KIMBA: 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.
KIMBA
Largest movements
- Tangible fixed assets +€821,903
up €821,903 (+88.7%), from €927,099 to €1.7m
- Current investments -€450,000
no longer reported in 2025 (was €450,000)
- Cash -€104,859
down €104,859 (-62.3%), from €168,219 to €63,359
mainly Investment in fixed assets (net) (-€985,600) and Net result for the year (-€68,393)
- Debts after one year +€350,000
new in 2025: €350,000
- Profit (loss) carried forward -€68,393
new in 2025: -€68,393
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Depreciation +€122,661
up €122,661 (+298.9%), from €41,036 to €163,697
- Gross operating margin +€20,184
up €20,184 (+18.7%), from €107,833 to €128,017
- Taxes -€18,792
no longer reported in 2025 (was €18,792)
- Financial income -€11,176
down €11,176 (-97.9%), from €11,420 to €244
- Financial charges +€9,393
up €9,393 (+30697.3%), from €31 to €9,424
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 | €1,555,999 | €1,813,726 | +€257,727 | +16.6% |
| Fixed assets | 21/28 | €927,099 | €1,749,001 | +€821,903 | +88.7% |
| Tangible fixed assets | 22/27 | €927,099 | €1,749,001 | +€821,903 | +88.7% |
| Land and buildings | 22 | €927,099 | €1,749,001 | +€821,903 | +88.7% |
| Current assets | 29/58 | €628,900 | €64,724 | -€564,176 | -89.7% |
| Amounts receivable within one year | 40/41 | €1,545 | €73 | -€1,472 | -95.3% |
| Other amounts receivable | 41 | €1,545 | €73 | -€1,472 | -95.3% |
| Current investments | 50/53 | €450,000 | - | -€450,000 | |
| Cash at bank and in hand | 54/58 | €168,219 | €63,359 | -€104,859 | -62.3% |
| Deferred charges and accrued income | 490/1 | €9,137 | €1,292 | -€7,845 | -85.9% |
| Total equity and liabilities | 10/49 | €1,555,999 | €1,813,726 | +€257,727 | +16.6% |
| Equity | 10/15 | €1,530,867 | €1,462,474 | -€68,393 | -4.5% |
| Contributions | 10/11 | €1,366,008 | €1,366,008 | = | 0.0% |
| Reserves | 13 | €164,859 | €164,859 | = | 0.0% |
| Distributable reserves | 133 | €164,859 | €164,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€68,393 | -€68,393 | |
| Amounts payable | 17/49 | €25,132 | €351,252 | +€326,120 | +1297.6% |
| Amounts payable after more than one year | 17 | - | €350,000 | +€350,000 | |
| Other amounts payable | 178/9 | - | €350,000 | +€350,000 | |
| Amounts payable within one year | 42/48 | €25,132 | €1,252 | -€23,880 | -95.0% |
| Trade debts | 44 | €132 | €1,252 | +€1,120 | +846.6% |
| Suppliers | 440/4 | €132 | €1,252 | +€1,120 | +846.6% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,036 | €163,697 | +€122,661 | +298.9% |
| Other operating charges | 640/8 | €19,125 | €23,533 | +€4,408 | +23.0% |
| Gross operating margin | 9900 | €107,833 | €128,017 | +€20,184 | +18.7% |
| Operating profit (loss) | 9901 | €47,672 | -€59,213 | -€106,885 | |
| Financial income | 75/76B | €11,420 | €244 | -€11,176 | -97.9% |
| Recurring financial income | 75 | €11,420 | €244 | -€11,176 | -97.9% |
| Financial charges | 65/66B | €31 | €9,424 | +€9,393 | +30697.3% |
| Recurring financial charges | 65 | €31 | €9,424 | +€9,393 | +30697.3% |
| Profit (loss) for the period before taxes | 9903 | €59,061 | -€68,393 | -€127,454 | |
| Income taxes | 67/77 | €18,792 | - | -€18,792 | |
| Profit (loss) for the period | 9904 | €40,269 | -€68,393 | -€108,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,269 | -€68,393 | -€108,662 |
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 7 October 2026 via checked.be.