Kimonius: 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.
Kimonius
Largest movements
- Receivables within one year +€39,225
up €39,225 (+1959.3%), from €2,002 to €41,227
of which Other amounts receivable: +€25,915
- Receivables after one year -€39,052
down €39,052 (-87.3%), from €44,750 to €5,698
- Cash -€24,198
down €24,198 (-40.5%), from €59,770 to €35,572
mainly Other debts (-€42,832) and Receivables within one year (-€39,225)
- Tangible fixed assets -€3,500
down €3,500 (-21.0%), from €16,683 to €13,183
of which Furniture and vehicles: -€1,952
- Other debts -€42,832
down €42,832 (-71.9%), from €59,588 to €16,756
- Profit (loss) carried forward +€26,245
new in 2025: €26,245
- Tax, wage and social debts -€18,995
down €18,995 (-73.8%), from €25,721 to €6,726
- Trade debts +€8,053
up €8,053 (+7895.1%), from €102 to €8,155
- Taxes -€4,689
down €4,689 (-44.4%), from €10,571 to €5,882
- Financial charges +€1,015
up €1,015 (+46.9%), from €2,165 to €3,180
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 | €124,733 | €97,919 | -€26,814 | -21.5% |
| Fixed assets | 21/28 | €16,683 | €13,183 | -€3,500 | -21.0% |
| Tangible fixed assets | 22/27 | €16,683 | €13,183 | -€3,500 | -21.0% |
| Plant, machinery and equipment | 23 | €10,582 | €9,033 | -€1,549 | -14.6% |
| Furniture and vehicles | 24 | €6,101 | €4,149 | -€1,952 | -32.0% |
| Current assets | 29/58 | €108,050 | €84,737 | -€23,313 | -21.6% |
| Amounts receivable after more than one year | 29 | €44,750 | €5,698 | -€39,052 | -87.3% |
| Other amounts receivable | 291 | €44,750 | €5,698 | -€39,052 | -87.3% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,002 | €41,227 | +€39,225 | +1959.3% |
| Trade receivables | 40 | €0 | €13,310 | +€13,310 | |
| Other amounts receivable | 41 | €2,002 | €27,917 | +€25,915 | +1294.5% |
| Cash at bank and in hand | 54/58 | €59,770 | €35,572 | -€24,198 | -40.5% |
| Deferred charges and accrued income | 490/1 | €528 | €1,240 | +€712 | +134.9% |
| Total equity and liabilities | 10/49 | €124,733 | €97,919 | -€26,814 | -21.5% |
| Equity | 10/15 | €37,467 | €63,712 | +€26,245 | +70.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | - | -€500 | |
| Issued capital | 100 | €500 | - | -€500 | |
| Reserves | 13 | €36,967 | €36,967 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | - | -€500 | |
| Reserves not available under the articles | 1311 | - | €500 | +€500 | |
| Distributable reserves | 133 | €36,467 | €36,467 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,245 | +€26,245 | |
| Amounts payable | 17/49 | €87,266 | €34,207 | -€53,059 | -60.8% |
| Amounts payable within one year | 42/48 | €85,411 | €31,638 | -€53,773 | -63.0% |
| Trade debts | 44 | €102 | €8,155 | +€8,053 | +7895.1% |
| Suppliers | 440/4 | €102 | €8,155 | +€8,053 | +7895.1% |
| Taxes, remuneration and social security | 45 | €25,721 | €6,726 | -€18,995 | -73.8% |
| Taxes | 450/3 | €25,721 | €6,726 | -€18,995 | -73.8% |
| Other amounts payable | 47/48 | €59,588 | €16,756 | -€42,832 | -71.9% |
| Accrued charges and deferred income | 492/3 | €1,855 | €2,570 | +€715 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,285 | €6,499 | +€214 | +3.4% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €42,505 | €42,288 | -€217 | -0.5% |
| Operating profit (loss) | 9901 | €35,628 | €35,179 | -€449 | -1.3% |
| Financial income | 75/76B | €219 | €128 | -€91 | -41.5% |
| Recurring financial income | 75 | €219 | €128 | -€91 | -41.5% |
| Financial charges | 65/66B | €2,165 | €3,180 | +€1,015 | +46.9% |
| Recurring financial charges | 65 | €2,165 | €3,180 | +€1,015 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €33,682 | €32,128 | -€1,554 | -4.6% |
| Income taxes | 67/77 | €10,571 | €5,882 | -€4,689 | -44.4% |
| Profit (loss) for the period | 9904 | €23,111 | €26,245 | +€3,134 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,111 | €26,245 | +€3,134 | +13.6% |
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.