KIMPE MACHINERY: 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.
KIMPE MACHINERY
Largest movements
- Cash +€39,554
up €39,554 (+324%), from €12,192 to €51,746
mainly Net result for the year (+€26,470) and Depreciation (+€21,118)
- Tangible fixed assets -€14,316
down €14,316 (-23.4%), from €61,300 to €46,984
of which Furniture and vehicles: -€13,493
- Receivables within one year -€1,743
down €1,743 (-8.7%), from €19,996 to €18,253
of which Other amounts receivable: -€1,564
- Reserves +€25,220
up €25,220 (+97.4%), from €25,894 to €51,113
- Debts after one year -€13,876
down €13,876 (-38.8%), from €35,792 to €21,916
- Tax, wage and social debts +€12,421
up €12,421 (+479%), from €2,591 to €15,012
of which Taxes: +€8,621
- Other debts -€1,368
down €1,368 (-10.9%), from €12,563 to €11,195
- Gross operating margin +€28,849
up €28,849 (+94.0%), from €30,693 to €59,542
- Taxes +€6,574
up €6,574 (+232%), from €2,836 to €9,410
- Depreciation +€4,709
up €4,709 (+28.7%), from €16,409 to €21,118
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.
Derived cash bridge
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 | €97,543 | €120,484 | +€22,941 | +23.5% |
| Fixed assets | 21/28 | €61,375 | €47,029 | -€14,346 | -23.4% |
| Intangible fixed assets | 21 | €75 | €45 | -€30 | -40.1% |
| Tangible fixed assets | 22/27 | €61,300 | €46,984 | -€14,316 | -23.4% |
| Plant, machinery and equipment | 23 | €13,445 | €12,622 | -€823 | -6.1% |
| Furniture and vehicles | 24 | €47,855 | €34,362 | -€13,493 | -28.2% |
| Current assets | 29/58 | €36,168 | €73,455 | +€37,287 | +103% |
| Amounts receivable within one year | 40/41 | €19,996 | €18,253 | -€1,743 | -8.7% |
| Trade receivables | 40 | €14,001 | €13,822 | -€179 | -1.3% |
| Other amounts receivable | 41 | €5,995 | €4,431 | -€1,564 | -26.1% |
| Cash at bank and in hand | 54/58 | €12,192 | €51,746 | +€39,554 | +324% |
| Deferred charges and accrued income | 490/1 | €3,980 | €3,456 | -€524 | -13.2% |
| Total equity and liabilities | 10/49 | €97,543 | €120,484 | +€22,941 | +23.5% |
| Equity | 10/15 | €30,894 | €56,113 | +€25,220 | +81.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,894 | €51,113 | +€25,220 | +97.4% |
| Distributable reserves | 133 | €25,894 | €51,113 | +€25,220 | +97.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €66,650 | €64,371 | -€2,279 | -3.4% |
| Amounts payable after more than one year | 17 | €35,792 | €21,916 | -€13,876 | -38.8% |
| Financial debts | 170/4 | €35,792 | €21,916 | -€13,876 | -38.8% |
| Amounts payable within one year | 42/48 | €30,858 | €42,455 | +€11,597 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €13,466 | €13,876 | +€410 | +3.0% |
| Trade debts | 44 | €2,237 | €2,371 | +€134 | +6.0% |
| Suppliers | 440/4 | €2,237 | €2,371 | +€134 | +6.0% |
| Taxes, remuneration and social security | 45 | €2,591 | €15,012 | +€12,421 | +479% |
| Taxes | 450/3 | €2,591 | €11,212 | +€8,621 | +333% |
| Remuneration and social security | 454/9 | - | €3,800 | +€3,800 | |
| Other amounts payable | 47/48 | €12,563 | €11,195 | -€1,368 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,409 | €21,118 | +€4,709 | +28.7% |
| Other operating charges | 640/8 | €924 | €1,135 | +€211 | +22.9% |
| Gross operating margin | 9900 | €30,693 | €59,542 | +€28,849 | +94.0% |
| Operating profit (loss) | 9901 | €13,360 | €37,289 | +€23,929 | +179% |
| Financial income | 75/76B | €12 | €20 | +€8 | +63.3% |
| Recurring financial income | 75 | €12 | €20 | +€8 | +63.3% |
| Financial charges | 65/66B | €1,492 | €1,430 | -€62 | -4.1% |
| Recurring financial charges | 65 | €1,492 | €1,430 | -€62 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €11,881 | €35,880 | +€23,999 | +202% |
| Income taxes | 67/77 | €2,836 | €9,410 | +€6,574 | +232% |
| Profit (loss) for the period | 9904 | €9,045 | €26,470 | +€17,425 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €9,045 | €26,470 | +€17,425 | +193% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.