KMJ.HOLDING: 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.
KMJ.HOLDING
Largest movements
- Financial fixed assets -€200,000
down €200,000 (-50.3%), from €397,497 to €197,497
- Deferred charges and accrued income +€149,827
up €149,827 (+16,171%), from €927 to €150,753
- Cash +€39,401
up €39,401 (+106%), from €37,255 to €76,656
mainly Investment in fixed assets (net) (+€161,298) and Other debts (+€36,459)
- Tangible fixed assets +€18,664
up €18,664 (+5.6%), from €330,788 to €349,451
of which Other tangible fixed assets: +€38,702
- Other debts +€36,459
up €36,459 (+253%), from €14,406 to €50,865
- Profit (loss) carried forward -€18,210
down €18,210, from €185 to -€18,025
- Debts after one year -€7,929
down €7,929 (-29.7%), from €26,710 to €18,780
- Other operating charges +€199,304
up €199,304 (+9,071%), from €2,197 to €201,501
- Financial income +€150,123
up €150,123 (+375,306,975%), from €0 to €150,123
- Gross operating margin -€22,485
down €22,485 (-24.6%), from €91,330 to €68,845
- Taxes -€6,496
down €6,496 (-33.3%), from €19,505 to €13,009
- Financial charges -€2,887
down €2,887 (-52.3%), from €5,516 to €2,629
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
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 | €774,665 | €782,847 | +€8,182 | +1.1% |
| Fixed assets | 21/28 | €728,285 | €546,948 | -€181,336 | -24.9% |
| Tangible fixed assets | 22/27 | €330,788 | €349,451 | +€18,664 | +5.6% |
| Land and buildings | 22 | €241,731 | €234,508 | -€7,223 | -3.0% |
| Furniture and vehicles | 24 | €51,897 | €39,081 | -€12,816 | -24.7% |
| Other tangible fixed assets | 26 | €37,160 | €75,862 | +€38,702 | +104% |
| Financial fixed assets | 28 | €397,497 | €197,497 | -€200,000 | -50.3% |
| Current assets | 29/58 | €46,380 | €235,899 | +€189,519 | +409% |
| Amounts receivable after more than one year | 29 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Other amounts receivable | 291 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €199 | €2,490 | +€2,291 | +1,154% |
| Trade receivables | 40 | €0 | €300 | +€300 | |
| Other amounts receivable | 41 | €199 | €2,190 | +€1,991 | +1,003% |
| Cash at bank and in hand | 54/58 | €37,255 | €76,656 | +€39,401 | +106% |
| Deferred charges and accrued income | 490/1 | €927 | €150,753 | +€149,827 | +16,171% |
| Total equity and liabilities | 10/49 | €774,665 | €782,847 | +€8,182 | +1.1% |
| Equity | 10/15 | €708,666 | €690,456 | -€18,210 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €702,281 | €702,281 | = | 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 | €700,421 | €700,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185 | -€18,025 | -€18,210 | |
| Amounts payable | 17/49 | €65,999 | €92,391 | +€26,392 | +40.0% |
| Amounts payable after more than one year | 17 | €26,710 | €18,780 | -€7,929 | -29.7% |
| Financial debts | 170/4 | €26,710 | €18,780 | -€7,929 | -29.7% |
| Amounts payable within one year | 42/48 | €34,783 | €72,073 | +€37,290 | +107% |
| Current portion of amounts payable after more than one year | 42 | €7,684 | €7,929 | +€246 | +3.2% |
| Trade debts | 44 | €1,236 | €498 | -€737 | -59.7% |
| Suppliers | 440/4 | €1,236 | €498 | -€737 | -59.7% |
| Taxes, remuneration and social security | 45 | €11,457 | €12,780 | +€1,323 | +11.5% |
| Taxes | 450/3 | €11,457 | €12,780 | +€1,323 | +11.5% |
| Other amounts payable | 47/48 | €14,406 | €50,865 | +€36,459 | +253% |
| Accrued charges and deferred income | 492/3 | €4,506 | €1,538 | -€2,968 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,323 | €20,038 | +€1,715 | +9.4% |
| Other operating charges | 640/8 | €2,197 | €201,501 | +€199,304 | +9,071% |
| Gross operating margin | 9900 | €91,330 | €68,845 | -€22,485 | -24.6% |
| Operating profit (loss) | 9901 | €70,809 | -€152,695 | -€223,505 | |
| Financial income | 75/76B | €0 | €150,123 | +€150,123 | +375,306,975% |
| Recurring financial income | 75 | €0 | €150,123 | +€150,123 | +375,306,975% |
| Financial charges | 65/66B | €5,516 | €2,629 | -€2,887 | -52.3% |
| Recurring financial charges | 65 | €5,516 | €2,629 | -€2,887 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €65,294 | -€5,201 | -€70,495 | |
| Income taxes | 67/77 | €19,505 | €13,009 | -€6,496 | -33.3% |
| Profit (loss) for the period | 9904 | €45,789 | -€18,210 | -€63,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,789 | -€18,210 | -€63,999 |
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 24 October 2026 via checked.be.