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
- Tangible fixed assets -€27,690
down €27,690 (-10.7%), from €257,997 to €230,308
of which Plant, machinery and equipment: -€15,764
- Receivables within one year +€19,920
up €19,920 (+86.5%), from €23,025 to €42,945
of which Other amounts receivable: +€19,445
- Cash +€19,253
up €19,253 (+85.9%), from €22,419 to €41,672
mainly Depreciation (+€34,628) and Net result for the year (+€28,785)
- Deferred charges and accrued income -€4,746
down €4,746 (-43.8%), from €10,839 to €6,093
- Debts after one year -€27,805
down €27,805 (-16.4%), from €170,037 to €142,232
- Contributions +€20,460
new in 2025: €20,460
- Tax, wage and social debts +€16,198
up €16,198 (+384.7%), from €4,211 to €20,409
of which Taxes: +€19,596
- Trade debts -€8,126
down €8,126 (-31.9%), from €25,449 to €17,323
- Reserves +€7,941
up €7,941 (+8.0%), from €98,770 to €106,712
- Gross operating margin +€29,189
up €29,189 (+32.2%), from €90,708 to €119,897
- Taxes +€11,306
up €11,306 (+238.7%), from €4,737 to €16,044
- Depreciation +€2,032
up €2,032 (+6.2%), from €32,596 to €34,628
- Financial charges +€1,721
up €1,721 (+15.7%), from €10,962 to €12,683
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 | €332,661 | €336,077 | +€3,416 | +1.0% |
| Fixed assets | 21/28 | €257,997 | €230,308 | -€27,690 | -10.7% |
| Tangible fixed assets | 22/27 | €257,997 | €230,308 | -€27,690 | -10.7% |
| Land and buildings | 22 | €180,124 | €165,446 | -€14,678 | -8.1% |
| Plant, machinery and equipment | 23 | €76,668 | €60,904 | -€15,764 | -20.6% |
| Furniture and vehicles | 24 | €1,205 | €3,958 | +€2,753 | +228.4% |
| Current assets | 29/58 | €74,663 | €105,769 | +€31,106 | +41.7% |
| Stocks and contracts in progress | 3 | €18,380 | €15,059 | -€3,321 | -18.1% |
| Stocks | 30/36 | €18,380 | €15,059 | -€3,321 | -18.1% |
| Amounts receivable within one year | 40/41 | €23,025 | €42,945 | +€19,920 | +86.5% |
| Trade receivables | 40 | €655 | €1,129 | +€475 | +72.5% |
| Other amounts receivable | 41 | €22,371 | €41,816 | +€19,445 | +86.9% |
| Cash at bank and in hand | 54/58 | €22,419 | €41,672 | +€19,253 | +85.9% |
| Deferred charges and accrued income | 490/1 | €10,839 | €6,093 | -€4,746 | -43.8% |
| Total equity and liabilities | 10/49 | €332,661 | €336,077 | +€3,416 | +1.0% |
| Equity | 10/15 | €98,770 | €127,172 | +€28,401 | +28.8% |
| Contributions | 10/11 | - | €20,460 | +€20,460 | |
| Reserves | 13 | €98,770 | €106,712 | +€7,941 | +8.0% |
| Distributable reserves | 133 | €98,770 | €106,712 | +€7,941 | +8.0% |
| Amounts payable | 17/49 | €233,890 | €208,905 | -€24,985 | -10.7% |
| Amounts payable after more than one year | 17 | €170,037 | €142,232 | -€27,805 | -16.4% |
| Financial debts | 170/4 | €170,037 | €142,232 | -€27,805 | -16.4% |
| Amounts payable within one year | 42/48 | €63,853 | €66,673 | +€2,820 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €34,194 | €28,902 | -€5,292 | -15.5% |
| Trade debts | 44 | €25,449 | €17,323 | -€8,126 | -31.9% |
| Suppliers | 440/4 | €25,449 | €17,323 | -€8,126 | -31.9% |
| Advances received on contracts in progress | 46 | - | €40 | +€40 | |
| Taxes, remuneration and social security | 45 | €4,211 | €20,409 | +€16,198 | +384.7% |
| Taxes | 450/3 | - | €19,596 | +€19,596 | |
| Remuneration and social security | 454/9 | €4,211 | €812 | -€3,399 | -80.7% |
| Non-recurring operating income | 76A | €2,150 | €5,680 | +€3,530 | +164.2% |
| Remuneration, social security and pensions | 62 | €27,447 | €27,020 | -€427 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,596 | €34,628 | +€2,032 | +6.2% |
| Other operating charges | 640/8 | €2,476 | €2,809 | +€333 | +13.5% |
| Gross operating margin | 9900 | €90,708 | €119,897 | +€29,189 | +32.2% |
| Operating profit (loss) | 9901 | €28,190 | €55,439 | +€27,250 | +96.7% |
| Financial income | 75/76B | €1,014 | €2,072 | +€1,058 | +104.3% |
| Recurring financial income | 75 | €1,014 | €2,072 | +€1,058 | +104.3% |
| Financial charges | 65/66B | €10,962 | €12,683 | +€1,721 | +15.7% |
| Recurring financial charges | 65 | €10,962 | €12,683 | +€1,721 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €18,242 | €44,829 | +€26,587 | +145.7% |
| Income taxes | 67/77 | €4,737 | €16,044 | +€11,306 | +238.7% |
| Profit (loss) for the period | 9904 | €13,505 | €28,785 | +€15,280 | +113.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,505 | €28,785 | +€15,280 | +113.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.