KIMERU: 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.
KIMERU
Largest movements
- Intangible fixed assets +€111,538
up €111,538 (+119%), from €93,667 to €205,205
- Tangible fixed assets -€102,499
down €102,499 (-17.8%), from €575,712 to €473,213
of which Furniture and vehicles: -€98,831
- Receivables within one year -€12,484
down €12,484 (-20.5%), from €60,902 to €48,418
of which Other amounts receivable: -€7,500
- Trade debts -€66,115
down €66,115 (-74.6%), from €88,584 to €22,469
- Tax, wage and social debts +€36,104
up €36,104 (+64.9%), from €55,603 to €91,707
- Other debts -€27,044
down €27,044 (-9.3%), from €290,589 to €263,545
- Reserves +€18,030
up €18,030 (+13.4%), from €134,936 to €152,965
of which Distributable reserves: +€18,030
- Short-term financial debts +€12,836
up €12,836 (+35.7%), from €35,926 to €48,763
- Gross operating margin +€77,583
up €77,583 (+85.1%), from €91,146 to €168,729
- Depreciation +€40,424
up €40,424 (+50.3%), from €80,376 to €120,800
- Financial income -€32,364
down €32,364 (-88.8%), from €36,465 to €4,101
- Staff costs -€22,860
down €22,860 (-83.0%), from €27,541 to €4,681
- Taxes +€12,580
up €12,580 (+1,189%), from €1,058 to €13,638
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €730,435 | €726,836 | -€3,600 | -0.5% |
| Fixed assets | 21/28 | €669,379 | €678,418 | +€9,039 | +1.4% |
| Intangible fixed assets | 21 | €93,667 | €205,205 | +€111,538 | +119% |
| Tangible fixed assets | 22/27 | €575,712 | €473,213 | -€102,499 | -17.8% |
| Furniture and vehicles | 24 | €564,709 | €465,878 | -€98,831 | -17.5% |
| Other tangible fixed assets | 26 | €11,003 | €7,335 | -€3,668 | -33.3% |
| Current assets | 29/58 | €61,056 | €48,418 | -€12,639 | -20.7% |
| Amounts receivable within one year | 40/41 | €60,902 | €48,418 | -€12,484 | -20.5% |
| Trade receivables | 40 | €44,185 | €39,200 | -€4,984 | -11.3% |
| Other amounts receivable | 41 | €16,718 | €9,218 | -€7,500 | -44.9% |
| Cash at bank and in hand | 54/58 | €154 | - | -€154 | |
| Total equity and liabilities | 10/49 | €730,435 | €726,836 | -€3,600 | -0.5% |
| Equity | 10/15 | €190,736 | €208,765 | +€18,030 | +9.5% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €134,936 | €152,965 | +€18,030 | +13.4% |
| Non-distributable reserves | 130/1 | €5,580 | €5,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,580 | €5,580 | = | 0.0% |
| Distributable reserves | 133 | €129,356 | €147,385 | +€18,030 | +13.9% |
| Amounts payable | 17/49 | €539,700 | €518,070 | -€21,630 | -4.0% |
| Amounts payable after more than one year | 17 | - | €10,881 | +€10,881 | |
| Financial debts | 170/4 | - | €10,881 | +€10,881 | |
| Amounts payable within one year | 42/48 | €539,700 | €507,189 | -€32,511 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €68,998 | €80,706 | +€11,708 | +17.0% |
| Financial debts | 43 | €35,926 | €48,763 | +€12,836 | +35.7% |
| Credit institutions | 430/8 | €35,926 | €48,763 | +€12,836 | +35.7% |
| Trade debts | 44 | €88,584 | €22,469 | -€66,115 | -74.6% |
| Suppliers | 440/4 | €88,584 | €22,469 | -€66,115 | -74.6% |
| Taxes, remuneration and social security | 45 | €55,603 | €91,707 | +€36,104 | +64.9% |
| Taxes | 450/3 | €55,603 | €91,707 | +€36,104 | +64.9% |
| Other amounts payable | 47/48 | €290,589 | €263,545 | -€27,044 | -9.3% |
| Remuneration, social security and pensions | 62 | €27,541 | €4,681 | -€22,860 | -83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,376 | €120,800 | +€40,424 | +50.3% |
| Other operating charges | 640/8 | €649 | €7,809 | +€7,160 | +1,103% |
| Gross operating margin | 9900 | €91,146 | €168,729 | +€77,583 | +85.1% |
| Operating profit (loss) | 9901 | -€17,421 | €35,439 | +€52,859 | |
| Financial income | 75/76B | €36,465 | €4,101 | -€32,364 | -88.8% |
| Recurring financial income | 75 | €36,465 | €4,101 | -€32,364 | -88.8% |
| Financial charges | 65/66B | €7,403 | €7,872 | +€469 | +6.3% |
| Recurring financial charges | 65 | €7,403 | €7,872 | +€469 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €11,641 | €31,668 | +€20,027 | +172% |
| Income taxes | 67/77 | €1,058 | €13,638 | +€12,580 | +1,189% |
| Profit (loss) for the period | 9904 | €10,583 | €18,030 | +€7,447 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,583 | €18,030 | +€7,447 | +70.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.