KIMIAMIAM: 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.
KIMIAMIAM
Largest movements
- Tangible fixed assets -€2,918
down €2,918 (-13.1%), from €22,229 to €19,311
of which Furniture and vehicles: -€4,181
- Cash -€991
down €991 (-46.8%), from €2,118 to €1,127
mainly Other debts (-€3,324) and Net result for the year (-€3,122)
- Receivables within one year +€463
up €463 (+91.4%), from €506 to €969
- Other debts -€3,324
down €3,324 (-17.6%), from €18,937 to €15,613
- Profit (loss) carried forward -€3,122
down €3,122, from €426 to -€2,695
- Trade debts +€1,968
up €1,968 (+132.5%), from €1,485 to €3,452
- Tax, wage and social debts +€1,164
up €1,164 (+230.3%), from €505 to €1,669
- Depreciation +€3,117
up €3,117 (+155.8%), from €2,001 to €5,118
- Gross operating margin +€3,013
up €3,013 (+101.0%), from €2,983 to €5,996
- Financial charges +€2,207
up €2,207, from -€78 to €2,129
- Other operating charges +€1,748
up €1,748 (+1351.7%), from €129 to €1,877
- Taxes -€505
no longer reported in 2025 (was €505)
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 | €24,853 | €21,539 | -€3,314 | -13.3% |
| Fixed assets | 21/28 | €22,229 | €19,311 | -€2,918 | -13.1% |
| Tangible fixed assets | 22/27 | €22,229 | €19,311 | -€2,918 | -13.1% |
| Plant, machinery and equipment | 23 | €2,867 | €2,104 | -€763 | -26.6% |
| Furniture and vehicles | 24 | €19,362 | €15,181 | -€4,181 | -21.6% |
| Other tangible fixed assets | 26 | - | €2,026 | +€2,026 | |
| Current assets | 29/58 | €2,624 | €2,229 | -€395 | -15.1% |
| Amounts receivable within one year | 40/41 | €506 | €969 | +€463 | +91.4% |
| Other amounts receivable | 41 | €506 | €969 | +€463 | +91.4% |
| Cash at bank and in hand | 54/58 | €2,118 | €1,127 | -€991 | -46.8% |
| Deferred charges and accrued income | 490/1 | - | €133 | +€133 | |
| Total equity and liabilities | 10/49 | €24,853 | €21,539 | -€3,314 | -13.3% |
| Equity | 10/15 | €3,926 | €805 | -€3,122 | -79.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €426 | -€2,695 | -€3,122 | |
| Amounts payable | 17/49 | €20,927 | €20,735 | -€192 | -0.9% |
| Amounts payable within one year | 42/48 | €20,927 | €20,735 | -€192 | -0.9% |
| Trade debts | 44 | €1,485 | €3,452 | +€1,968 | +132.5% |
| Suppliers | 440/4 | €1,485 | €3,452 | +€1,968 | +132.5% |
| Taxes, remuneration and social security | 45 | €505 | €1,669 | +€1,164 | +230.3% |
| Taxes | 450/3 | €505 | €1,669 | +€1,164 | +230.3% |
| Other amounts payable | 47/48 | €18,937 | €15,613 | -€3,324 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €5,118 | +€3,117 | +155.8% |
| Other operating charges | 640/8 | €129 | €1,877 | +€1,748 | +1351.7% |
| Gross operating margin | 9900 | €2,983 | €5,996 | +€3,013 | +101.0% |
| Operating profit (loss) | 9901 | €853 | -€999 | -€1,852 | |
| Financial income | 75/76B | €1 | €7 | +€5 | +381.9% |
| Recurring financial income | 75 | €1 | €7 | +€5 | +381.9% |
| Financial charges | 65/66B | -€78 | €2,129 | +€2,207 | |
| Recurring financial charges | 65 | -€78 | €2,129 | +€2,207 | |
| Profit (loss) for the period before taxes | 9903 | €932 | -€3,122 | -€4,053 | |
| Income taxes | 67/77 | €505 | - | -€505 | |
| Profit (loss) for the period | 9904 | €426 | -€3,122 | -€3,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €426 | -€3,122 | -€3,548 |
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 4 October 2026 via checked.be.