KIMBERLEY FINANCE: 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.
KIMBERLEY FINANCE
Largest movements
- Cash +€530,805
up €530,805 (+34,771%), from €1,527 to €532,332
mainly Current portion of long-term debt (+€845,960) and Net result for the year (+€735,059)
- Tangible fixed assets +€411,271
up €411,271 (+4.5%), from €9.1m to €9.6m
of which Land and buildings: +€420,670
- Reserves +€847,861
new in 2025: €847,861
- Current portion of long-term debt +€845,960
up €845,960 (+33.7%), from €2.5m to €3.4m
- Debts after one year -€834,692
down €834,692 (-10.7%), from €7.8m to €7.0m
of which Financial debts: -€427,572
- Provisions +€282,620
new in 2025: €282,620
- Profit (loss) carried forward -€112,802
down €112,802 (-8.1%), from -€1.4m to -€1.5m
- Gross operating margin +€1.1m
up €1.1m (+194%), from €591,651 to €1.7m
- Depreciation -€94,585
down €94,585 (-19.3%), from €490,657 to €396,073
- Financial charges +€78,011
up €78,011 (+37.9%), from €205,579 to €283,590
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.
Derived cash bridge
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 | €9,148,565 | €10,096,779 | +€948,214 | +10.4% |
| Fixed assets | 21/28 | €9,144,663 | €9,555,935 | +€411,271 | +4.5% |
| Tangible fixed assets | 22/27 | €9,144,243 | €9,555,515 | +€411,271 | +4.5% |
| Land and buildings | 22 | €9,123,892 | €9,544,563 | +€420,670 | +4.6% |
| Plant, machinery and equipment | 23 | €5,998 | €3,747 | -€2,252 | -37.5% |
| Furniture and vehicles | 24 | €14,353 | €7,205 | -€7,148 | -49.8% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €3,902 | €540,845 | +€536,943 | +13,762% |
| Amounts receivable within one year | 40/41 | €500 | €4,017 | +€3,517 | +703% |
| Trade receivables | 40 | €500 | €4,017 | +€3,517 | +703% |
| Cash at bank and in hand | 54/58 | €1,527 | €532,332 | +€530,805 | +34,771% |
| Deferred charges and accrued income | 490/1 | €1,875 | €4,495 | +€2,620 | +140% |
| Total equity and liabilities | 10/49 | €9,148,565 | €10,096,779 | +€948,214 | +10.4% |
| Equity | 10/15 | -€1,376,313 | -€641,254 | +€735,059 | +53.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €847,861 | +€847,861 | |
| Tax-exempt reserves | 132 | - | €847,861 | +€847,861 | |
| Profit (loss) carried forward | 14 | -€1,388,313 | -€1,501,115 | -€112,802 | -8.1% |
| Provisions and deferred taxes | 16 | - | €282,620 | +€282,620 | |
| Deferred taxes | 168 | - | €282,620 | +€282,620 | |
| Amounts payable | 17/49 | €10,524,878 | €10,455,412 | -€69,466 | -0.7% |
| Amounts payable after more than one year | 17 | €7,799,767 | €6,965,075 | -€834,692 | -10.7% |
| Financial debts | 170/4 | €7,328,375 | €6,900,803 | -€427,572 | -5.8% |
| Other amounts payable | 178/9 | €471,392 | €64,271 | -€407,120 | -86.4% |
| Amounts payable within one year | 42/48 | €2,670,343 | €3,445,161 | +€774,818 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €2,507,611 | €3,353,572 | +€845,960 | +33.7% |
| Financial debts | 43 | €82,000 | €5,511 | -€76,490 | -93.3% |
| Credit institutions | 430/8 | €82,000 | €5,511 | -€76,490 | -93.3% |
| Trade debts | 44 | €24,125 | €53,711 | +€29,586 | +123% |
| Suppliers | 440/4 | €24,125 | €53,711 | +€29,586 | +123% |
| Taxes, remuneration and social security | 45 | €7,228 | €1,007 | -€6,221 | -86.1% |
| Taxes | 450/3 | €7,228 | €1,007 | -€6,221 | -86.1% |
| Other amounts payable | 47/48 | €49,378 | €31,360 | -€18,018 | -36.5% |
| Accrued charges and deferred income | 492/3 | €54,768 | €45,177 | -€9,591 | -17.5% |
| Non-recurring operating income | 76A | - | €1,174,649 | +€1.2m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490,657 | €396,073 | -€94,585 | -19.3% |
| Other operating charges | 640/8 | €28,412 | €42,205 | +€13,792 | +48.5% |
| Gross operating margin | 9900 | €591,651 | €1,740,474 | +€1.1m | +194% |
| Operating profit (loss) | 9901 | €72,582 | €1,302,197 | +€1.2m | +1,694% |
| Financial income | 75/76B | €0 | €79 | +€79 | |
| Recurring financial income | 75 | €0 | €79 | +€79 | |
| Financial charges | 65/66B | €205,579 | €283,590 | +€78,011 | +37.9% |
| Recurring financial charges | 65 | €205,579 | €283,590 | +€78,011 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | -€132,997 | €1,018,686 | +€1.2m | |
| Transfer from deferred taxes | 780 | - | €11,042 | +€11,042 | |
| Transfer to deferred taxes | 680 | - | €293,662 | +€293,662 | |
| Income taxes | 67/77 | €1,010 | €1,007 | -€3 | -0.3% |
| Profit (loss) for the period | 9904 | -€134,007 | €735,059 | +€869,066 | |
| Transfer from tax-exempt reserves | 789 | - | €33,125 | +€33,125 | |
| Transfer to tax-exempt reserves | 689 | - | €880,987 | +€880,987 | |
| Profit (loss) for the period to be appropriated | 9905 | -€134,007 | -€112,802 | +€21,205 | +15.8% |
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 27 October 2026 via checked.be.