KIMARK: 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.
KIMARK
Largest movements
- Receivables within one year -€3,520
no longer reported in 2025 (was €3,520)
of which Other amounts receivable: -€3,278
- Cash +€1,661
up €1,661 (+1248.6%), from €133 to €1,794
mainly Receivables within one year (+€3,520) and Depreciation (+€290)
- Intangible fixed assets -€290
down €290 (-66.7%), from €435 to €145
- Profit (loss) carried forward -€815
down €815 (-7.0%), from -€11,673 to -€12,488
- Other debts -€649
down €649 (-6.5%), from €10,009 to €9,360
- Trade debts -€386
down €386 (-85.2%), from €453 to €67
- Tax, wage and social debts -€299
no longer reported in 2025 (was €299)
- Gross operating margin +€2,877
up €2,877 (+75.3%), from -€3,819 to -€942
- Taxes -€1,351
down €1,351, from €675 to -€675
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €4,088 | €1,939 | -€2,149 | -52.6% |
| Fixed assets | 21/28 | €435 | €145 | -€290 | -66.7% |
| Intangible fixed assets | 21 | €435 | €145 | -€290 | -66.7% |
| Current assets | 29/58 | €3,653 | €1,794 | -€1,859 | -50.9% |
| Amounts receivable within one year | 40/41 | €3,520 | - | -€3,520 | |
| Trade receivables | 40 | €242 | - | -€242 | |
| Other amounts receivable | 41 | €3,278 | - | -€3,278 | |
| Cash at bank and in hand | 54/58 | €133 | €1,794 | +€1,661 | +1248.6% |
| Total equity and liabilities | 10/49 | €4,088 | €1,939 | -€2,149 | -52.6% |
| Equity | 10/15 | -€6,673 | -€7,488 | -€815 | -12.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,673 | -€12,488 | -€815 | -7.0% |
| Amounts payable | 17/49 | €10,761 | €9,427 | -€1,334 | -12.4% |
| Amounts payable within one year | 42/48 | €10,761 | €9,427 | -€1,334 | -12.4% |
| Trade debts | 44 | €453 | €67 | -€386 | -85.2% |
| Suppliers | 440/4 | €453 | €67 | -€386 | -85.2% |
| Taxes, remuneration and social security | 45 | €299 | - | -€299 | |
| Taxes | 450/3 | €299 | - | -€299 | |
| Other amounts payable | 47/48 | €10,009 | €9,360 | -€649 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €290 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€3,819 | -€942 | +€2,877 | +75.3% |
| Operating profit (loss) | 9901 | -€4,496 | -€1,232 | +€3,264 | +72.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €252 | €258 | +€7 | +2.6% |
| Recurring financial charges | 65 | €252 | €258 | +€7 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,748 | -€1,490 | +€3,258 | +68.6% |
| Income taxes | 67/77 | €675 | -€675 | -€1,351 | |
| Profit (loss) for the period | 9904 | -€5,423 | -€815 | +€4,608 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,423 | -€815 | +€4,608 | +85.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.