KIMED: 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.
KIMED
Largest movements
- Receivables within one year -€17,372
down €17,372 (-40.4%), from €42,961 to €25,589
of which Other amounts receivable: -€17,370
- Cash -€1,384
down €1,384 (-56.8%), from €2,437 to €1,053
mainly Net result for the year (-€21,000)
- Tangible fixed assets -€866
down €866 (-7.2%), from €12,076 to €11,210
of which Furniture and vehicles: -€453
- Deferred charges and accrued income -€835
down €835 (-7.4%), from €11,211 to €10,376
- Reserves -€21,000
down €21,000 (-36.3%), from €57,783 to €36,783
of which Distributable reserves: -€21,000
- Gross operating margin -€1,918
down €1,918 (-11.1%), from -€17,230 to -€19,148
- Financial charges -€313
down €313 (-40.1%), from €782 to €469
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 | €80,685 | €60,228 | -€20,457 | -25.4% |
| Fixed assets | 21/28 | €24,076 | €23,210 | -€866 | -3.6% |
| Tangible fixed assets | 22/27 | €12,076 | €11,210 | -€866 | -7.2% |
| Land and buildings | 22 | €7,565 | €7,151 | -€413 | -5.5% |
| Furniture and vehicles | 24 | €1,011 | €558 | -€453 | -44.8% |
| Other tangible fixed assets | 26 | €3,500 | €3,500 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €56,608 | €37,018 | -€19,590 | -34.6% |
| Amounts receivable within one year | 40/41 | €42,961 | €25,589 | -€17,372 | -40.4% |
| Trade receivables | 40 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €42,959 | €25,589 | -€17,370 | -40.4% |
| Cash at bank and in hand | 54/58 | €2,437 | €1,053 | -€1,384 | -56.8% |
| Deferred charges and accrued income | 490/1 | €11,211 | €10,376 | -€835 | -7.4% |
| Total equity and liabilities | 10/49 | €80,685 | €60,228 | -€20,457 | -25.4% |
| Equity | 10/15 | €76,383 | €55,383 | -€21,000 | -27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,783 | €36,783 | -€21,000 | -36.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,923 | €34,923 | -€21,000 | -37.6% |
| Amounts payable | 17/49 | €4,301 | €4,844 | +€543 | +12.6% |
| Amounts payable within one year | 42/48 | €4,301 | €4,844 | +€543 | +12.6% |
| Trade debts | 44 | €4,301 | €4,844 | +€543 | +12.6% |
| Suppliers | 440/4 | €4,301 | €4,844 | +€543 | +12.6% |
| Non-recurring operating income | 76A | - | €308 | +€308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €761 | €866 | +€105 | +13.8% |
| Other operating charges | 640/8 | €502 | €521 | +€20 | +3.9% |
| Gross operating margin | 9900 | -€17,230 | -€19,148 | -€1,918 | -11.1% |
| Operating profit (loss) | 9901 | -€18,493 | -€20,536 | -€2,043 | -11.0% |
| Financial income | 75/76B | €6 | €5 | -€1 | -12.5% |
| Recurring financial income | 75 | €6 | €5 | -€1 | -12.5% |
| Financial charges | 65/66B | €782 | €469 | -€313 | -40.1% |
| Recurring financial charges | 65 | €782 | €469 | -€313 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,269 | -€21,000 | -€1,731 | -9.0% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€19,269 | -€21,000 | -€1,731 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,269 | -€21,000 | -€1,731 | -9.0% |
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 2 October 2026 via checked.be.