KIMANJA: 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.
KIMANJA
Largest movements
- Tangible fixed assets -€6,052
down €6,052 (-31.9%), from €18,970 to €12,918
of which Plant, machinery and equipment: -€3,173
- Cash -€1,585
down €1,585 (-2.2%), from €73,635 to €72,050
mainly Net result for the year (-€8,872) and Other debts (-€2,038)
- Stocks and contracts -€989
down €989 (-61.2%), from €1,616 to €627
- Profit (loss) carried forward -€8,872
down €8,872 (-44.5%), from €19,957 to €11,085
- Other debts -€2,038
down €2,038 (-5.8%), from €34,981 to €32,943
- Trade debts +€1,271
up €1,271 (+32.1%), from €3,961 to €5,232
- Gross operating margin -€5,683
down €5,683 (-46.4%), from €12,235 to €6,552
- Depreciation +€1,560
up €1,560 (+30.4%), from €5,131 to €6,692
- Staff costs -€884
down €884 (-12.6%), from €7,013 to €6,129
- Financial income -€244
down €244 (-91.7%), from €266 to €22
- Other operating charges +€200
up €200 (+9.9%), from €2,031 to €2,231
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 | €95,968 | €85,846 | -€10,122 | -10.5% |
| Fixed assets | 21/28 | €18,970 | €12,918 | -€6,052 | -31.9% |
| Tangible fixed assets | 22/27 | €18,970 | €12,918 | -€6,052 | -31.9% |
| Plant, machinery and equipment | 23 | €13,976 | €10,803 | -€3,173 | -22.7% |
| Furniture and vehicles | 24 | €4,994 | €2,116 | -€2,879 | -57.6% |
| Current assets | 29/58 | €76,998 | €72,928 | -€4,071 | -5.3% |
| Stocks and contracts in progress | 3 | €1,616 | €627 | -€989 | -61.2% |
| Stocks | 30/36 | €1,616 | €627 | -€989 | -61.2% |
| Amounts receivable within one year | 40/41 | €1,015 | €251 | -€764 | -75.3% |
| Trade receivables | 40 | - | €251 | +€251 | |
| Other amounts receivable | 41 | €1,015 | - | -€1,015 | |
| Cash at bank and in hand | 54/58 | €73,635 | €72,050 | -€1,585 | -2.2% |
| Deferred charges and accrued income | 490/1 | €733 | - | -€733 | |
| Total equity and liabilities | 10/49 | €95,968 | €85,846 | -€10,122 | -10.5% |
| Equity | 10/15 | €54,962 | €46,090 | -€8,872 | -16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,805 | €28,805 | = | 0.0% |
| Distributable reserves | 133 | €28,805 | €28,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,957 | €11,085 | -€8,872 | -44.5% |
| Amounts payable | 17/49 | €41,007 | €39,756 | -€1,250 | -3.0% |
| Amounts payable within one year | 42/48 | €40,395 | €39,315 | -€1,079 | -2.7% |
| Trade debts | 44 | €3,961 | €5,232 | +€1,271 | +32.1% |
| Suppliers | 440/4 | €3,961 | €5,232 | +€1,271 | +32.1% |
| Advances received on contracts in progress | 46 | €41 | €41 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,412 | €1,100 | -€312 | -22.1% |
| Taxes | 450/3 | €759 | €681 | -€78 | -10.3% |
| Remuneration and social security | 454/9 | €652 | €419 | -€234 | -35.8% |
| Other amounts payable | 47/48 | €34,981 | €32,943 | -€2,038 | -5.8% |
| Accrued charges and deferred income | 492/3 | €612 | €441 | -€171 | -27.9% |
| Remuneration, social security and pensions | 62 | €7,013 | €6,129 | -€884 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,131 | €6,692 | +€1,560 | +30.4% |
| Other operating charges | 640/8 | €2,031 | €2,231 | +€200 | +9.9% |
| Non-recurring operating charges | 66A | €2,250 | - | -€2,250 | |
| Gross operating margin | 9900 | €12,235 | €6,552 | -€5,683 | -46.4% |
| Operating profit (loss) | 9901 | -€4,190 | -€8,500 | -€4,310 | -102.9% |
| Financial income | 75/76B | €266 | €22 | -€244 | -91.7% |
| Recurring financial income | 75 | €266 | €22 | -€244 | -91.7% |
| Financial charges | 65/66B | €330 | €172 | -€157 | -47.7% |
| Recurring financial charges | 65 | €330 | €172 | -€157 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,253 | -€8,650 | -€4,397 | -103.4% |
| Income taxes | 67/77 | €214 | €222 | +€8 | +3.8% |
| Profit (loss) for the period | 9904 | -€4,467 | -€8,872 | -€4,405 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,467 | -€8,872 | -€4,405 | -98.6% |
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.