | 450/3 | €5,992 | €887 | -€5,104 | -85.2% |
| Other operating charges | 640/8 | €2,546 | €1,819 | -€727 | -28.6% |
| Gross operating margin | 9900 | -€38,203 | -€3,475 | +€34,728 | +90.9% |
| Operating profit (loss) | 9901 | -€40,749 | -€5,293 | +€35,455 | +87.0% |
| Financial income | 75/76B | €161 | €337 | +€176 | +110% |
| Recurring financial income | 75 | €161 | €337 | +€176 | +110% |
| Financial charges | 65/66B | €978 | €1,760 | +€782 | +79.9% |
| Recurring financial charges | 65 | €978 | €1,760 | +€782 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | -€41,566 | -€6,716 | +€34,850 | +83.8% |
| Income taxes | 67/77 | €858 | €139 | -€719 | -83.8% |
| Profit (loss) for the period | 9904 | -€42,424 | -€6,855 | +€35,569 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,424 | -€6,855 | +€35,569 | +83.8% |
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 19 October 2026 via checked.be.