KONIM: 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.
KONIM
Largest movements
- Tangible fixed assets +€3.1m
up €3.1m (+1137.9%), from €273,365 to €3.4m
of which Land and buildings: +€3.1m
- Revaluation surpluses +€3.1m
new in 2025: €3.1m
- Reserves +€103,132
up €103,132 (+82.1%), from €125,625 to €228,757
- Current portion of long-term debt -€59,288
down €59,288 (-74.7%), from €79,351 to €20,063
- Other debts -€42,500
down €42,500 (-94.3%), from €45,050 to €2,550
- Gross operating margin -€1,761
down €1,761 (-1.0%), from €174,100 to €172,340
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 | €336,659 | €3,441,604 | +€3.1m | +922.3% |
| Fixed assets | 21/28 | €273,365 | €3,383,952 | +€3.1m | +1137.9% |
| Tangible fixed assets | 22/27 | €273,365 | €3,383,952 | +€3.1m | +1137.9% |
| Land and buildings | 22 | €271,168 | €3,382,000 | +€3.1m | +1147.2% |
| Plant, machinery and equipment | 23 | €2,196 | €1,952 | -€244 | -11.1% |
| Current assets | 29/58 | €63,294 | €57,652 | -€5,642 | -8.9% |
| Amounts receivable within one year | 40/41 | €1,892 | €15,235 | +€13,343 | +705.4% |
| Trade receivables | 40 | - | €2,145 | +€2,145 | |
| Other amounts receivable | 41 | €1,892 | €13,089 | +€11,198 | +592.0% |
| Cash at bank and in hand | 54/58 | €60,933 | €41,929 | -€19,004 | -31.2% |
| Deferred charges and accrued income | 490/1 | €470 | €488 | +€18 | +3.9% |
| Total equity and liabilities | 10/49 | €336,659 | €3,441,604 | +€3.1m | +922.3% |
| Equity | 10/15 | €173,625 | €3,411,332 | +€3.2m | +1864.8% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €3,134,575 | +€3.1m | |
| Reserves | 13 | €125,625 | €228,757 | +€103,132 | +82.1% |
| Distributable reserves | 133 | €125,625 | €228,757 | +€103,132 | +82.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €163,034 | €30,272 | -€132,762 | -81.4% |
| Amounts payable after more than one year | 17 | €20,063 | €0 | -€20,063 | -100.0% |
| Financial debts | 170/4 | €20,063 | €0 | -€20,063 | -100.0% |
| Amounts payable within one year | 42/48 | €142,970 | €30,272 | -€112,699 | -78.8% |
| Current portion of amounts payable after more than one year | 42 | €79,351 | €20,063 | -€59,288 | -74.7% |
| Trade debts | 44 | €11,069 | €7,658 | -€3,411 | -30.8% |
| Suppliers | 440/4 | €11,069 | €7,658 | -€3,411 | -30.8% |
| Taxes, remuneration and social security | 45 | €7,500 | €0 | -€7,500 | -100.0% |
| Taxes | 450/3 | €7,500 | €0 | -€7,500 | -100.0% |
| Other amounts payable | 47/48 | €45,050 | €2,550 | -€42,500 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,526 | €25,184 | +€1,658 | +7.0% |
| Other operating charges | 640/8 | €7,640 | €7,905 | +€265 | +3.5% |
| Gross operating margin | 9900 | €174,100 | €172,340 | -€1,761 | -1.0% |
| Operating profit (loss) | 9901 | €142,934 | €139,250 | -€3,684 | -2.6% |
| Financial charges | 65/66B | €2,815 | €1,316 | -€1,500 | -53.3% |
| Recurring financial charges | 65 | €2,815 | €1,316 | -€1,500 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €140,118 | €137,934 | -€2,184 | -1.6% |
| Income taxes | 67/77 | €34,608 | €34,802 | +€194 | +0.6% |
| Profit (loss) for the period | 9904 | €105,510 | €103,132 | -€2,378 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,510 | €103,132 | -€2,378 | -2.3% |
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 11 October 2026 via checked.be.