KIMPA: 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.
KIMPA
Largest movements
- Tangible fixed assets +€209,134
up €209,134 (+2662.9%), from €7,854 to €216,988
of which Land and buildings: +€200,108
- Cash -€23,166
down €23,166 (-89.1%), from €25,991 to €2,825
mainly Investment in fixed assets (net) (-€217,211) and Net result for the year (-€18,505)
- Receivables within one year -€14,000
no longer reported in 2024 (was €14,000)
- Intangible fixed assets -€4,850
down €4,850 (-12.3%), from €39,584 to €34,734
- Debts after one year +€171,217
new in 2024: €171,217
- Profit (loss) carried forward -€18,505
down €18,505, from €13,152 to -€5,353
- Other debts +€8,742
up €8,742 (+21.0%), from €41,718 to €50,460
- Current portion of long-term debt +€7,779
new in 2024: €7,779
- Tax, wage and social debts -€5,679
down €5,679 (-91.8%), from €6,189 to €510
of which Taxes: -€4,079
- Gross operating margin -€22,619
down €22,619 (-86.1%), from €26,265 to €3,646
- Depreciation +€6,505
up €6,505 (+101.3%), from €6,422 to €12,927
- Financial charges +€5,667
up €5,667 (+897.6%), from €631 to €6,298
- Taxes -€4,079
down €4,079 (-96.6%), from €4,224 to €144
- Other operating charges +€855
up €855 (+44.4%), from €1,927 to €2,781
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,813 | €273,320 | +€164,506 | +151.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €52,438 | €256,722 | +€204,284 | +389.6% |
| Intangible fixed assets | 21 | €39,584 | €34,734 | -€4,850 | -12.3% |
| Tangible fixed assets | 22/27 | €7,854 | €216,988 | +€209,134 | +2662.9% |
| Land and buildings | 22 | - | €200,108 | +€200,108 | |
| Plant, machinery and equipment | 23 | - | €1,822 | +€1,822 | |
| Furniture and vehicles | 24 | €7,854 | €15,058 | +€7,204 | +91.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €56,376 | €16,598 | -€39,778 | -70.6% |
| Amounts receivable within one year | 40/41 | €14,000 | - | -€14,000 | |
| Trade receivables | 40 | €14,000 | - | -€14,000 | |
| Cash at bank and in hand | 54/58 | €25,991 | €2,825 | -€23,166 | -89.1% |
| Deferred charges and accrued income | 490/1 | €16,385 | €13,773 | -€2,611 | -15.9% |
| Total equity and liabilities | 10/49 | €108,813 | €273,320 | +€164,506 | +151.2% |
| Equity | 10/15 | €59,308 | €40,802 | -€18,505 | -31.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €36,156 | €36,156 | = | 0.0% |
| Distributable reserves | 133 | €36,156 | €36,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,152 | -€5,353 | -€18,505 | |
| Amounts payable | 17/49 | €49,506 | €232,517 | +€183,011 | +369.7% |
| Amounts payable after more than one year | 17 | - | €171,217 | +€171,217 | |
| Financial debts | 170/4 | - | €171,217 | +€171,217 | |
| Amounts payable within one year | 42/48 | €49,442 | €60,847 | +€11,405 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,779 | +€7,779 | |
| Trade debts | 44 | €1,535 | €2,098 | +€563 | +36.7% |
| Suppliers | 440/4 | €1,535 | €2,098 | +€563 | +36.7% |
| Taxes, remuneration and social security | 45 | €6,189 | €510 | -€5,679 | -91.8% |
| Taxes | 450/3 | €4,269 | €190 | -€4,079 | -95.5% |
| Remuneration and social security | 454/9 | €1,920 | €320 | -€1,600 | -83.3% |
| Other amounts payable | 47/48 | €41,718 | €50,460 | +€8,742 | +21.0% |
| Accrued charges and deferred income | 492/3 | €64 | €453 | +€389 | +610.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,422 | €12,927 | +€6,505 | +101.3% |
| Other operating charges | 640/8 | €1,927 | €2,781 | +€855 | +44.4% |
| Gross operating margin | 9900 | €26,265 | €3,646 | -€22,619 | -86.1% |
| Operating profit (loss) | 9901 | €17,916 | -€12,063 | -€29,979 | |
| Financial income | 75/76B | €91 | €0 | -€91 | -99.9% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -99.9% |
| Financial charges | 65/66B | €631 | €6,298 | +€5,667 | +897.6% |
| Recurring financial charges | 65 | €631 | €6,298 | +€5,667 | +897.6% |
| Profit (loss) for the period before taxes | 9903 | €17,375 | -€18,361 | -€35,736 | |
| Income taxes | 67/77 | €4,224 | €144 | -€4,079 | -96.6% |
| Profit (loss) for the period | 9904 | €13,152 | -€18,505 | -€31,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,152 | -€18,505 | -€31,657 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.