KIMBY: 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.
KIMBY
Largest movements
- Cash +€14,112
up €14,112 (+176.7%), from €7,986 to €22,098
mainly Net result for the year (+€12,568) and Depreciation (+€11,845)
- Tangible fixed assets -€11,845
down €11,845 (-21.7%), from €54,481 to €42,636
- Receivables within one year +€6,184
up €6,184 (+171.4%), from €3,608 to €9,792
- Deferred charges and accrued income +€1,413
new in 2025: €1,413
- Reserves +€12,568
up €12,568 (+79.5%), from €15,810 to €28,378
- Debts after one year -€8,771
down €8,771 (-24.3%), from €36,106 to €27,335
- Tax, wage and social debts +€5,811
up €5,811 (+1476.0%), from €394 to €6,205
- Depreciation +€8,648
up €8,648 (+270.5%), from €3,197 to €11,845
- Gross operating margin +€3,971
up €3,971 (+14.1%), from €28,179 to €32,150
- Taxes -€2,583
down €2,583 (-30.8%), from €8,394 to €5,811
- Financial charges +€1,101
up €1,101 (+266.7%), from €413 to €1,513
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 | €66,075 | €75,938 | +€9,863 | +14.9% |
| Fixed assets | 21/28 | €54,481 | €42,636 | -€11,845 | -21.7% |
| Tangible fixed assets | 22/27 | €54,481 | €42,636 | -€11,845 | -21.7% |
| Furniture and vehicles | 24 | €54,481 | €42,636 | -€11,845 | -21.7% |
| Current assets | 29/58 | €11,594 | €33,302 | +€21,709 | +187.2% |
| Amounts receivable within one year | 40/41 | €3,608 | €9,792 | +€6,184 | +171.4% |
| Other amounts receivable | 41 | €3,608 | €9,792 | +€6,184 | +171.4% |
| Cash at bank and in hand | 54/58 | €7,986 | €22,098 | +€14,112 | +176.7% |
| Deferred charges and accrued income | 490/1 | - | €1,413 | +€1,413 | |
| Total equity and liabilities | 10/49 | €66,075 | €75,938 | +€9,863 | +14.9% |
| Equity | 10/15 | €19,810 | €32,378 | +€12,568 | +63.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,810 | €28,378 | +€12,568 | +79.5% |
| Distributable reserves | 133 | €15,810 | €28,378 | +€12,568 | +79.5% |
| Amounts payable | 17/49 | €46,265 | €43,560 | -€2,705 | -5.8% |
| Amounts payable after more than one year | 17 | €36,106 | €27,335 | -€8,771 | -24.3% |
| Financial debts | 170/4 | €36,106 | €27,335 | -€8,771 | -24.3% |
| Amounts payable within one year | 42/48 | €10,159 | €16,225 | +€6,066 | +59.7% |
| Current portion of amounts payable after more than one year | 42 | €8,481 | €8,771 | +€290 | +3.4% |
| Trade debts | 44 | €1,284 | €1,249 | -€35 | -2.7% |
| Suppliers | 440/4 | €1,284 | €1,249 | -€35 | -2.7% |
| Taxes, remuneration and social security | 45 | €394 | €6,205 | +€5,811 | +1476.0% |
| Taxes | 450/3 | €394 | €6,205 | +€5,811 | +1476.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,197 | €11,845 | +€8,648 | +270.5% |
| Other operating charges | 640/8 | €365 | €411 | +€46 | +12.6% |
| Gross operating margin | 9900 | €28,179 | €32,150 | +€3,971 | +14.1% |
| Operating profit (loss) | 9901 | €24,616 | €19,893 | -€4,723 | -19.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €413 | €1,513 | +€1,101 | +266.7% |
| Recurring financial charges | 65 | €413 | €1,513 | +€1,101 | +266.7% |
| Profit (loss) for the period before taxes | 9903 | €24,204 | €18,379 | -€5,824 | -24.1% |
| Income taxes | 67/77 | €8,394 | €5,811 | -€2,583 | -30.8% |
| Profit (loss) for the period | 9904 | €15,810 | €12,568 | -€3,242 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,810 | €12,568 | -€3,242 | -20.5% |
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 3 October 2026 via checked.be.