KIMYI: 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.
KIMYI
Largest movements
- Receivables within one year +€1,305
up €1,305 (+16.0%), from €8,142 to €9,446
of which Other amounts receivable: +€1,460
- Intangible fixed assets +€1,097
new in 2024: €1,097
- Cash -€932
no longer reported in 2024 (was €932)
mainly Other debts (-€4,355) and Investment in fixed assets (net) (-€1,344)
- Contributions +€7,650
up €7,650 (+123%), from €6,200 to €13,850
- Other debts -€4,355
no longer reported in 2024 (was €4,355)
- Tax, wage and social debts -€973
no longer reported in 2024 (was €973)
of which Taxes: -€667
- Trade debts -€603
down €603 (-9.4%), from €6,432 to €5,829
- Profit (loss) carried forward -€249
down €249 (-1.3%), from -€19,721 to -€19,970
- Gross operating margin +€17,699
up €17,699, from -€17,519 to €180
- Staff costs -€5,828
no longer reported in 2024 (was €5,828)
- Other operating charges -€794
no longer reported in 2024 (was €794)
- Depreciation +€248
new in 2024: €248
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,073 | €10,543 | +€1,470 | +16.2% |
| Fixed assets | 21/28 | - | €1,097 | +€1,097 | |
| Intangible fixed assets | 21 | - | €1,097 | +€1,097 | |
| Current assets | 29/58 | €9,073 | €9,446 | +€373 | +4.1% |
| Amounts receivable within one year | 40/41 | €8,142 | €9,446 | +€1,305 | +16.0% |
| Trade receivables | 40 | €8,142 | €7,986 | -€156 | -1.9% |
| Other amounts receivable | 41 | - | €1,460 | +€1,460 | |
| Cash at bank and in hand | 54/58 | €932 | - | -€932 | |
| Total equity and liabilities | 10/49 | €9,073 | €10,543 | +€1,470 | +16.2% |
| Equity | 10/15 | -€2,687 | €4,714 | +€7,401 | |
| Contributions | 10/11 | €6,200 | €13,850 | +€7,650 | +123% |
| Reserves | 13 | €10,834 | €10,834 | = | 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% |
| Distributable reserves | 133 | €8,974 | €8,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,721 | -€19,970 | -€249 | -1.3% |
| Amounts payable | 17/49 | €11,760 | €5,829 | -€5,931 | -50.4% |
| Amounts payable within one year | 42/48 | €11,760 | €5,829 | -€5,931 | -50.4% |
| Trade debts | 44 | €6,432 | €5,829 | -€603 | -9.4% |
| Suppliers | 440/4 | €6,432 | €5,829 | -€603 | -9.4% |
| Taxes, remuneration and social security | 45 | €973 | - | -€973 | |
| Taxes | 450/3 | €667 | - | -€667 | |
| Remuneration and social security | 454/9 | €307 | - | -€307 | |
| Other amounts payable | 47/48 | €4,355 | - | -€4,355 | |
| Remuneration, social security and pensions | 62 | €5,828 | - | -€5,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €248 | +€248 | |
| Other operating charges | 640/8 | €794 | - | -€794 | |
| Gross operating margin | 9900 | -€17,519 | €180 | +€17,699 | |
| Operating profit (loss) | 9901 | -€24,142 | -€68 | +€24,074 | +99.7% |
| Financial charges | 65/66B | €242 | €181 | -€61 | -25.1% |
| Recurring financial charges | 65 | €242 | €181 | -€61 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,384 | -€249 | +€24,135 | +99.0% |
| Profit (loss) for the period | 9904 | -€24,384 | -€249 | +€24,135 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,384 | -€249 | +€24,135 | +99.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.