KIMI REC: 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.
KIMI REC
Largest movements
- Cash +€70,568
up €70,568 (+613%), from €11,503 to €82,071
mainly Other debts (+€62,500) and Net result for the year (+€7,553)
- Receivables within one year -€4,165
no longer reported in 2025 (was €4,165)
- Other debts +€62,500
new in 2025: €62,500
- Profit (loss) carried forward +€7,553
up €7,553 (+2,504%), from €302 to €7,854
- Tax, wage and social debts -€3,713
down €3,713 (-25.5%), from €14,562 to €10,849
of which Remuneration and social security: -€5,328
- Gross operating margin +€25,789
up €25,789 (+80.7%), from €31,949 to €57,738
- Staff costs +€24,704
up €24,704 (+110%), from €22,480 to €47,184
- Taxes +€2,500
new in 2025: €2,500
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 | €16,288 | €82,556 | +€66,268 | +407% |
| Current assets | 29/58 | €16,288 | €82,556 | +€66,268 | +407% |
| Stocks and contracts in progress | 3 | €620 | €486 | -€135 | -21.7% |
| Stocks | 30/36 | €620 | €486 | -€135 | -21.7% |
| Amounts receivable within one year | 40/41 | €4,165 | - | -€4,165 | |
| Trade receivables | 40 | €4,165 | - | -€4,165 | |
| Cash at bank and in hand | 54/58 | €11,503 | €82,071 | +€70,568 | +613% |
| Total equity and liabilities | 10/49 | €16,288 | €82,556 | +€66,268 | +407% |
| Equity | 10/15 | €1,106 | €8,659 | +€7,553 | +683% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €304 | €304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €304 | €304 | = | 0.0% |
| Legal reserve | 130 | €304 | €304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €302 | €7,854 | +€7,553 | +2,504% |
| Amounts payable | 17/49 | €15,182 | €73,897 | +€58,715 | +387% |
| Amounts payable within one year | 42/48 | €15,182 | €73,897 | +€58,715 | +387% |
| Trade debts | 44 | €620 | €548 | -€72 | -11.7% |
| Suppliers | 440/4 | €620 | €548 | -€72 | -11.7% |
| Taxes, remuneration and social security | 45 | €14,562 | €10,849 | -€3,713 | -25.5% |
| Taxes | 450/3 | €5,968 | €7,583 | +€1,615 | +27.1% |
| Remuneration and social security | 454/9 | €8,594 | €3,267 | -€5,328 | -62.0% |
| Other amounts payable | 47/48 | - | €62,500 | +€62,500 | |
| Remuneration, social security and pensions | 62 | €22,480 | €47,184 | +€24,704 | +110% |
| Other operating charges | 640/8 | €77 | €328 | +€252 | +329% |
| Gross operating margin | 9900 | €31,949 | €57,738 | +€25,789 | +80.7% |
| Operating profit (loss) | 9901 | €9,392 | €10,226 | +€834 | +8.9% |
| Financial charges | 65/66B | €120 | €173 | +€54 | +44.9% |
| Recurring financial charges | 65 | €120 | €173 | +€54 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | €9,273 | €10,053 | +€780 | +8.4% |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | €9,273 | €7,553 | -€1,720 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,273 | €7,553 | -€1,720 | -18.5% |
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 16 October 2026 via checked.be.