KimKom: 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.
KimKom
Largest movements
- Tangible fixed assets +€33,007
up €33,007 (+851.2%), from €3,878 to €36,885
- Cash -€5,687
down €5,687 (-70.6%), from €8,053 to €2,366
mainly Investment in fixed assets (net) (-€35,000) and Trade debts (-€4,185)
- Deferred charges and accrued income +€1,718
new in 2025: €1,718
- Other debts +€36,273
up €36,273 (+1068.6%), from €3,395 to €39,668
- Trade debts -€4,185
down €4,185 (-93.3%), from €4,485 to €300
- Accrued charges and deferred income -€2,460
down €2,460 (-45.2%), from €5,446 to €2,987
- Profit (loss) carried forward -€939
down €939 (-1554.5%), from -€60 to -€999
- Tax, wage and social debts +€647
up €647 (+94.1%), from €687 to €1,334
- Gross operating margin -€2,456
down €2,456 (-59.1%), from €4,158 to €1,702
- Depreciation +€1,170
up €1,170 (+142.3%), from €822 to €1,993
- Taxes -€122
down €122 (-48.0%), from €253 to €132
- Financial charges +€75
up €75 (+172.5%), from €44 to €119
- Other operating charges -€55
down €55 (-12.1%), from €455 to €400
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 | €14,953 | €44,289 | +€29,336 | +196.2% |
| Fixed assets | 21/28 | €3,878 | €36,885 | +€33,007 | +851.2% |
| Tangible fixed assets | 22/27 | €3,878 | €36,885 | +€33,007 | +851.2% |
| Furniture and vehicles | 24 | €3,878 | €36,885 | +€33,007 | +851.2% |
| Current assets | 29/58 | €11,075 | €7,404 | -€3,671 | -33.1% |
| Amounts receivable within one year | 40/41 | €3,022 | €3,320 | +€298 | +9.9% |
| Trade receivables | 40 | €3,022 | €3,320 | +€298 | +9.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,053 | €2,366 | -€5,687 | -70.6% |
| Deferred charges and accrued income | 490/1 | - | €1,718 | +€1,718 | |
| Total equity and liabilities | 10/49 | €14,953 | €44,289 | +€29,336 | +196.2% |
| Equity | 10/15 | €940 | €1 | -€939 | -99.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60 | -€999 | -€939 | -1554.5% |
| Amounts payable | 17/49 | €14,013 | €44,288 | +€30,275 | +216.0% |
| Amounts payable within one year | 42/48 | €8,567 | €41,302 | +€32,735 | +382.1% |
| Trade debts | 44 | €4,485 | €300 | -€4,185 | -93.3% |
| Suppliers | 440/4 | €4,485 | €300 | -€4,185 | -93.3% |
| Taxes, remuneration and social security | 45 | €687 | €1,334 | +€647 | +94.1% |
| Taxes | 450/3 | €687 | €1,334 | +€647 | +94.1% |
| Other amounts payable | 47/48 | €3,395 | €39,668 | +€36,273 | +1068.6% |
| Accrued charges and deferred income | 492/3 | €5,446 | €2,987 | -€2,460 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €822 | €1,993 | +€1,170 | +142.3% |
| Other operating charges | 640/8 | €455 | €400 | -€55 | -12.1% |
| Gross operating margin | 9900 | €4,158 | €1,702 | -€2,456 | -59.1% |
| Operating profit (loss) | 9901 | €2,881 | -€690 | -€3,571 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €44 | €119 | +€75 | +172.5% |
| Recurring financial charges | 65 | €44 | €119 | +€75 | +172.5% |
| Profit (loss) for the period before taxes | 9903 | €2,837 | -€807 | -€3,644 | |
| Income taxes | 67/77 | €253 | €132 | -€122 | -48.0% |
| Profit (loss) for the period | 9904 | €2,584 | -€939 | -€3,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,584 | -€939 | -€3,523 |
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.