KINGMA BEHEER: 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.
KINGMA BEHEER
Largest movements
- Receivables within one year +€697
up €697 (+4.0%), from €17,423 to €18,120
- Other debts +€2,368
up €2,368 (+6.8%), from €35,043 to €37,411
- Profit (loss) carried forward -€1,489
down €1,489 (-0.3%), from -€585,521 to -€587,010
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Gross operating margin +€71
up €71 (+3.3%), from -€2,137 to -€2,066
- Financial income +€28
up €28 (+4.2%), from €669 to €697
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,222 | €55,919 | +€697 | +1.3% |
| Fixed assets | 21/28 | €37,799 | €37,799 | = | 0.0% |
| Financial fixed assets | 28 | €37,799 | €37,799 | = | 0.0% |
| Current assets | 29/58 | €17,423 | €18,120 | +€697 | +4.0% |
| Amounts receivable within one year | 40/41 | €17,423 | €18,120 | +€697 | +4.0% |
| Other amounts receivable | 41 | €17,423 | €18,120 | +€697 | +4.0% |
| Total equity and liabilities | 10/49 | €55,222 | €55,919 | +€697 | +1.3% |
| Equity | 10/15 | €18,303 | €16,814 | -€1,489 | -8.1% |
| Contributions | 10/11 | €593,600 | €593,600 | = | 0.0% |
| Reserves | 13 | €10,224 | €10,224 | = | 0.0% |
| Distributable reserves | 133 | €10,224 | €10,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€585,521 | -€587,010 | -€1,489 | -0.3% |
| Amounts payable | 17/49 | €36,919 | €39,105 | +€2,186 | +5.9% |
| Amounts payable within one year | 42/48 | €36,919 | €39,105 | +€2,186 | +5.9% |
| Trade debts | 44 | €1,876 | €1,694 | -€182 | -9.7% |
| Suppliers | 440/4 | €1,876 | €1,694 | -€182 | -9.7% |
| Other amounts payable | 47/48 | €35,043 | €37,411 | +€2,368 | +6.8% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | -€2,137 | -€2,066 | +€71 | +3.3% |
| Operating profit (loss) | 9901 | -€2,642 | -€2,186 | +€456 | +17.3% |
| Financial income | 75/76B | €669 | €697 | +€28 | +4.2% |
| Recurring financial income | 75 | €669 | €697 | +€28 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,973 | -€1,489 | +€484 | +24.5% |
| Profit (loss) for the period | 9904 | -€1,973 | -€1,489 | +€484 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,973 | -€1,489 | +€484 | +24.5% |
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 15 October 2026 via checked.be.