KIMA FOOD: what changed
KIMA FOOD
Largest movements
- Tangible fixed assets +€83,849
up €83,849 (+312%), from €26,906 to €110,755
of which Furniture and vehicles: +€81,933
- Receivables within one year +€35,784
up €35,784 (+745%), from €4,806 to €40,590
of which Trade receivables: +€39,899
- Cash +€5,947
up €5,947 (+28.7%), from €20,702 to €26,649
mainly Debts after one year (+€53,813) and Net result for the year (+€51,145)
- Debts after one year +€53,813
new in 2025: €53,813
- Profit (loss) carried forward +€51,143
up €51,143 (+146%), from €34,918 to €86,061
- Current portion of long-term debt +€13,020
new in 2025: €13,020
- Tax, wage and social debts +€8,822
up €8,822 (+185%), from €4,766 to €13,588
of which Taxes: +€7,827
- Trade debts -€6,801
no longer reported in 2025 (was €6,801)
- Turnover +€410,951
up €410,951 (+132%), from €311,520 to €722,471
- Purchases and services +€301,159
up €301,159 (+154%), from €195,357 to €496,516
- Gross operating margin +€112,072
up €112,072 (+95.9%), from €116,883 to €228,955
- Staff costs +€66,660
up €66,660 (+108%), from €61,545 to €128,205
- Financial charges +€19,876
up €19,876 (+1,216%), from €1,635 to €21,511
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,085 | €190,664 | +€125,579 | +193% |
| Fixed assets | 21/28 | €39,576 | €123,425 | +€83,849 | +212% |
| Tangible fixed assets | 22/27 | €26,906 | €110,755 | +€83,849 | +312% |
| Plant, machinery and equipment | 23 | €12,742 | €14,658 | +€1,916 | +15.0% |
| Furniture and vehicles | 24 | €14,164 | €96,097 | +€81,933 | +578% |
| Financial fixed assets | 28 | €12,670 | €12,670 | = | 0.0% |
| Current assets | 29/58 | €25,509 | €67,239 | +€41,730 | +164% |
| Amounts receivable within one year | 40/41 | €4,806 | €40,590 | +€35,784 | +745% |
| Trade receivables | 40 | - | €39,899 | +€39,899 | |
| Other amounts receivable | 41 | €4,806 | €691 | -€4,115 | -85.6% |
| Cash at bank and in hand | 54/58 | €20,702 | €26,649 | +€5,947 | +28.7% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €65,085 | €190,664 | +€125,579 | +193% |
| Equity | 10/15 | €53,518 | €104,661 | +€51,143 | +95.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,918 | €86,061 | +€51,143 | +146% |
| Amounts payable | 17/49 | €11,567 | €86,003 | +€74,436 | +644% |
| Amounts payable after more than one year | 17 | - | €53,813 | +€53,813 | |
| Financial debts | 170/4 | - | €53,813 | +€53,813 | |
| Amounts payable within one year | 42/48 | €11,567 | €32,190 | +€20,623 | +178% |
| Current portion of amounts payable after more than one year | 42 | - | €13,020 | +€13,020 | |
| Trade debts | 44 | €6,801 | - | -€6,801 | |
| Suppliers | 440/4 | €6,801 | - | -€6,801 | |
| Taxes, remuneration and social security | 45 | €4,766 | €13,588 | +€8,822 | +185% |
| Taxes | 450/3 | €1,008 | €8,835 | +€7,827 | +776% |
| Remuneration and social security | 454/9 | €3,758 | €4,753 | +€995 | +26.5% |
| Other amounts payable | 47/48 | - | €5,582 | +€5,582 | |
| Turnover | 70 | €311,520 | €722,471 | +€410,951 | +132% |
| Goods, raw materials, services and sundry goods | 60/61 | €195,357 | €496,516 | +€301,159 | +154% |
| Remuneration, social security and pensions | 62 | €61,545 | €128,205 | +€66,660 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €15,520 | +€12,612 | +434% |
| Other operating charges | 640/8 | €1,210 | €5,652 | +€4,442 | +367% |
| Non-recurring operating charges | 66A | €1,411 | €6,929 | +€5,518 | +391% |
| Gross operating margin | 9900 | €116,883 | €228,955 | +€112,072 | +95.9% |
| Operating profit (loss) | 9901 | €49,809 | €72,649 | +€22,840 | +45.9% |
| Financial income | 75/76B | €360 | €7 | -€353 | -98.1% |
| Recurring financial income | 75 | €360 | €7 | -€353 | -98.1% |
| Financial charges | 65/66B | €1,635 | €21,511 | +€19,876 | +1,216% |
| Recurring financial charges | 65 | €1,635 | €21,511 | +€19,876 | +1,216% |
| Profit (loss) for the period before taxes | 9903 | €48,534 | €51,145 | +€2,611 | +5.4% |
| Profit (loss) for the period | 9904 | €48,534 | €51,145 | +€2,611 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,534 | €51,145 | +€2,611 | +5.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.