KIME: 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.
KIME
Largest movements
- Cash -€4,248
down €4,248 (-94.0%), from €4,518 to €270
mainly Net result for the year (-€8,494) and Current portion of long-term debt (-€2,311)
- Tangible fixed assets -€3,937
down €3,937 (-56.7%), from €6,948 to €3,012
of which Furniture and vehicles: -€3,517
- Receivables within one year +€1,338
up €1,338 (+73.1%), from €1,831 to €3,169
of which Other amounts receivable: +€863
- Profit (loss) carried forward -€8,494
down €8,494 (-21.2%), from -€39,976 to -€48,470
- Other debts +€4,116
up €4,116 (+19.4%), from €21,214 to €25,329
- Current portion of long-term debt -€2,311
no longer reported in 2025 (was €2,311)
- Tax, wage and social debts -€174
down €174 (-52.5%), from €332 to €158
- Gross operating margin -€388
down €388 (-12.1%), from -€3,204 to -€3,592
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 | €13,297 | €6,450 | -€6,847 | -51.5% |
| Fixed assets | 21/28 | €6,948 | €3,012 | -€3,937 | -56.7% |
| Tangible fixed assets | 22/27 | €6,948 | €3,012 | -€3,937 | -56.7% |
| Plant, machinery and equipment | 23 | €1,668 | €1,248 | -€420 | -25.2% |
| Furniture and vehicles | 24 | €5,280 | €1,763 | -€3,517 | -66.6% |
| Current assets | 29/58 | €6,349 | €3,439 | -€2,910 | -45.8% |
| Amounts receivable within one year | 40/41 | €1,831 | €3,169 | +€1,338 | +73.1% |
| Trade receivables | 40 | €9 | €484 | +€475 | +5115.5% |
| Other amounts receivable | 41 | €1,822 | €2,685 | +€863 | +47.4% |
| Cash at bank and in hand | 54/58 | €4,518 | €270 | -€4,248 | -94.0% |
| Total equity and liabilities | 10/49 | €13,297 | €6,450 | -€6,847 | -51.5% |
| Equity | 10/15 | -€10,560 | -€19,054 | -€8,494 | -80.4% |
| Contributions | 10/11 | €29,342 | €29,342 | = | 0.0% |
| Reserves | 13 | €74 | €74 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74 | €74 | = | 0.0% |
| Reserves not available under the articles | 1311 | €74 | €74 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,976 | -€48,470 | -€8,494 | -21.2% |
| Amounts payable | 17/49 | €23,857 | €25,504 | +€1,647 | +6.9% |
| Amounts payable within one year | 42/48 | €23,857 | €25,504 | +€1,647 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €2,311 | - | -€2,311 | |
| Trade debts | 44 | - | €17 | +€17 | |
| Suppliers | 440/4 | - | €17 | +€17 | |
| Taxes, remuneration and social security | 45 | €332 | €158 | -€174 | -52.5% |
| Taxes | 450/3 | €332 | €158 | -€174 | -52.5% |
| Other amounts payable | 47/48 | €21,214 | €25,329 | +€4,116 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,937 | €3,937 | = | 0.0% |
| Other operating charges | 640/8 | €566 | €582 | +€16 | +2.8% |
| Gross operating margin | 9900 | -€3,204 | -€3,592 | -€388 | -12.1% |
| Operating profit (loss) | 9901 | -€7,706 | -€8,111 | -€405 | -5.2% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €227 | €218 | -€9 | -3.9% |
| Recurring financial charges | 65 | €227 | €218 | -€9 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,922 | -€8,329 | -€407 | -5.1% |
| Income taxes | 67/77 | €174 | €165 | -€9 | -5.4% |
| Profit (loss) for the period | 9904 | -€8,097 | -€8,494 | -€398 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,097 | -€8,494 | -€398 | -4.9% |
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.