KIMA BEHEER: 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.
KIMA BEHEER
Largest movements
- Cash -€251,962
down €251,962 (-27.3%), from €922,610 to €670,648
mainly Contributions, distributions and other (-€779,000) and Receivables within one year (-€163,268)
- Receivables within one year +€163,268
up €163,268 (+36.9%), from €442,226 to €605,494
- Reserves -€611,732
down €611,732 (-29.1%), from €2.1m to €1.5m
of which Distributable reserves: -€611,732
- Other debts +€499,615
up €499,615 (+187.3%), from €266,784 to €766,399
- Financial income -€127,018
down €127,018 (-40.4%), from €314,034 to €187,017
- Taxes -€9,895
down €9,895 (-37.9%), from €26,143 to €16,248
- Other operating charges -€4,441
down €4,441 (-80.3%), from €5,529 to €1,088
- Gross operating margin +€624
up €624 (+21.8%), from -€2,863 to -€2,239
- Financial charges +€54
up €54 (+45.3%), from €120 to €174
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 | €2,470,546 | €2,381,853 | -€88,694 | -3.6% |
| Fixed assets | 21/28 | €1,105,710 | €1,105,710 | = | 0.0% |
| Financial fixed assets | 28 | €1,105,710 | €1,105,710 | = | 0.0% |
| Current assets | 29/58 | €1,364,836 | €1,276,143 | -€88,694 | -6.5% |
| Amounts receivable within one year | 40/41 | €442,226 | €605,494 | +€163,268 | +36.9% |
| Other amounts receivable | 41 | €442,226 | €605,494 | +€163,268 | +36.9% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €922,610 | €670,648 | -€251,962 | -27.3% |
| Total equity and liabilities | 10/49 | €2,470,546 | €2,381,853 | -€88,694 | -3.6% |
| Equity | 10/15 | €2,164,119 | €1,552,388 | -€611,732 | -28.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,102,619 | €1,490,888 | -€611,732 | -29.1% |
| Non-distributable reserves | 130/1 | €25,629 | €25,629 | = | 0.0% |
| Legal reserve | 130 | €25,629 | €25,629 | = | 0.0% |
| Distributable reserves | 133 | €2,076,990 | €1,465,259 | -€611,732 | -29.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €306,427 | €829,465 | +€523,038 | +170.7% |
| Amounts payable within one year | 42/48 | €306,427 | €829,465 | +€523,038 | +170.7% |
| Taxes, remuneration and social security | 45 | €39,643 | €63,066 | +€23,423 | +59.1% |
| Taxes | 450/3 | €39,643 | €63,066 | +€23,423 | +59.1% |
| Other amounts payable | 47/48 | €266,784 | €766,399 | +€499,615 | +187.3% |
| Other operating charges | 640/8 | €5,529 | €1,088 | -€4,441 | -80.3% |
| Gross operating margin | 9900 | -€2,863 | -€2,239 | +€624 | +21.8% |
| Operating profit (loss) | 9901 | -€8,391 | -€3,327 | +€5,065 | +60.4% |
| Financial income | 75/76B | €314,034 | €187,017 | -€127,018 | -40.4% |
| Recurring financial income | 75 | €314,034 | €187,017 | -€127,018 | -40.4% |
| Financial charges | 65/66B | €120 | €174 | +€54 | +45.3% |
| Recurring financial charges | 65 | €120 | €174 | +€54 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €305,523 | €183,516 | -€122,007 | -39.9% |
| Income taxes | 67/77 | €26,143 | €16,248 | -€9,895 | -37.9% |
| Profit (loss) for the period | 9904 | €279,380 | €167,268 | -€112,112 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €279,380 | €167,268 | -€112,112 | -40.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.