KIMPEN: 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.
KIMPEN
Largest movements
- Cash -€4,734
down €4,734 (-29.5%), from €16,038 to €11,304
mainly Net result for the year (-€3,124) and Receivables within one year (-€1,347)
- Receivables within one year +€1,347
up €1,347 (+64.8%), from €2,081 to €3,428
- Reserves -€3,124
down €3,124 (-6.2%), from €50,685 to €47,560
- Gross operating margin -€674
down €674 (-24.5%), from €2,753 to €2,080
- Other operating charges +€163
up €163 (+3.1%), from €5,230 to €5,393
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 | €70,176 | €66,790 | -€3,386 | -4.8% |
| Fixed assets | 21/28 | €52,058 | €52,058 | = | 0.0% |
| Tangible fixed assets | 22/27 | €52,058 | €52,058 | = | 0.0% |
| Land and buildings | 22 | €52,058 | €52,058 | = | 0.0% |
| Current assets | 29/58 | €18,118 | €14,732 | -€3,386 | -18.7% |
| Amounts receivable within one year | 40/41 | €2,081 | €3,428 | +€1,347 | +64.8% |
| Other amounts receivable | 41 | €2,081 | €3,428 | +€1,347 | +64.8% |
| Cash at bank and in hand | 54/58 | €16,038 | €11,304 | -€4,734 | -29.5% |
| Total equity and liabilities | 10/49 | €70,176 | €66,790 | -€3,386 | -4.8% |
| Equity | 10/15 | €69,285 | €66,160 | -€3,124 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,685 | €47,560 | -€3,124 | -6.2% |
| Distributable reserves | 133 | €50,685 | €47,560 | -€3,124 | -6.2% |
| Amounts payable | 17/49 | €891 | €629 | -€262 | -29.4% |
| Amounts payable within one year | 42/48 | €891 | €629 | -€262 | -29.4% |
| Trade debts | 44 | €891 | €629 | -€262 | -29.4% |
| Suppliers | 440/4 | €891 | €629 | -€262 | -29.4% |
| Other operating charges | 640/8 | €5,230 | €5,393 | +€163 | +3.1% |
| Gross operating margin | 9900 | €2,753 | €2,080 | -€674 | -24.5% |
| Operating profit (loss) | 9901 | -€2,477 | -€3,313 | -€836 | -33.8% |
| Financial income | 75/76B | €170 | €189 | +€19 | +10.9% |
| Recurring financial income | 75 | €170 | €189 | +€19 | +10.9% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€2,306 | -€3,124 | -€818 | -35.5% |
| Profit (loss) for the period | 9904 | -€2,306 | -€3,124 | -€818 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,306 | -€3,124 | -€818 | -35.5% |
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 4 October 2026 via checked.be.