KMMI: 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.
KMMI
Largest movements
- Tangible fixed assets -€14,571
down €14,571 (-22.3%), from €65,396 to €50,825
of which Furniture and vehicles: -€7,298
- Profit (loss) carried forward -€12,666
down €12,666 (-41.6%), from -€30,454 to -€43,120
- Financial income -€1,669
no longer reported in 2025 (was €1,669)
- Gross operating margin +€287
up €287 (+10.5%), from €2,728 to €3,015
- Other operating charges +€160
up €160 (+23.2%), from €689 to €849
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 | €85,726 | €72,613 | -€13,112 | -15.3% |
| Fixed assets | 21/28 | €65,396 | €50,825 | -€14,571 | -22.3% |
| Tangible fixed assets | 22/27 | €65,396 | €50,825 | -€14,571 | -22.3% |
| Plant, machinery and equipment | 23 | €55,133 | €47,860 | -€7,273 | -13.2% |
| Furniture and vehicles | 24 | €10,263 | €2,964 | -€7,298 | -71.1% |
| Current assets | 29/58 | €20,330 | €21,789 | +€1,459 | +7.2% |
| Amounts receivable within one year | 40/41 | €956 | €1,569 | +€613 | +64.1% |
| Trade receivables | 40 | - | €1,569 | +€1,569 | |
| Other amounts receivable | 41 | €956 | - | -€956 | |
| Cash at bank and in hand | 54/58 | €19,131 | €19,562 | +€431 | +2.3% |
| Deferred charges and accrued income | 490/1 | €243 | €657 | +€414 | +170.5% |
| Total equity and liabilities | 10/49 | €85,726 | €72,613 | -€13,112 | -15.3% |
| Equity | 10/15 | €13,100 | €434 | -€12,666 | -96.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,554 | €38,554 | = | 0.0% |
| Distributable reserves | 133 | €38,554 | €38,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,454 | -€43,120 | -€12,666 | -41.6% |
| Amounts payable | 17/49 | €72,626 | €72,179 | -€447 | -0.6% |
| Amounts payable within one year | 42/48 | €72,626 | €72,179 | -€447 | -0.6% |
| Trade debts | 44 | €1,211 | €640 | -€571 | -47.2% |
| Suppliers | 440/4 | €1,211 | €640 | -€571 | -47.2% |
| Taxes, remuneration and social security | 45 | €415 | €540 | +€125 | +30.0% |
| Taxes | 450/3 | €415 | €540 | +€125 | +30.0% |
| Other amounts payable | 47/48 | €71,000 | €71,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,571 | €14,571 | = | 0.0% |
| Other operating charges | 640/8 | €689 | €849 | +€160 | +23.2% |
| Gross operating margin | 9900 | €2,728 | €3,015 | +€287 | +10.5% |
| Operating profit (loss) | 9901 | -€12,532 | -€12,405 | +€127 | +1.0% |
| Financial income | 75/76B | €1,669 | - | -€1,669 | |
| Recurring financial income | 75 | €1,669 | - | -€1,669 | |
| Financial charges | 65/66B | €30 | €60 | +€30 | +100.0% |
| Recurring financial charges | 65 | €30 | €60 | +€30 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,894 | -€12,465 | -€1,572 | -14.4% |
| Income taxes | 67/77 | €204 | €200 | -€3 | -1.6% |
| Profit (loss) for the period | 9904 | -€11,097 | -€12,666 | -€1,569 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,097 | -€12,666 | -€1,569 | -14.1% |
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 12 October 2026 via checked.be.