KIMPTON: 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.
KIMPTON
Largest movements
- Current investments +€10.4m
new in 2025: €10.4m
- Financial fixed assets -€437,000
no longer reported in 2025 (was €437,000)
- Cash +€273,029
up €273,029 (+1,080%), from €25,276 to €298,305
mainly Net result for the year (+€9.4m) and Tax, wage and social debts (+€962,013)
- Reserves +€9.4m
up €9.4m (+4,306%), from €217,929 to €9.6m
- Tax, wage and social debts +€962,013
up €962,013 (+2,038,596%), from €47 to €962,061
- Trade debts -€117,534
down €117,534 (-82.0%), from €143,253 to €25,719
- Financial income +€10.6m
up €10.6m (+8,208%), from €129,001 to €10.7m
of which Financial income: +€5.5m
- Taxes +€991,356
new in 2025: €991,356
- Gross operating margin -€293,775
down €293,775 (-13,564%), from -€2,166 to -€295,941
- Financial charges +€16,286
up €16,286 (+48,980%), from €33 to €16,319
- Other operating charges +€10,744
up €10,744 (+2,774%), from €387 to €11,131
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 | €606,224 | €10,825,743 | +€10.2m | +1,686% |
| Fixed assets | 21/28 | €437,000 | €1,612 | -€435,388 | -99.6% |
| Tangible fixed assets | 22/27 | - | €1,612 | +€1,612 | |
| Furniture and vehicles | 24 | - | €1,612 | +€1,612 | |
| Financial fixed assets | 28 | €437,000 | - | -€437,000 | |
| Current assets | 29/58 | €169,224 | €10,824,132 | +€10.7m | +6,296% |
| Amounts receivable within one year | 40/41 | €7,354 | €9,625 | +€2,271 | +30.9% |
| Trade receivables | 40 | - | €4,757 | +€4,757 | |
| Other amounts receivable | 41 | €7,354 | €4,868 | -€2,486 | -33.8% |
| Current investments | 50/53 | - | €10,382,619 | +€10.4m | |
| Cash at bank and in hand | 54/58 | €25,276 | €298,305 | +€273,029 | +1,080% |
| Deferred charges and accrued income | 490/1 | €136,594 | €133,583 | -€3,011 | -2.2% |
| Total equity and liabilities | 10/49 | €606,224 | €10,825,743 | +€10.2m | +1,686% |
| Equity | 10/15 | €452,912 | €9,837,282 | +€9.4m | +2,072% |
| Contributions | 10/11 | €119,959 | €119,959 | = | 0.0% |
| Reserves | 13 | €217,929 | €9,602,299 | +€9.4m | +4,306% |
| Distributable reserves | 133 | €217,929 | €9,602,299 | +€9.4m | +4,306% |
| Profit (loss) carried forward | 14 | €115,024 | €115,024 | = | 0.0% |
| Amounts payable | 17/49 | €153,312 | €988,461 | +€835,149 | +545% |
| Amounts payable within one year | 42/48 | €143,517 | €987,779 | +€844,263 | +588% |
| Trade debts | 44 | €143,253 | €25,719 | -€117,534 | -82.0% |
| Suppliers | 440/4 | €143,253 | €25,719 | -€117,534 | -82.0% |
| Taxes, remuneration and social security | 45 | €47 | €962,061 | +€962,013 | +2,038,596% |
| Taxes | 450/3 | €47 | €962,061 | +€962,013 | +2,038,596% |
| Other amounts payable | 47/48 | €217 | - | -€217 | |
| Accrued charges and deferred income | 492/3 | €9,795 | €682 | -€9,114 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €24 | +€24 | |
| Other operating charges | 640/8 | €387 | €11,131 | +€10,744 | +2,774% |
| Non-recurring operating charges | 66A | - | €17,600 | +€17,600 | |
| Gross operating margin | 9900 | -€2,166 | -€295,941 | -€293,775 | -13,564% |
| Operating profit (loss) | 9901 | -€2,553 | -€324,695 | -€322,142 | -12,617% |
| Financial income | 75/76B | €129,001 | €10,716,740 | +€10.6m | +8,208% |
| Recurring financial income | 75 | €129,001 | €5,607,507 | +€5.5m | +4,247% |
| Non-recurring financial income | 76B | - | €5,109,233 | +€5.1m | |
| Financial charges | 65/66B | €33 | €16,319 | +€16,286 | +48,980% |
| Recurring financial charges | 65 | €33 | €16,319 | +€16,286 | +48,980% |
| Profit (loss) for the period before taxes | 9903 | €126,414 | €10,375,726 | +€10.2m | +8,108% |
| Income taxes | 67/77 | - | €991,356 | +€991,356 | |
| Profit (loss) for the period | 9904 | €126,414 | €9,384,370 | +€9.3m | +7,324% |
| Profit (loss) for the period to be appropriated | 9905 | €126,414 | €9,384,370 | +€9.3m | +7,324% |
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 31 October 2026 via checked.be.