KIMDRA: 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.
KIMDRA
Largest movements
- Tangible fixed assets +€31,957
up €31,957 (+5018.7%), from €637 to €32,594
- Cash +€25,227
up €25,227 (+64.7%), from €38,980 to €64,207
mainly Debts after one year (+€23,000) and Net result for the year (+€16,374)
- Receivables within one year -€3,192
down €3,192 (-30.4%), from €10,510 to €7,319
of which Trade receivables: -€3,236
- Debts after one year +€23,000
new in 2025: €23,000
- Profit (loss) carried forward +€16,374
up €16,374 (+79.5%), from €20,608 to €36,982
- Current portion of long-term debt +€6,000
new in 2025: €6,000
- Tax, wage and social debts +€5,500
new in 2025: €5,500
- Other debts +€4,082
up €4,082 (+17120.8%), from €24 to €4,105
- Gross operating margin -€1,895
down €1,895 (-7.0%), from €27,105 to €25,210
- Depreciation +€1,865
up €1,865 (+2495.3%), from €75 to €1,940
- Financial charges +€349
up €349 (+86.1%), from €405 to €754
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 | €52,300 | €106,874 | +€54,574 | +104.3% |
| Fixed assets | 21/28 | €1,637 | €33,594 | +€31,957 | +1952.5% |
| Tangible fixed assets | 22/27 | €637 | €32,594 | +€31,957 | +5018.7% |
| Furniture and vehicles | 24 | €637 | €32,594 | +€31,957 | +5018.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €50,663 | €73,280 | +€22,617 | +44.6% |
| Amounts receivable within one year | 40/41 | €10,510 | €7,319 | -€3,192 | -30.4% |
| Trade receivables | 40 | €6,210 | €2,974 | -€3,236 | -52.1% |
| Other amounts receivable | 41 | €4,300 | €4,345 | +€45 | +1.0% |
| Cash at bank and in hand | 54/58 | €38,980 | €64,207 | +€25,227 | +64.7% |
| Deferred charges and accrued income | 490/1 | €1,173 | €1,754 | +€581 | +49.5% |
| Total equity and liabilities | 10/49 | €52,300 | €106,874 | +€54,574 | +104.3% |
| Equity | 10/15 | €49,108 | €65,482 | +€16,374 | +33.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,608 | €36,982 | +€16,374 | +79.5% |
| Amounts payable | 17/49 | €3,192 | €41,393 | +€38,201 | +1196.7% |
| Amounts payable after more than one year | 17 | - | €23,000 | +€23,000 | |
| Financial debts | 170/4 | - | €23,000 | +€23,000 | |
| Amounts payable within one year | 42/48 | €3,192 | €18,393 | +€15,201 | +476.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | €3,168 | €2,787 | -€381 | -12.0% |
| Suppliers | 440/4 | €3,168 | €2,787 | -€381 | -12.0% |
| Taxes, remuneration and social security | 45 | - | €5,500 | +€5,500 | |
| Taxes | 450/3 | - | €5,500 | +€5,500 | |
| Other amounts payable | 47/48 | €24 | €4,105 | +€4,082 | +17120.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €1,940 | +€1,865 | +2495.3% |
| Other operating charges | 640/8 | €730 | €687 | -€42 | -5.8% |
| Gross operating margin | 9900 | €27,105 | €25,210 | -€1,895 | -7.0% |
| Operating profit (loss) | 9901 | €26,300 | €22,583 | -€3,717 | -14.1% |
| Financial charges | 65/66B | €405 | €754 | +€349 | +86.1% |
| Recurring financial charges | 65 | €405 | €754 | +€349 | +86.1% |
| Profit (loss) for the period before taxes | 9903 | €25,895 | €21,829 | -€4,066 | -15.7% |
| Income taxes | 67/77 | €5,693 | €5,455 | -€237 | -4.2% |
| Profit (loss) for the period | 9904 | €20,203 | €16,374 | -€3,829 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,203 | €16,374 | -€3,829 | -19.0% |
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.