Kimé Consult: 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.
Kimé Consult
Largest movements
- Tangible fixed assets +€137,135
up €137,135 (+689%), from €19,903 to €157,038
of which Land and buildings: +€143,985
- Cash -€17,914
down €17,914 (-46.6%), from €38,439 to €20,525
mainly Investment in fixed assets (net) (-€165,139) and Net result for the year (-€17,912)
- Receivables within one year +€14,201
up €14,201 (+98.3%), from €14,451 to €28,651
of which Trade receivables: +€11,926
- Debts after one year +€150,468
new in 2025: €150,468
- Reserves -€17,860
down €17,860 (-32.6%), from €54,860 to €37,000
- Current portion of long-term debt +€6,041
up €6,041, from €0 to €6,041
- Trade debts -€4,362
down €4,362 (-41.8%), from €10,447 to €6,086
- Depreciation +€21,341
up €21,341 (+320%), from €6,664 to €28,004
- Gross operating margin -€20,928
down €20,928 (-61.4%), from €34,103 to €13,175
- Taxes -€8,791
down €8,791 (-97.5%), from €9,016 to €225
- Financial charges +€1,869
up €1,869 (+747%), from €250 to €2,119
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 | €81,857 | €216,371 | +€134,513 | +164% |
| Fixed assets | 21/28 | €19,955 | €157,090 | +€137,135 | +687% |
| Tangible fixed assets | 22/27 | €19,903 | €157,038 | +€137,135 | +689% |
| Land and buildings | 22 | - | €143,985 | +€143,985 | |
| Plant, machinery and equipment | 23 | - | €1,157 | +€1,157 | |
| Furniture and vehicles | 24 | €19,903 | €11,896 | -€8,007 | -40.2% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €61,902 | €59,280 | -€2,622 | -4.2% |
| Amounts receivable within one year | 40/41 | €14,451 | €28,651 | +€14,201 | +98.3% |
| Trade receivables | 40 | €14,451 | €26,376 | +€11,926 | +82.5% |
| Other amounts receivable | 41 | €0 | €2,275 | +€2,275 | |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,439 | €20,525 | -€17,914 | -46.6% |
| Deferred charges and accrued income | 490/1 | €4,013 | €5,104 | +€1,092 | +27.2% |
| Total equity and liabilities | 10/49 | €81,857 | €216,371 | +€134,513 | +164% |
| Equity | 10/15 | €61,480 | €43,568 | -€17,912 | -29.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,860 | €37,000 | -€17,860 | -32.6% |
| Distributable reserves | 133 | €54,860 | €37,000 | -€17,860 | -32.6% |
| Profit (loss) carried forward | 14 | €420 | €368 | -€52 | -12.3% |
| Amounts payable | 17/49 | €20,377 | €172,802 | +€152,425 | +748% |
| Amounts payable after more than one year | 17 | - | €150,468 | +€150,468 | |
| Financial debts | 170/4 | - | €150,468 | +€150,468 | |
| Amounts payable within one year | 42/48 | €20,377 | €22,334 | +€1,957 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €6,041 | +€6,041 | |
| Trade debts | 44 | €10,447 | €6,086 | -€4,362 | -41.8% |
| Suppliers | 440/4 | €10,447 | €6,086 | -€4,362 | -41.8% |
| Taxes, remuneration and social security | 45 | €7,569 | €6,516 | -€1,052 | -13.9% |
| Taxes | 450/3 | €7,569 | €6,516 | -€1,052 | -13.9% |
| Other amounts payable | 47/48 | €2,361 | €3,692 | +€1,330 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,664 | €28,004 | +€21,341 | +320% |
| Other operating charges | 640/8 | €685 | €738 | +€54 | +7.8% |
| Gross operating margin | 9900 | €34,103 | €13,175 | -€20,928 | -61.4% |
| Operating profit (loss) | 9901 | €26,754 | -€15,568 | -€42,322 | |
| Financial charges | 65/66B | €250 | €2,119 | +€1,869 | +747% |
| Recurring financial charges | 65 | €250 | €2,119 | +€1,869 | +747% |
| Profit (loss) for the period before taxes | 9903 | €26,504 | -€17,687 | -€44,191 | |
| Income taxes | 67/77 | €9,016 | €225 | -€8,791 | -97.5% |
| Profit (loss) for the period | 9904 | €17,488 | -€17,912 | -€35,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,488 | -€17,912 | -€35,400 |
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 18 October 2026 via checked.be.