Kip en Meer: what changed
Kip en Meer
Largest movements
- Cash +€3,946
up €3,946 (+50.6%), from €7,806 to €11,751
mainly Depreciation (+€3,581) and Stocks and contracts (+€1,430)
- Tangible fixed assets -€3,581
down €3,581 (-46.4%), from €7,711 to €4,131
of which Furniture and vehicles: -€1,841
- Stocks and contracts -€1,430
down €1,430 (-43.0%), from €3,329 to €1,899
- Receivables within one year -€477
down €477 (-21.3%), from €2,243 to €1,766
of which Other amounts receivable: -€1,668
- Other debts -€3,281
down €3,281 (-12.6%), from €26,096 to €22,816
- Trade debts +€541
up €541 (+44.0%), from €1,230 to €1,771
- Accrued charges and deferred income +€459
new in 2025: €459
- Profit (loss) carried forward +€309
up €309 (+2.7%), from -€11,633 to -€11,324
- Tax, wage and social debts +€264
up €264 (+9.6%), from €2,736 to €3,000
of which Remuneration and social security: +€3,000
- Gross operating margin -€1,862
down €1,862 (-24.6%), from €7,559 to €5,697
- Financial charges -€344
down €344 (-26.9%), from €1,280 to €936
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,430 | €19,722 | -€1,708 | -8.0% |
| Fixed assets | 21/28 | €7,871 | €4,291 | -€3,581 | -45.5% |
| Tangible fixed assets | 22/27 | €7,711 | €4,131 | -€3,581 | -46.4% |
| Plant, machinery and equipment | 23 | €4,135 | €2,395 | -€1,740 | -42.1% |
| Furniture and vehicles | 24 | €3,577 | €1,736 | -€1,841 | -51.5% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €13,559 | €15,431 | +€1,872 | +13.8% |
| Stocks and contracts in progress | 3 | €3,329 | €1,899 | -€1,430 | -43.0% |
| Stocks | 30/36 | €3,329 | €1,899 | -€1,430 | -43.0% |
| Amounts receivable within one year | 40/41 | €2,243 | €1,766 | -€477 | -21.3% |
| Trade receivables | 40 | - | €1,191 | +€1,191 | |
| Other amounts receivable | 41 | €2,243 | €575 | -€1,668 | -74.4% |
| Cash at bank and in hand | 54/58 | €7,806 | €11,751 | +€3,946 | +50.6% |
| Deferred charges and accrued income | 490/1 | €181 | €15 | -€167 | -92.0% |
| Total equity and liabilities | 10/49 | €21,430 | €19,722 | -€1,708 | -8.0% |
| Equity | 10/15 | -€8,633 | -€8,324 | +€309 | +3.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,633 | -€11,324 | +€309 | +2.7% |
| Amounts payable | 17/49 | €30,063 | €28,046 | -€2,017 | -6.7% |
| Amounts payable within one year | 42/48 | €30,063 | €27,587 | -€2,476 | -8.2% |
| Trade debts | 44 | €1,230 | €1,771 | +€541 | +44.0% |
| Suppliers | 440/4 | €1,230 | €1,771 | +€541 | +44.0% |
| Taxes, remuneration and social security | 45 | €2,736 | €3,000 | +€264 | +9.6% |
| Taxes | 450/3 | €2,736 | - | -€2,736 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €26,096 | €22,816 | -€3,281 | -12.6% |
| Accrued charges and deferred income | 492/3 | - | €459 | +€459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,581 | €3,581 | -€0 | 0.0% |
| Other operating charges | 640/8 | €850 | €872 | +€22 | +2.6% |
| Gross operating margin | 9900 | €7,559 | €5,697 | -€1,862 | -24.6% |
| Operating profit (loss) | 9901 | €3,128 | €1,244 | -€1,884 | -60.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €1,280 | €936 | -€344 | -26.9% |
| Recurring financial charges | 65 | €1,280 | €936 | -€344 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €1,849 | €309 | -€1,540 | -83.3% |
| Profit (loss) for the period | 9904 | €1,849 | €309 | -€1,540 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,849 | €309 | -€1,540 | -83.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.