KIMOPRO: 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.
KIMOPRO
Largest movements
- Current investments +€62,000
up €62,000 (+41.1%), from €151,000 to €213,000
- Cash -€51,583
down €51,583 (-10.3%), from €499,460 to €447,877
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€102,878
down €102,878, from €99,391 to -€3,487
- Taxes -€24,287
down €24,287 (-95.7%), from €25,376 to €1,090
- Financial income +€4,536
up €4,536 (+93.5%), from €4,854 to €9,390
- Other operating charges -€1,020
down €1,020 (-51.5%), from €1,981 to €961
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €661,297 | €664,781 | +€3,484 | +0.5% |
| Fixed assets | 21/28 | €1,080 | €202 | -€878 | -81.3% |
| Tangible fixed assets | 22/27 | €1,080 | €202 | -€878 | -81.3% |
| Furniture and vehicles | 24 | €1,080 | €202 | -€878 | -81.3% |
| Current assets | 29/58 | €660,217 | €664,579 | +€4,362 | +0.7% |
| Amounts receivable within one year | 40/41 | €9,757 | €3,702 | -€6,055 | -62.1% |
| Trade receivables | 40 | €5,650 | €0 | -€5,650 | -100.0% |
| Other amounts receivable | 41 | €4,107 | €3,702 | -€405 | -9.9% |
| Current investments | 50/53 | €151,000 | €213,000 | +€62,000 | +41.1% |
| Cash at bank and in hand | 54/58 | €499,460 | €447,877 | -€51,583 | -10.3% |
| Total equity and liabilities | 10/49 | €661,297 | €664,781 | +€3,484 | +0.5% |
| Equity | 10/15 | €647,616 | €650,336 | +€2,720 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €629,016 | €631,736 | +€2,720 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €627,156 | €631,736 | +€4,580 | +0.7% |
| Amounts payable | 17/49 | €13,680 | €14,445 | +€764 | +5.6% |
| Amounts payable within one year | 42/48 | €13,544 | €14,035 | +€491 | +3.6% |
| Trade debts | 44 | €8,875 | €14,035 | +€5,161 | +58.2% |
| Suppliers | 440/4 | €8,875 | €14,035 | +€5,161 | +58.2% |
| Advances received on contracts in progress | 46 | €4,670 | €0 | -€4,670 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €136 | €409 | +€273 | +200.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €703 | €878 | +€176 | +25.0% |
| Other operating charges | 640/8 | €1,981 | €961 | -€1,020 | -51.5% |
| Gross operating margin | 9900 | €99,391 | -€3,487 | -€102,878 | |
| Operating profit (loss) | 9901 | €96,707 | -€5,327 | -€102,034 | |
| Financial income | 75/76B | €4,854 | €9,390 | +€4,536 | +93.5% |
| Recurring financial income | 75 | €4,854 | €9,390 | +€4,536 | +93.5% |
| Financial charges | 65/66B | €115 | €254 | +€139 | +120.7% |
| Recurring financial charges | 65 | €115 | €254 | +€139 | +120.7% |
| Profit (loss) for the period before taxes | 9903 | €101,446 | €3,810 | -€97,637 | -96.2% |
| Income taxes | 67/77 | €25,376 | €1,090 | -€24,287 | -95.7% |
| Profit (loss) for the period | 9904 | €76,070 | €2,720 | -€73,350 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,070 | €2,720 | -€73,350 | -96.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 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.