Kimpact: what changed
Two financial 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.
Kimpact
Largest movements
- Tangible fixed assets -€26,574
down €26,574 (-3.7%), from €726,908 to €700,334
of which Land and buildings: -€23,847
- Receivables within one year -€10,844
down €10,844 (-41.9%), from €25,899 to €15,055
of which Trade receivables: -€10,811
- Trade debts -€41,434
down €41,434 (-96.3%), from €43,006 to €1,572
- Debts after one year -€29,952
down €29,952 (-5.4%), from €550,953 to €521,001
of which Financial debts: -€29,952
- Reserves +€26,865
up €26,865 (+28.9%), from €93,083 to €119,948
- Other debts +€18,141
up €18,141 (+19.4%), from €93,745 to €111,886
- Gross operating margin -€13,145
down €13,145 (-11.1%), from €118,348 to €105,204
- Other operating charges -€9,682
down €9,682 (-63.9%), from €15,144 to €5,462
- Financial charges -€1,293
down €1,293 (-6.0%), from €21,707 to €20,414
- Write-downs +€1,197
new in 2025: €1,197
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 | €846,715 | €811,594 | -€35,122 | -4.1% |
| Fixed assets | 21/28 | €726,908 | €700,334 | -€26,574 | -3.7% |
| Tangible fixed assets | 22/27 | €726,908 | €700,334 | -€26,574 | -3.7% |
| Land and buildings | 22 | €708,883 | €685,037 | -€23,847 | -3.4% |
| Plant, machinery and equipment | 23 | €12,558 | €13,751 | +€1,194 | +9.5% |
| Furniture and vehicles | 24 | €3,034 | €1,546 | -€1,488 | -49.0% |
| Assets under construction and advance payments | 27 | €2,433 | €0 | -€2,433 | -100.0% |
| Current assets | 29/58 | €119,807 | €111,259 | -€8,548 | -7.1% |
| Amounts receivable within one year | 40/41 | €25,899 | €15,055 | -€10,844 | -41.9% |
| Trade receivables | 40 | €25,866 | €15,055 | -€10,811 | -41.8% |
| Other amounts receivable | 41 | €33 | €0 | -€33 | -100.0% |
| Cash at bank and in hand | 54/58 | €92,990 | €95,071 | +€2,082 | +2.2% |
| Deferred charges and accrued income | 490/1 | €919 | €1,134 | +€215 | +23.4% |
| Total equity and liabilities | 10/49 | €846,715 | €811,594 | -€35,122 | -4.1% |
| Equity | 10/15 | €111,683 | €138,548 | +€26,865 | +24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,083 | €119,948 | +€26,865 | +28.9% |
| Distributable reserves | 133 | €93,083 | €119,948 | +€26,865 | +28.9% |
| Amounts payable | 17/49 | €735,032 | €673,046 | -€61,986 | -8.4% |
| Amounts payable after more than one year | 17 | €550,953 | €521,001 | -€29,952 | -5.4% |
| Financial debts | 170/4 | €475,953 | €446,001 | -€29,952 | -6.3% |
| Other amounts payable | 178/9 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €181,636 | €152,045 | -€29,591 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €28,829 | €29,952 | +€1,123 | +3.9% |
| Trade debts | 44 | €43,006 | €1,572 | -€41,434 | -96.3% |
| Suppliers | 440/4 | €43,006 | €1,572 | -€41,434 | -96.3% |
| Taxes, remuneration and social security | 45 | €16,055 | €8,635 | -€7,420 | -46.2% |
| Taxes | 450/3 | €15,055 | €8,635 | -€6,420 | -42.6% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €93,745 | €111,886 | +€18,141 | +19.4% |
| Accrued charges and deferred income | 492/3 | €2,444 | €0 | -€2,444 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,245 | €38,297 | +€1,052 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,197 | +€1,197 | |
| Other operating charges | 640/8 | €15,144 | €5,462 | -€9,682 | -63.9% |
| Non-recurring operating charges | 66A | €556 | €0 | -€556 | -100.0% |
| Gross operating margin | 9900 | €118,348 | €105,204 | -€13,145 | -11.1% |
| Operating profit (loss) | 9901 | €65,403 | €60,248 | -€5,155 | -7.9% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100.0% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100.0% |
| Financial charges | 65/66B | €21,707 | €20,414 | -€1,293 | -6.0% |
| Recurring financial charges | 65 | €21,707 | €20,414 | -€1,293 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €43,717 | €39,834 | -€3,883 | -8.9% |
| Income taxes | 67/77 | €13,363 | €12,969 | -€394 | -2.9% |
| Profit (loss) for the period | 9904 | €30,354 | €26,865 | -€3,489 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,354 | €26,865 | -€3,489 | -11.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.