KIMIRAI: 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.
KIMIRAI
Largest movements
- Deferred charges and accrued income +€70,432
up €70,432 (+45.9%), from €153,528 to €223,960
- Cash +€47,140
up €47,140 (+66.8%), from €70,592 to €117,733
mainly Net result for the year (+€278,068) and Tax, wage and social debts (+€47,341)
- Receivables within one year -€7,243
down €7,243 (-75.4%), from €9,611 to €2,367
of which Other amounts receivable: -€6,974
- Tangible fixed assets -€4,914
down €4,914 (-11.2%), from €43,940 to €39,026
of which Furniture and vehicles: -€9,222
- Reserves +€117,142
up €117,142 (+72.8%), from €160,926 to €278,068
- Accrued charges and deferred income -€52,000
down €52,000 (-100.0%), from €52,000 to €0
- Tax, wage and social debts +€47,341
up €47,341 (+110.7%), from €42,761 to €90,101
of which Taxes: +€47,341
- Debts after one year -€7,412
down €7,412 (-62.4%), from €11,887 to €4,474
- Gross operating margin +€193,214
up €193,214 (+102.5%), from €188,495 to €381,709
- Taxes +€47,371
up €47,371 (+112.2%), from €42,236 to €89,606
- Depreciation +€5,029
up €5,029 (+70.9%), from €7,089 to €12,117
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 | €277,671 | €383,086 | +€105,414 | +38.0% |
| Fixed assets | 21/28 | €43,940 | €39,026 | -€4,914 | -11.2% |
| Tangible fixed assets | 22/27 | €43,940 | €39,026 | -€4,914 | -11.2% |
| Land and buildings | 22 | €4,131 | €2,706 | -€1,425 | -34.5% |
| Plant, machinery and equipment | 23 | - | €5,732 | +€5,732 | |
| Furniture and vehicles | 24 | €39,809 | €30,588 | -€9,222 | -23.2% |
| Current assets | 29/58 | €233,731 | €344,060 | +€110,329 | +47.2% |
| Amounts receivable within one year | 40/41 | €9,611 | €2,367 | -€7,243 | -75.4% |
| Trade receivables | 40 | €269 | €0 | -€269 | -100.0% |
| Other amounts receivable | 41 | €9,342 | €2,367 | -€6,974 | -74.7% |
| Cash at bank and in hand | 54/58 | €70,592 | €117,733 | +€47,140 | +66.8% |
| Deferred charges and accrued income | 490/1 | €153,528 | €223,960 | +€70,432 | +45.9% |
| Total equity and liabilities | 10/49 | €277,671 | €383,086 | +€105,414 | +38.0% |
| Equity | 10/15 | €163,926 | €281,068 | +€117,142 | +71.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €160,926 | €278,068 | +€117,142 | +72.8% |
| Distributable reserves | 133 | €160,926 | €278,068 | +€117,142 | +72.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €113,745 | €102,018 | -€11,727 | -10.3% |
| Amounts payable after more than one year | 17 | €11,887 | €4,474 | -€7,412 | -62.4% |
| Financial debts | 170/4 | €11,887 | €4,474 | -€7,412 | -62.4% |
| Amounts payable within one year | 42/48 | €49,859 | €97,544 | +€47,685 | +95.6% |
| Current portion of amounts payable after more than one year | 42 | €7,098 | €7,412 | +€314 | +4.4% |
| Trade debts | 44 | €0 | €30 | +€30 | |
| Suppliers | 440/4 | €0 | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €42,761 | €90,101 | +€47,341 | +110.7% |
| Taxes | 450/3 | €42,761 | €90,101 | +€47,341 | +110.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €52,000 | €0 | -€52,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €574 | €848 | +€275 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,089 | €12,117 | +€5,029 | +70.9% |
| Other operating charges | 640/8 | €754 | €534 | -€220 | -29.2% |
| Gross operating margin | 9900 | €188,495 | €381,709 | +€193,214 | +102.5% |
| Operating profit (loss) | 9901 | €180,079 | €368,209 | +€188,131 | +104.5% |
| Financial income | 75/76B | €265 | €317 | +€52 | +19.7% |
| Recurring financial income | 75 | €265 | €317 | +€52 | +19.7% |
| Financial charges | 65/66B | €1,040 | €853 | -€187 | -18.0% |
| Recurring financial charges | 65 | €1,040 | €853 | -€187 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €179,304 | €367,674 | +€188,370 | +105.1% |
| Income taxes | 67/77 | €42,236 | €89,606 | +€47,371 | +112.2% |
| Profit (loss) for the period | 9904 | €137,069 | €278,068 | +€140,999 | +102.9% |
| Profit (loss) for the period to be appropriated | 9905 | €137,069 | €278,068 | +€140,999 | +102.9% |
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 28 September 2026 via checked.be.