KIMY: 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.
KIMY
Largest movements
- Tangible fixed assets -€7,108
down €7,108 (-4.1%), from €172,248 to €165,140
of which Land and buildings: -€5,738
- Cash -€2,846
no longer reported in 2025 (was €2,846)
mainly Debts after one year (-€10,261) and Net result for the year (-€735)
- Debts after one year -€10,261
down €10,261 (-9.0%), from €113,855 to €103,594
of which Financial debts: -€16,374
- Gross operating margin -€7,730
down €7,730 (-43.7%), from €17,706 to €9,975
- Other operating charges -€3,052
down €3,052 (-96.5%), from €3,163 to €110
- Taxes -€1,116
no longer reported in 2025 (was €1,116)
- Financial charges +€520
up €520 (+17.5%), from €2,972 to €3,492
- Depreciation -€368
down €368 (-4.9%), from €7,476 to €7,108
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 | €237,488 | €226,798 | -€10,690 | -4.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €172,248 | €165,140 | -€7,108 | -4.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €172,248 | €165,140 | -€7,108 | -4.1% |
| Land and buildings | 22 | €167,625 | €161,888 | -€5,738 | -3.4% |
| Plant, machinery and equipment | 23 | €4,084 | €3,183 | -€901 | -22.1% |
| Furniture and vehicles | 24 | €540 | €70 | -€470 | -87.1% |
| Current assets | 29/58 | €65,239 | €61,658 | -€3,582 | -5.5% |
| Amounts receivable within one year | 40/41 | €61,511 | €61,658 | +€147 | +0.2% |
| Trade receivables | 40 | €59,224 | €59,164 | -€60 | -0.1% |
| Other amounts receivable | 41 | €2,287 | €2,493 | +€207 | +9.0% |
| Cash at bank and in hand | 54/58 | €2,846 | - | -€2,846 | |
| Deferred charges and accrued income | 490/1 | €883 | - | -€883 | |
| Total equity and liabilities | 10/49 | €237,488 | €226,798 | -€10,690 | -4.5% |
| Equity | 10/15 | €99,998 | €99,262 | -€735 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,938 | €91,202 | -€735 | -0.8% |
| Amounts payable | 17/49 | €137,490 | €127,536 | -€9,955 | -7.2% |
| Amounts payable after more than one year | 17 | €113,855 | €103,594 | -€10,261 | -9.0% |
| Financial debts | 170/4 | €74,081 | €57,707 | -€16,374 | -22.1% |
| Other amounts payable | 178/9 | €39,774 | €45,887 | +€6,113 | +15.4% |
| Amounts payable within one year | 42/48 | €23,248 | €23,555 | +€307 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €15,961 | €16,374 | +€413 | +2.6% |
| Financial debts | 43 | - | €554 | +€554 | |
| Credit institutions | 430/8 | - | €554 | +€554 | |
| Trade debts | 44 | €741 | €741 | = | 0.0% |
| Suppliers | 440/4 | €741 | €741 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,432 | €5,885 | -€547 | -8.5% |
| Taxes | 450/3 | €6,432 | €5,885 | -€547 | -8.5% |
| Other amounts payable | 47/48 | €113 | - | -€113 | |
| Accrued charges and deferred income | 492/3 | €387 | €387 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,476 | €7,108 | -€368 | -4.9% |
| Other operating charges | 640/8 | €3,163 | €110 | -€3,052 | -96.5% |
| Gross operating margin | 9900 | €17,706 | €9,975 | -€7,730 | -43.7% |
| Operating profit (loss) | 9901 | €7,067 | €2,757 | -€4,310 | -61.0% |
| Financial charges | 65/66B | €2,972 | €3,492 | +€520 | +17.5% |
| Recurring financial charges | 65 | €2,972 | €3,492 | +€520 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €4,095 | -€735 | -€4,831 | |
| Income taxes | 67/77 | €1,116 | - | -€1,116 | |
| Profit (loss) for the period | 9904 | €2,979 | -€735 | -€3,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,979 | -€735 | -€3,715 |
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 9 October 2026 via checked.be.