KIMMONO: 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.
KIMMONO
Largest movements
- Tangible fixed assets +€774,922
up €774,922 (+54.4%), from €1.4m to €2.2m
of which Land and buildings: +€783,341
- Debts after one year +€561,460
up €561,460 (+60.5%), from €927,622 to €1.5m
of which Financial debts: +€561,460
- Other debts +€170,938
up €170,938 (+88.5%), from €193,151 to €364,088
- Reserves +€29,000
up €29,000 (+15.5%), from €186,755 to €215,755
of which Distributable reserves: +€29,000
- Gross operating margin -€28,921
down €28,921 (-17.1%), from €168,803 to €139,882
- Taxes -€12,550
down €12,550 (-63.0%), from €19,924 to €7,374
- Depreciation +€9,708
up €9,708 (+19.2%), from €50,613 to €60,321
- Other operating charges -€7,236
down €7,236 (-47.4%), from €15,275 to €8,038
- Financial charges +€6,617
up €6,617 (+23.4%), from €28,258 to €34,875
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 | €1,479,048 | €2,251,970 | +€772,922 | +52.3% |
| Fixed assets | 21/28 | €1,425,114 | €2,200,037 | +€774,922 | +54.4% |
| Tangible fixed assets | 22/27 | €1,425,114 | €2,200,037 | +€774,922 | +54.4% |
| Land and buildings | 22 | €1,383,937 | €2,167,277 | +€783,341 | +56.6% |
| Furniture and vehicles | 24 | €2,214 | €214 | -€2,000 | -90.3% |
| Other tangible fixed assets | 26 | €38,964 | €32,546 | -€6,419 | -16.5% |
| Current assets | 29/58 | €53,933 | €51,933 | -€2,000 | -3.7% |
| Amounts receivable within one year | 40/41 | - | €7,626 | +€7,626 | |
| Other amounts receivable | 41 | - | €7,626 | +€7,626 | |
| Cash at bank and in hand | 54/58 | €33,933 | €44,308 | +€10,374 | +30.6% |
| Deferred charges and accrued income | 490/1 | €20,000 | - | -€20,000 | |
| Total equity and liabilities | 10/49 | €1,479,048 | €2,251,970 | +€772,922 | +52.3% |
| Equity | 10/15 | €205,384 | €234,658 | +€29,274 | +14.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €186,755 | €215,755 | +€29,000 | +15.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €184,900 | €213,900 | +€29,000 | +15.7% |
| Profit (loss) carried forward | 14 | €79 | €353 | +€274 | +347.2% |
| Amounts payable | 17/49 | €1,273,664 | €2,017,312 | +€743,648 | +58.4% |
| Amounts payable after more than one year | 17 | €927,622 | €1,489,081 | +€561,460 | +60.5% |
| Financial debts | 170/4 | €921,218 | €1,482,677 | +€561,460 | +60.9% |
| Other amounts payable | 178/9 | €6,404 | €6,404 | = | 0.0% |
| Amounts payable within one year | 42/48 | €346,042 | €528,231 | +€182,188 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €78,001 | €94,862 | +€16,861 | +21.6% |
| Financial debts | 43 | - | €2,800 | +€2,800 | |
| Credit institutions | 430/8 | - | €2,800 | +€2,800 | |
| Trade debts | 44 | €53,984 | €54,056 | +€72 | +0.1% |
| Suppliers | 440/4 | €53,984 | €54,056 | +€72 | +0.1% |
| Taxes, remuneration and social security | 45 | €20,906 | €12,424 | -€8,482 | -40.6% |
| Taxes | 450/3 | €20,906 | €12,424 | -€8,482 | -40.6% |
| Other amounts payable | 47/48 | €193,151 | €364,088 | +€170,938 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,613 | €60,321 | +€9,708 | +19.2% |
| Other operating charges | 640/8 | €15,275 | €8,038 | -€7,236 | -47.4% |
| Gross operating margin | 9900 | €168,803 | €139,882 | -€28,921 | -17.1% |
| Operating profit (loss) | 9901 | €102,915 | €71,523 | -€31,392 | -30.5% |
| Financial charges | 65/66B | €28,258 | €34,875 | +€6,617 | +23.4% |
| Recurring financial charges | 65 | €28,258 | €34,875 | +€6,617 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €74,657 | €36,648 | -€38,009 | -50.9% |
| Income taxes | 67/77 | €19,924 | €7,374 | -€12,550 | -63.0% |
| Profit (loss) for the period | 9904 | €54,733 | €29,274 | -€25,459 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,733 | €29,274 | -€25,459 | -46.5% |
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.