KIMEZA & CO: 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.
KIMEZA & CO
Largest movements
- Tangible fixed assets -€6,100
down €6,100 (-11.0%), from €55,242 to €49,142
of which Leasing and similar rights: -€3,050
- Cash -€4,263
down €4,263 (-65.4%), from €6,518 to €2,255
mainly Debts after one year (-€5,512) and Trade debts (-€5,039)
- Receivables within one year -€2,574
down €2,574 (-50.8%), from €5,068 to €2,494
- Debts after one year -€5,512
down €5,512 (-24.1%), from €22,884 to €17,372
- Trade debts -€5,039
down €5,039 (-89.4%), from €5,638 to €599
- Other debts -€1,802
down €1,802 (-12.5%), from €14,431 to €12,629
- Tax, wage and social debts -€1,596
no longer reported in 2025 (was €1,596)
- Gross operating margin -€6,628
down €6,628 (-39.4%), from €16,825 to €10,197
- Other operating charges -€3,486
down €3,486 (-85.0%), from €4,100 to €614
- Taxes +€1,588
up €1,588 (+116%), from €1,373 to €2,961
- Financial charges -€1,302
down €1,302 (-99.0%), from €1,316 to €13
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 | €69,021 | €55,580 | -€13,441 | -19.5% |
| Formation expenses | 20 | €1,489 | €1,489 | = | 0.0% |
| Fixed assets | 21/28 | €55,442 | €49,342 | -€6,100 | -11.0% |
| Tangible fixed assets | 22/27 | €55,242 | €49,142 | -€6,100 | -11.0% |
| Furniture and vehicles | 24 | €27,245 | €24,195 | -€3,050 | -11.2% |
| Leasing and similar rights | 25 | €27,997 | €24,947 | -€3,050 | -10.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €12,089 | €4,749 | -€7,341 | -60.7% |
| Amounts receivable within one year | 40/41 | €5,068 | €2,494 | -€2,574 | -50.8% |
| Other amounts receivable | 41 | €5,068 | €2,494 | -€2,574 | -50.8% |
| Cash at bank and in hand | 54/58 | €6,518 | €2,255 | -€4,263 | -65.4% |
| Deferred charges and accrued income | 490/1 | €503 | - | -€503 | |
| Total equity and liabilities | 10/49 | €69,021 | €55,580 | -€13,441 | -19.5% |
| Equity | 10/15 | €18,960 | €19,468 | +€508 | +2.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,960 | €4,468 | +€508 | +12.8% |
| Amounts payable | 17/49 | €50,061 | €36,112 | -€13,949 | -27.9% |
| Amounts payable after more than one year | 17 | €22,884 | €17,372 | -€5,512 | -24.1% |
| Financial debts | 170/4 | €22,884 | €17,372 | -€5,512 | -24.1% |
| Amounts payable within one year | 42/48 | €27,177 | €18,739 | -€8,437 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €5,512 | €5,512 | = | 0.0% |
| Trade debts | 44 | €5,638 | €599 | -€5,039 | -89.4% |
| Suppliers | 440/4 | €5,638 | €599 | -€5,039 | -89.4% |
| Taxes, remuneration and social security | 45 | €1,596 | - | -€1,596 | |
| Taxes | 450/3 | €1,596 | - | -€1,596 | |
| Other amounts payable | 47/48 | €14,431 | €12,629 | -€1,802 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,077 | €6,100 | +€23 | +0.4% |
| Other operating charges | 640/8 | €4,100 | €614 | -€3,486 | -85.0% |
| Gross operating margin | 9900 | €16,825 | €10,197 | -€6,628 | -39.4% |
| Operating profit (loss) | 9901 | €6,648 | €3,482 | -€3,166 | -47.6% |
| Financial charges | 65/66B | €1,316 | €13 | -€1,302 | -99.0% |
| Recurring financial charges | 65 | €1,316 | €13 | -€1,302 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €5,333 | €3,469 | -€1,864 | -34.9% |
| Income taxes | 67/77 | €1,373 | €2,961 | +€1,588 | +116% |
| Profit (loss) for the period | 9904 | €3,960 | €508 | -€3,452 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,960 | €508 | -€3,452 | -87.2% |
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.