KIMA SOLUTIONS: 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.
KIMA SOLUTIONS
Largest movements
- Receivables within one year +€55,388
up €55,388 (+362%), from €15,317 to €70,705
of which Trade receivables: +€53,054
- Tangible fixed assets +€29,434
up €29,434 (+109%), from €26,973 to €56,407
of which Furniture and vehicles: +€31,000
- Current investments +€20,314
up €20,314 (+448%), from €4,539 to €24,853
- Cash -€6,671
down €6,671 (-6.2%), from €107,913 to €101,242
mainly Receivables within one year (-€55,388) and Investment in fixed assets (net) (-€33,982)
- Trade debts +€52,245
up €52,245 (+1,998%), from €2,615 to €54,860
- Debts after one year +€28,142
new in 2025: €28,142
- Reserves +€11,385
up €11,385 (+7.4%), from €154,432 to €165,818
- Current portion of long-term debt +€6,809
new in 2025: €6,809
- Gross operating margin -€19,224
down €19,224 (-27.2%), from €70,593 to €51,369
- Depreciation -€9,764
down €9,764 (-68.2%), from €14,313 to €4,549
- Taxes +€7,178
up €7,178 (+119%), from €6,019 to €13,197
- Financial charges +€1,103
up €1,103 (+698%), from €158 to €1,261
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 | €155,288 | €254,459 | +€99,171 | +63.9% |
| Fixed assets | 21/28 | €26,973 | €56,407 | +€29,434 | +109% |
| Tangible fixed assets | 22/27 | €26,973 | €56,407 | +€29,434 | +109% |
| Plant, machinery and equipment | 23 | €10,040 | €8,474 | -€1,566 | -15.6% |
| Furniture and vehicles | 24 | €16,934 | €47,933 | +€31,000 | +183% |
| Current assets | 29/58 | €128,315 | €198,052 | +€69,737 | +54.3% |
| Amounts receivable within one year | 40/41 | €15,317 | €70,705 | +€55,388 | +362% |
| Trade receivables | 40 | €14,708 | €67,761 | +€53,054 | +361% |
| Other amounts receivable | 41 | €609 | €2,944 | +€2,334 | +383% |
| Current investments | 50/53 | €4,539 | €24,853 | +€20,314 | +448% |
| Cash at bank and in hand | 54/58 | €107,913 | €101,242 | -€6,671 | -6.2% |
| Deferred charges and accrued income | 490/1 | €546 | €1,252 | +€706 | +129% |
| Total equity and liabilities | 10/49 | €155,288 | €254,459 | +€99,171 | +63.9% |
| Equity | 10/15 | €144,675 | €156,060 | +€11,385 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,432 | €165,818 | +€11,385 | +7.4% |
| Distributable reserves | 133 | €154,432 | €165,818 | +€11,385 | +7.4% |
| Profit (loss) carried forward | 14 | -€15,958 | -€15,958 | = | 0.0% |
| Amounts payable | 17/49 | €10,613 | €98,399 | +€87,785 | +827% |
| Amounts payable after more than one year | 17 | - | €28,142 | +€28,142 | |
| Financial debts | 170/4 | - | €28,142 | +€28,142 | |
| Amounts payable within one year | 42/48 | €10,613 | €70,257 | +€59,643 | +562% |
| Current portion of amounts payable after more than one year | 42 | - | €6,809 | +€6,809 | |
| Trade debts | 44 | €2,615 | €54,860 | +€52,245 | +1,998% |
| Suppliers | 440/4 | €2,615 | €54,860 | +€52,245 | +1,998% |
| Taxes, remuneration and social security | 45 | €7,722 | €7,499 | -€224 | -2.9% |
| Taxes | 450/3 | €7,570 | €7,347 | -€224 | -3.0% |
| Remuneration and social security | 454/9 | €152 | €152 | = | 0.0% |
| Other amounts payable | 47/48 | €276 | €1,088 | +€812 | +295% |
| Non-recurring operating income | 76A | - | €2,679 | +€2,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,313 | €4,549 | -€9,764 | -68.2% |
| Other operating charges | 640/8 | €634 | €1,330 | +€696 | +110% |
| Gross operating margin | 9900 | €70,593 | €51,369 | -€19,224 | -27.2% |
| Operating profit (loss) | 9901 | €55,646 | €45,491 | -€10,155 | -18.2% |
| Financial income | 75/76B | €235 | €577 | +€342 | +145% |
| Recurring financial income | 75 | €235 | €577 | +€342 | +145% |
| Financial charges | 65/66B | €158 | €1,261 | +€1,103 | +698% |
| Recurring financial charges | 65 | €158 | €1,261 | +€1,103 | +698% |
| Profit (loss) for the period before taxes | 9903 | €55,723 | €44,806 | -€10,917 | -19.6% |
| Income taxes | 67/77 | €6,019 | €13,197 | +€7,178 | +119% |
| Profit (loss) for the period | 9904 | €49,704 | €31,609 | -€18,095 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,704 | €31,609 | -€18,095 | -36.4% |
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 16 October 2026 via checked.be.