KYMA: what changed
Two fiscal 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.
KYMA
Largest movements
- Receivables within one year +€126,366
up €126,366 (+224.2%), from €56,356 to €182,722
of which Trade receivables: +€69,057
- Cash +€15,719
up €15,719 (+86.2%), from €18,225 to €33,944
mainly Other debts (+€111,292) and Net result for the year (+€106,704)
- Other debts +€111,292
up €111,292 (+5763.5%), from €1,931 to €113,223
- Current portion of long-term debt +€38,612
new in 2025: €38,612
- Debts after one year +€34,654
new in 2025: €34,654
- Reserves -€30,823
down €30,823 (-54.0%), from €57,072 to €26,249
- Tax, wage and social debts -€6,739
down €6,739 (-60.8%), from €11,087 to €4,348
- Gross operating margin +€101,173
up €101,173 (+404.6%), from €25,007 to €126,180
- Taxes +€9,940
up €9,940 (+185.0%), from €5,372 to €15,312
- Other operating charges -€9,176
down €9,176 (-82.7%), from €11,094 to €1,918
- Financial charges +€1,999
up €1,999 (+65539.7%), from €3 to €2,002
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 | €79,240 | €221,466 | +€142,226 | +179.5% |
| Fixed assets | 21/28 | €550 | €2,507 | +€1,957 | +355.9% |
| Tangible fixed assets | 22/27 | - | €1,957 | +€1,957 | |
| Land and buildings | 22 | - | €906 | +€906 | |
| Plant, machinery and equipment | 23 | - | €461 | +€461 | |
| Furniture and vehicles | 24 | - | €590 | +€590 | |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €78,690 | €218,959 | +€140,269 | +178.3% |
| Stocks and contracts in progress | 3 | €2,293 | €2,293 | = | 0.0% |
| Stocks | 30/36 | €2,293 | €2,293 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,356 | €182,722 | +€126,366 | +224.2% |
| Trade receivables | 40 | €18,504 | €87,561 | +€69,057 | +373.2% |
| Other amounts receivable | 41 | €37,852 | €95,161 | +€57,309 | +151.4% |
| Cash at bank and in hand | 54/58 | €18,225 | €33,944 | +€15,719 | +86.2% |
| Deferred charges and accrued income | 490/1 | €1,816 | - | -€1,816 | |
| Total equity and liabilities | 10/49 | €79,240 | €221,466 | +€142,226 | +179.5% |
| Equity | 10/15 | €59,072 | €28,249 | -€30,823 | -52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €57,072 | €26,249 | -€30,823 | -54.0% |
| Distributable reserves | 133 | €57,072 | €26,249 | -€30,823 | -54.0% |
| Amounts payable | 17/49 | €20,168 | €193,217 | +€173,049 | +858.0% |
| Amounts payable after more than one year | 17 | - | €34,654 | +€34,654 | |
| Financial debts | 170/4 | - | €34,654 | +€34,654 | |
| Amounts payable within one year | 42/48 | €20,168 | €156,898 | +€136,730 | +677.9% |
| Current portion of amounts payable after more than one year | 42 | - | €38,612 | +€38,612 | |
| Trade debts | 44 | €7,151 | €715 | -€6,436 | -90.0% |
| Suppliers | 440/4 | €7,151 | €715 | -€6,436 | -90.0% |
| Taxes, remuneration and social security | 45 | €11,087 | €4,348 | -€6,739 | -60.8% |
| Taxes | 450/3 | €11,087 | €4,348 | -€6,739 | -60.8% |
| Other amounts payable | 47/48 | €1,931 | €113,223 | +€111,292 | +5763.5% |
| Accrued charges and deferred income | 492/3 | - | €1,665 | +€1,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €245 | +€245 | |
| Other operating charges | 640/8 | €11,094 | €1,918 | -€9,176 | -82.7% |
| Gross operating margin | 9900 | €25,007 | €126,180 | +€101,173 | +404.6% |
| Operating profit (loss) | 9901 | €13,913 | €124,018 | +€110,105 | +791.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €3 | €2,002 | +€1,999 | +65539.7% |
| Recurring financial charges | 65 | €3 | €2,002 | +€1,999 | +65539.7% |
| Profit (loss) for the period before taxes | 9903 | €13,914 | €122,016 | +€108,102 | +776.9% |
| Income taxes | 67/77 | €5,372 | €15,312 | +€9,940 | +185.0% |
| Profit (loss) for the period | 9904 | €8,542 | €106,704 | +€98,162 | +1149.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,542 | €106,704 | +€98,162 | +1149.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.