KIMYA: 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.
KIMYA
Largest movements
- Receivables within one year -€7,480
down €7,480 (-12.0%), from €62,101 to €54,621
of which Trade receivables: -€16,259
- Tangible fixed assets -€3,251
down €3,251 (-24.6%), from €13,195 to €9,944
of which Furniture and vehicles: -€2,909
- Trade debts -€19,174
down €19,174 (-75.9%), from €25,256 to €6,082
- Tax, wage and social debts +€10,607
up €10,607 (+110.5%), from €9,597 to €20,204
of which Taxes: +€9,967
- Reserves -€7,494
down €7,494 (-12.3%), from €61,063 to €53,569
of which Distributable reserves: -€7,494
- Short-term financial debts +€5,062
new in 2025: €5,062
- Gross operating margin -€21,461
down €21,461 (-36.5%), from €58,743 to €37,282
- Financial charges +€11,642
up €11,642 (+40.6%), from €28,660 to €40,302
- Taxes -€8,611
down €8,611 (-96.6%), from €8,913 to €302
- Depreciation +€1,281
up €1,281 (+36.4%), from €3,517 to €4,798
- Financial income -€790
down €790 (-33.4%), from €2,364 to €1,574
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 | €105,797 | €94,127 | -€11,671 | -11.0% |
| Fixed assets | 21/28 | €13,195 | €9,944 | -€3,251 | -24.6% |
| Tangible fixed assets | 22/27 | €13,195 | €9,944 | -€3,251 | -24.6% |
| Plant, machinery and equipment | 23 | €1,179 | €837 | -€341 | -28.9% |
| Furniture and vehicles | 24 | €12,016 | €9,107 | -€2,909 | -24.2% |
| Current assets | 29/58 | €92,602 | €84,182 | -€8,420 | -9.1% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,101 | €54,621 | -€7,480 | -12.0% |
| Trade receivables | 40 | €47,600 | €31,341 | -€16,259 | -34.2% |
| Other amounts receivable | 41 | €14,501 | €23,280 | +€8,779 | +60.5% |
| Cash at bank and in hand | 54/58 | €486 | - | -€486 | |
| Deferred charges and accrued income | 490/1 | €4,015 | €3,562 | -€454 | -11.3% |
| Total equity and liabilities | 10/49 | €105,797 | €94,127 | -€11,671 | -11.0% |
| Equity | 10/15 | €67,563 | €60,069 | -€7,494 | -11.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €61,063 | €53,569 | -€7,494 | -12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,203 | €51,709 | -€7,494 | -12.7% |
| Amounts payable | 17/49 | €38,235 | €34,058 | -€4,177 | -10.9% |
| Amounts payable within one year | 42/48 | €34,852 | €31,348 | -€3,505 | -10.1% |
| Financial debts | 43 | - | €5,062 | +€5,062 | |
| Credit institutions | 430/8 | - | €5,062 | +€5,062 | |
| Trade debts | 44 | €25,256 | €6,082 | -€19,174 | -75.9% |
| Suppliers | 440/4 | €25,256 | €6,082 | -€19,174 | -75.9% |
| Taxes, remuneration and social security | 45 | €9,597 | €20,204 | +€10,607 | +110.5% |
| Taxes | 450/3 | €9,597 | €19,564 | +€9,967 | +103.9% |
| Remuneration and social security | 454/9 | - | €640 | +€640 | |
| Accrued charges and deferred income | 492/3 | €3,382 | €2,710 | -€672 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | €4,798 | +€1,281 | +36.4% |
| Other operating charges | 640/8 | €259 | €949 | +€690 | +266.9% |
| Gross operating margin | 9900 | €58,743 | €37,282 | -€21,461 | -36.5% |
| Operating profit (loss) | 9901 | €54,968 | €31,536 | -€23,431 | -42.6% |
| Financial income | 75/76B | €2,364 | €1,574 | -€790 | -33.4% |
| Recurring financial income | 75 | €2,364 | €1,574 | -€790 | -33.4% |
| Financial charges | 65/66B | €28,660 | €40,302 | +€11,642 | +40.6% |
| Recurring financial charges | 65 | €28,660 | €40,302 | +€11,642 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | €28,672 | -€7,191 | -€35,863 | |
| Income taxes | 67/77 | €8,913 | €302 | -€8,611 | -96.6% |
| Profit (loss) for the period | 9904 | €19,759 | -€7,494 | -€27,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,759 | -€7,494 | -€27,252 |
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 10 October 2026 via checked.be.