KIMBERLIET: 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.
KIMBERLIET
Largest movements
- Cash +€5,959
up €5,959 (+7.9%), from €75,192 to €81,151
mainly Stocks and contracts (+€4,200) and Other debts (+€3,300)
- Stocks and contracts -€4,200
down €4,200 (-29.4%), from €14,261 to €10,061
- Tangible fixed assets +€1,013
up €1,013 (+30.7%), from €3,298 to €4,311
- Other debts +€3,300
up €3,300 (+6.9%), from €47,992 to €51,292
- Gross operating margin +€3,322
up €3,322, from -€2,403 to €918
- Depreciation +€144
up €144 (+24.4%), from €589 to €733
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 | €93,761 | €96,169 | +€2,407 | +2.6% |
| Fixed assets | 21/28 | €3,298 | €4,311 | +€1,013 | +30.7% |
| Tangible fixed assets | 22/27 | €3,298 | €4,311 | +€1,013 | +30.7% |
| Land and buildings | 22 | €3,298 | €4,311 | +€1,013 | +30.7% |
| Current assets | 29/58 | €90,463 | €91,858 | +€1,395 | +1.5% |
| Stocks and contracts in progress | 3 | €14,261 | €10,061 | -€4,200 | -29.4% |
| Stocks | 30/36 | €14,261 | €10,061 | -€4,200 | -29.4% |
| Amounts receivable within one year | 40/41 | €394 | - | -€394 | |
| Trade receivables | 40 | €321 | - | -€321 | |
| Other amounts receivable | 41 | €73 | - | -€73 | |
| Cash at bank and in hand | 54/58 | €75,192 | €81,151 | +€5,959 | +7.9% |
| Deferred charges and accrued income | 490/1 | €616 | €645 | +€30 | +4.8% |
| Total equity and liabilities | 10/49 | €93,761 | €96,169 | +€2,407 | +2.6% |
| Equity | 10/15 | €44,869 | €44,496 | -€373 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,409 | €24,036 | -€373 | -1.5% |
| Amounts payable | 17/49 | €48,892 | €51,673 | +€2,780 | +5.7% |
| Amounts payable within one year | 42/48 | €48,892 | €51,673 | +€2,780 | +5.7% |
| Trade debts | 44 | €232 | €132 | -€99 | -42.9% |
| Suppliers | 440/4 | €232 | €132 | -€99 | -42.9% |
| Taxes, remuneration and social security | 45 | €669 | €249 | -€420 | -62.8% |
| Taxes | 450/3 | €669 | €249 | -€420 | -62.8% |
| Other amounts payable | 47/48 | €47,992 | €51,292 | +€3,300 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €733 | +€144 | +24.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,403 | €918 | +€3,322 | |
| Operating profit (loss) | 9901 | -€3,498 | -€335 | +€3,163 | +90.4% |
| Financial income | 75/76B | €0 | €4 | +€3 | +5,767% |
| Recurring financial income | 75 | €0 | €4 | +€3 | +5,767% |
| Financial charges | 65/66B | €37 | €42 | +€5 | +14.3% |
| Recurring financial charges | 65 | €37 | €42 | +€5 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,534 | -€373 | +€3,161 | +89.4% |
| Profit (loss) for the period | 9904 | -€3,534 | -€373 | +€3,161 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,534 | -€373 | +€3,161 | +89.4% |
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 14 October 2026 via checked.be.