KIMALIA: 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.
KIMALIA
Largest movements
- Cash -€37,373
down €37,373 (-29.7%), from €125,877 to €88,504
mainly Contributions, distributions and other (-€55,000) and Other debts (-€33,508)
- Tangible fixed assets -€12,309
down €12,309 (-27.1%), from €45,344 to €33,035
of which Furniture and vehicles: -€9,369
- Other debts -€33,508
down €33,508 (-26.1%), from €128,264 to €94,756
- Debts after one year -€9,138
down €9,138 (-48.9%), from €18,670 to €9,532
- Tax, wage and social debts -€7,568
down €7,568 (-75.3%), from €10,054 to €2,486
of which Taxes: -€7,568
- Gross operating margin +€31,950
up €31,950 (+60.8%), from €52,552 to €84,502
- Taxes +€4,994
up €4,994 (+66.7%), from €7,491 to €12,485
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 | €171,878 | €121,687 | -€50,191 | -29.2% |
| Fixed assets | 21/28 | €45,344 | €33,035 | -€12,309 | -27.1% |
| Tangible fixed assets | 22/27 | €45,344 | €33,035 | -€12,309 | -27.1% |
| Plant, machinery and equipment | 23 | €7,946 | €5,208 | -€2,739 | -34.5% |
| Furniture and vehicles | 24 | €35,963 | €26,594 | -€9,369 | -26.1% |
| Other tangible fixed assets | 26 | €1,434 | €1,234 | -€200 | -14.0% |
| Current assets | 29/58 | €126,534 | €88,652 | -€37,882 | -29.9% |
| Cash at bank and in hand | 54/58 | €125,877 | €88,504 | -€37,373 | -29.7% |
| Deferred charges and accrued income | 490/1 | €657 | €148 | -€509 | -77.5% |
| Total equity and liabilities | 10/49 | €171,878 | €121,687 | -€50,191 | -29.2% |
| Equity | 10/15 | €3,761 | €3,839 | +€79 | +2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €761 | €839 | +€79 | +10.3% |
| Distributable reserves | 133 | €761 | €839 | +€79 | +10.3% |
| Amounts payable | 17/49 | €168,117 | €117,848 | -€50,270 | -29.9% |
| Amounts payable after more than one year | 17 | €18,670 | €9,532 | -€9,138 | -48.9% |
| Financial debts | 170/4 | €18,670 | €9,532 | -€9,138 | -48.9% |
| Amounts payable within one year | 42/48 | €149,447 | €108,315 | -€41,132 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €8,661 | €9,138 | +€477 | +5.5% |
| Trade debts | 44 | €2,469 | €1,936 | -€533 | -21.6% |
| Suppliers | 440/4 | €2,469 | €1,936 | -€533 | -21.6% |
| Taxes, remuneration and social security | 45 | €10,054 | €2,486 | -€7,568 | -75.3% |
| Taxes | 450/3 | €8,054 | €486 | -€7,568 | -94.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €128,264 | €94,756 | -€33,508 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,896 | €15,184 | +€288 | +1.9% |
| Other operating charges | 640/8 | €806 | €559 | -€247 | -30.6% |
| Gross operating margin | 9900 | €52,552 | €84,502 | +€31,950 | +60.8% |
| Operating profit (loss) | 9901 | €36,850 | €68,759 | +€31,909 | +86.6% |
| Financial charges | 65/66B | €1,359 | €1,195 | -€164 | -12.1% |
| Recurring financial charges | 65 | €1,359 | €1,195 | -€164 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €35,491 | €67,564 | +€32,072 | +90.4% |
| Income taxes | 67/77 | €7,491 | €12,485 | +€4,994 | +66.7% |
| Profit (loss) for the period | 9904 | €28,000 | €55,079 | +€27,079 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,000 | €55,079 | +€27,079 | +96.7% |
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 10 October 2026 via checked.be.