KIMO: 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.
KIMO
Largest movements
- Receivables within one year +€364,260
up €364,260 (+6071.0%), from €6,000 to €370,260
of which Trade receivables: +€364,260
- Other debts +€171,813
up €171,813 (+16.9%), from €1.0m to €1.2m
- Tax, wage and social debts +€108,404
up €108,404 (+562.8%), from €19,261 to €127,665
of which Taxes: +€83,810
- Trade debts +€106,563
up €106,563 (+21734.7%), from €490 to €107,053
- Financial income -€195,319
down €195,319 (-100.0%), from €195,390 to €70
of which Non-recurring financial income: -€195,337
- Gross operating margin +€161,564
up €161,564 (+646.1%), from €25,006 to €186,571
- Financial charges +€137,126
up €137,126 (+22888.2%), from €599 to €137,725
- Taxes -€15,553
down €15,553 (-81.1%), from €19,190 to €3,636
- Depreciation +€4,689
new in 2025: €4,689
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 | €4,037,498 | €4,454,161 | +€416,663 | +10.3% |
| Fixed assets | 21/28 | €3,948,386 | €3,974,956 | +€26,570 | +0.7% |
| Tangible fixed assets | 22/27 | €61,973 | €88,544 | +€26,570 | +42.9% |
| Land and buildings | 22 | €61,973 | €61,973 | = | 0.0% |
| Furniture and vehicles | 24 | - | €26,570 | +€26,570 | |
| Financial fixed assets | 28 | €3,886,412 | €3,886,412 | = | 0.0% |
| Current assets | 29/58 | €89,112 | €479,205 | +€390,093 | +437.8% |
| Amounts receivable within one year | 40/41 | €6,000 | €370,260 | +€364,260 | +6071.0% |
| Trade receivables | 40 | €6,000 | €370,260 | +€364,260 | +6071.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €13,118 | €13,167 | +€49 | +0.4% |
| Cash at bank and in hand | 54/58 | €67,845 | €93,611 | +€25,766 | +38.0% |
| Deferred charges and accrued income | 490/1 | €2,149 | €2,167 | +€18 | +0.8% |
| Total equity and liabilities | 10/49 | €4,037,498 | €4,454,161 | +€416,663 | +10.3% |
| Equity | 10/15 | €2,995,026 | €3,025,348 | +€30,322 | +1.0% |
| Contributions | 10/11 | €721,370 | €721,370 | = | 0.0% |
| Capital | 10 | €721,370 | €721,370 | = | 0.0% |
| Issued capital | 100 | €721,370 | €721,370 | = | 0.0% |
| Reserves | 13 | €2,273,656 | €2,303,977 | +€30,322 | +1.3% |
| Non-distributable reserves | 130/1 | €72,137 | €72,137 | = | 0.0% |
| Legal reserve | 130 | €72,137 | €72,137 | = | 0.0% |
| Distributable reserves | 133 | €2,201,519 | €2,231,840 | +€30,322 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,042,472 | €1,428,813 | +€386,341 | +37.1% |
| Amounts payable within one year | 42/48 | €1,042,472 | €1,428,813 | +€386,341 | +37.1% |
| Financial debts | 43 | €4,039 | €3,601 | -€439 | -10.9% |
| Other loans | 439 | €4,039 | €3,601 | -€439 | -10.9% |
| Trade debts | 44 | €490 | €107,053 | +€106,563 | +21734.7% |
| Suppliers | 440/4 | €490 | €107,053 | +€106,563 | +21734.7% |
| Taxes, remuneration and social security | 45 | €19,261 | €127,665 | +€108,404 | +562.8% |
| Taxes | 450/3 | €19,261 | €103,071 | +€83,810 | +435.1% |
| Remuneration and social security | 454/9 | - | €24,593 | +€24,593 | |
| Other amounts payable | 47/48 | €1,018,682 | €1,190,495 | +€171,813 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,689 | +€4,689 | |
| Other operating charges | 640/8 | €8,867 | €10,269 | +€1,403 | +15.8% |
| Gross operating margin | 9900 | €25,006 | €186,571 | +€161,564 | +646.1% |
| Operating profit (loss) | 9901 | €16,140 | €171,612 | +€155,473 | +963.3% |
| Financial income | 75/76B | €195,390 | €70 | -€195,319 | -100.0% |
| Recurring financial income | 75 | €53 | €70 | +€18 | +34.0% |
| Non-recurring financial income | 76B | €195,337 | - | -€195,337 | |
| Financial charges | 65/66B | €599 | €137,725 | +€137,126 | +22888.2% |
| Recurring financial charges | 65 | €599 | €137,725 | +€137,126 | +22888.2% |
| Profit (loss) for the period before taxes | 9903 | €210,930 | €33,958 | -€176,972 | -83.9% |
| Income taxes | 67/77 | €19,190 | €3,636 | -€15,553 | -81.1% |
| Profit (loss) for the period | 9904 | €191,741 | €30,322 | -€161,419 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €191,741 | €30,322 | -€161,419 | -84.2% |
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.