KIMIA: 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.
KIMIA
Largest movements
- Tangible fixed assets -€6,912
down €6,912 (-8.9%), from €77,602 to €70,689
of which Land and buildings: -€6,409
- Deferred charges and accrued income -€2,282
down €2,282 (-2.4%), from €96,453 to €94,172
- Other debts -€13,467
down €13,467 (-8.9%), from €151,107 to €137,640
- Profit (loss) carried forward +€6,105
up €6,105 (+14.6%), from -€41,751 to -€35,646
- Trade debts -€2,528
down €2,528 (-47.6%), from €5,311 to €2,783
- Gross operating margin -€1,606
down €1,606 (-9.2%), from €17,549 to €15,943
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 | €176,640 | €166,751 | -€9,890 | -5.6% |
| Fixed assets | 21/28 | €77,602 | €70,689 | -€6,912 | -8.9% |
| Tangible fixed assets | 22/27 | €77,602 | €70,689 | -€6,912 | -8.9% |
| Land and buildings | 22 | €74,883 | €68,473 | -€6,409 | -8.6% |
| Plant, machinery and equipment | 23 | €2,719 | €2,216 | -€503 | -18.5% |
| Current assets | 29/58 | €99,039 | €96,061 | -€2,978 | -3.0% |
| Amounts receivable within one year | 40/41 | €1,087 | €954 | -€133 | -12.2% |
| Other amounts receivable | 41 | €1,087 | €954 | -€133 | -12.2% |
| Cash at bank and in hand | 54/58 | €1,499 | €935 | -€563 | -37.6% |
| Deferred charges and accrued income | 490/1 | €96,453 | €94,172 | -€2,282 | -2.4% |
| Total equity and liabilities | 10/49 | €176,640 | €166,751 | -€9,890 | -5.6% |
| Equity | 10/15 | €20,223 | €26,328 | +€6,105 | +30.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,751 | -€35,646 | +€6,105 | +14.6% |
| Amounts payable | 17/49 | €156,418 | €140,423 | -€15,995 | -10.2% |
| Amounts payable within one year | 42/48 | €156,418 | €140,423 | -€15,995 | -10.2% |
| Trade debts | 44 | €5,311 | €2,783 | -€2,528 | -47.6% |
| Suppliers | 440/4 | €5,311 | €2,783 | -€2,528 | -47.6% |
| Other amounts payable | 47/48 | €151,107 | €137,640 | -€13,467 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,912 | €6,912 | = | 0.0% |
| Other operating charges | 640/8 | €2,785 | €2,872 | +€87 | +3.1% |
| Gross operating margin | 9900 | €17,549 | €15,943 | -€1,606 | -9.2% |
| Operating profit (loss) | 9901 | €7,852 | €6,159 | -€1,693 | -21.6% |
| Financial charges | 65/66B | €18 | €54 | +€36 | +202.1% |
| Recurring financial charges | 65 | €18 | €54 | +€36 | +202.1% |
| Profit (loss) for the period before taxes | 9903 | €7,835 | €6,105 | -€1,730 | -22.1% |
| Profit (loss) for the period | 9904 | €7,835 | €6,105 | -€1,730 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,835 | €6,105 | -€1,730 | -22.1% |
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 7 October 2026 via checked.be.