KIMROY: 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.
KIMROY
Largest movements
- Receivables within one year +€378,330
up €378,330 (+128%), from €295,759 to €674,089
of which Other amounts receivable: +€372,036
- Tangible fixed assets -€146,250
down €146,250 (-8.2%), from €1.8m to €1.6m
- Receivables after one year -€114,137
down €114,137 (-7.2%), from €1.6m to €1.5m
- Cash -€78,558
down €78,558 (-12.4%), from €632,546 to €553,988
mainly Receivables within one year (-€378,330) and Other debts (-€151,860)
- Other debts -€151,860
down €151,860 (-55.1%), from €275,532 to €123,672
- Tax, wage and social debts +€144,154
up €144,154 (+125%), from €115,699 to €259,853
of which Taxes: +€144,154
- Reserves +€130,162
up €130,162 (+17.3%), from €751,560 to €881,722
of which Distributable reserves: +€130,162
- Debts after one year -€47,543
down €47,543 (-2.1%), from €2.2m to €2.2m
of which Other amounts payable: -€75,000
- Depreciation -€19,337
down €19,337 (-11.7%), from €165,587 to €146,250
- Gross operating margin -€13,577
down €13,577 (-4.4%), from €310,477 to €296,900
- Taxes -€9,615
down €9,615 (-15.4%), from €62,368 to €52,753
- Financial income +€8,400
up €8,400 (+8.0%), from €104,450 to €112,849
- Other operating charges -€7,591
down €7,591 (-47.2%), from €16,084 to €8,493
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 | €4,292,872 | €4,331,800 | +€38,928 | +0.9% |
| Fixed assets | 21/28 | €1,773,368 | €1,627,118 | -€146,250 | -8.2% |
| Tangible fixed assets | 22/27 | €1,773,368 | €1,627,118 | -€146,250 | -8.2% |
| Plant, machinery and equipment | 23 | €1,773,368 | €1,627,118 | -€146,250 | -8.2% |
| Current assets | 29/58 | €2,519,504 | €2,704,681 | +€185,178 | +7.3% |
| Amounts receivable after more than one year | 29 | €1,586,385 | €1,472,248 | -€114,137 | -7.2% |
| Other amounts receivable | 291 | €1,586,385 | €1,472,248 | -€114,137 | -7.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €295,759 | €674,089 | +€378,330 | +128% |
| Trade receivables | 40 | €177,934 | €184,228 | +€6,294 | +3.5% |
| Other amounts receivable | 41 | €117,824 | €489,861 | +€372,036 | +316% |
| Cash at bank and in hand | 54/58 | €632,546 | €553,988 | -€78,558 | -12.4% |
| Deferred charges and accrued income | 490/1 | €4,815 | €4,357 | -€458 | -9.5% |
| Total equity and liabilities | 10/49 | €4,292,872 | €4,331,800 | +€38,928 | +0.9% |
| Equity | 10/15 | €770,160 | €900,322 | +€130,162 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €751,560 | €881,722 | +€130,162 | +17.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €751,560 | €881,722 | +€130,162 | +17.3% |
| Provisions and deferred taxes | 16 | €692,514 | €669,283 | -€23,231 | -3.4% |
| Provisions for liabilities and charges | 160/5 | €692,514 | €669,283 | -€23,231 | -3.4% |
| Other liabilities and charges | 164/5 | €692,514 | €669,283 | -€23,231 | -3.4% |
| Amounts payable | 17/49 | €2,830,198 | €2,762,195 | -€68,003 | -2.4% |
| Amounts payable after more than one year | 17 | €2,219,153 | €2,171,610 | -€47,543 | -2.1% |
| Financial debts | 170/4 | €1,899,153 | €1,926,610 | +€27,457 | +1.4% |
| Other amounts payable | 178/9 | €320,000 | €245,000 | -€75,000 | -23.4% |
| Amounts payable within one year | 42/48 | €611,045 | €589,335 | -€21,709 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €179,741 | €183,872 | +€4,131 | +2.3% |
| Trade debts | 44 | €37,200 | €19,066 | -€18,134 | -48.7% |
| Suppliers | 440/4 | €37,200 | €19,066 | -€18,134 | -48.7% |
| Advances received on contracts in progress | 46 | €2,873 | €2,873 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €115,699 | €259,853 | +€144,154 | +125% |
| Taxes | 450/3 | €115,699 | €259,853 | +€144,154 | +125% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €275,532 | €123,672 | -€151,860 | -55.1% |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,587 | €146,250 | -€19,337 | -11.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,893 | -€23,231 | -€2,338 | -11.2% |
| Other operating charges | 640/8 | €16,084 | €8,493 | -€7,591 | -47.2% |
| Non-recurring operating charges | 66A | €7,810 | - | -€7,810 | |
| Gross operating margin | 9900 | €310,477 | €296,900 | -€13,577 | -4.4% |
| Operating profit (loss) | 9901 | €141,890 | €165,388 | +€23,498 | +16.6% |
| Financial income | 75/76B | €104,450 | €112,849 | +€8,400 | +8.0% |
| Recurring financial income | 75 | €104,450 | €112,849 | +€8,400 | +8.0% |
| Financial charges | 65/66B | €99,167 | €95,323 | -€3,844 | -3.9% |
| Recurring financial charges | 65 | €99,167 | €95,323 | -€3,844 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €147,172 | €182,915 | +€35,743 | +24.3% |
| Income taxes | 67/77 | €62,368 | €52,753 | -€9,615 | -15.4% |
| Profit (loss) for the period | 9904 | €84,805 | €130,162 | +€45,357 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,805 | €130,162 | +€45,357 | +53.5% |
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 18 October 2026 via checked.be.