KIMAYCO: 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.
KIMAYCO
Largest movements
- Receivables after one year -€40,257
down €40,257 (-100.0%), from €40,257 to €0
of which Trade receivables: -€40,257
- Cash +€27,806
up €27,806 (+244.6%), from €11,369 to €39,175
mainly Receivables after one year (+€40,257) and Depreciation (+€1,072)
- Tangible fixed assets +€6,428
up €6,428 (+426.4%), from €1,507 to €7,935
- Receivables within one year +€1,218
up €1,218 (+16.3%), from €7,453 to €8,671
of which Trade receivables: +€2,316
- Tax, wage and social debts -€3,986
down €3,986 (-44.3%), from €9,007 to €5,020
- Profit (loss) carried forward -€1,122
down €1,122 (-4.8%), from €23,388 to €22,266
- Gross operating margin -€5,736
down €5,736 (-82.8%), from €6,925 to €1,190
- Financial income -€2,046
down €2,046 (-85.7%), from €2,388 to €342
- Taxes -€1,384
down €1,384 (-61.7%), from €2,243 to €859
- Financial charges -€1,350
down €1,350 (-80.1%), from €1,685 to €335
- Other operating charges -€620
down €620 (-61.6%), from €1,007 to €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 | €62,147 | €56,748 | -€5,399 | -8.7% |
| Fixed assets | 21/28 | €1,507 | €7,935 | +€6,428 | +426.4% |
| Tangible fixed assets | 22/27 | €1,507 | €7,935 | +€6,428 | +426.4% |
| Furniture and vehicles | 24 | €1,507 | €7,935 | +€6,428 | +426.4% |
| Current assets | 29/58 | €60,640 | €48,813 | -€11,827 | -19.5% |
| Amounts receivable after more than one year | 29 | €40,257 | €0 | -€40,257 | -100.0% |
| Trade receivables | 290 | €40,257 | €0 | -€40,257 | -100.0% |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,453 | €8,671 | +€1,218 | +16.3% |
| Trade receivables | 40 | €4,419 | €6,735 | +€2,316 | +52.4% |
| Other amounts receivable | 41 | €3,034 | €1,936 | -€1,098 | -36.2% |
| Cash at bank and in hand | 54/58 | €11,369 | €39,175 | +€27,806 | +244.6% |
| Deferred charges and accrued income | 490/1 | €1,561 | €966 | -€595 | -38.1% |
| Total equity and liabilities | 10/49 | €62,147 | €56,748 | -€5,399 | -8.7% |
| Equity | 10/15 | €52,584 | €51,462 | -€1,122 | -2.1% |
| Contributions | 10/11 | €6,222 | €6,222 | = | 0.0% |
| Reserves | 13 | €22,973 | €22,973 | = | 0.0% |
| Distributable reserves | 133 | €22,973 | €22,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,388 | €22,266 | -€1,122 | -4.8% |
| Amounts payable | 17/49 | €9,564 | €5,286 | -€4,277 | -44.7% |
| Amounts payable within one year | 42/48 | €9,564 | €5,286 | -€4,277 | -44.7% |
| Trade debts | 44 | €557 | €266 | -€291 | -52.3% |
| Suppliers | 440/4 | €557 | €266 | -€291 | -52.3% |
| Taxes, remuneration and social security | 45 | €9,007 | €5,020 | -€3,986 | -44.3% |
| Taxes | 450/3 | €9,007 | €5,020 | -€3,986 | -44.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €1,072 | +€555 | +107.2% |
| Other operating charges | 640/8 | €1,007 | €387 | -€620 | -61.6% |
| Gross operating margin | 9900 | €6,925 | €1,190 | -€5,736 | -82.8% |
| Operating profit (loss) | 9901 | €5,401 | -€270 | -€5,671 | |
| Financial income | 75/76B | €2,388 | €342 | -€2,046 | -85.7% |
| Recurring financial income | 75 | €2,388 | €342 | -€2,046 | -85.7% |
| Financial charges | 65/66B | €1,685 | €335 | -€1,350 | -80.1% |
| Recurring financial charges | 65 | €1,685 | €335 | -€1,350 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | €6,104 | -€263 | -€6,366 | |
| Income taxes | 67/77 | €2,243 | €859 | -€1,384 | -61.7% |
| Profit (loss) for the period | 9904 | €3,861 | -€1,122 | -€4,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,861 | -€1,122 | -€4,982 |
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 5 October 2026 via checked.be.