KYMARK: 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.
KYMARK
Largest movements
- Tangible fixed assets -€67,277
down €67,277 (-12.0%), from €561,955 to €494,678
of which Land and buildings: -€63,481
- Cash +€58,590
up €58,590 (+537%), from €10,917 to €69,507
mainly Depreciation (+€67,277) and Net result for the year (+€23,757)
- Deferred charges and accrued income -€20,796
down €20,796 (-92.8%), from €22,398 to €1,602
- Debts after one year -€64,492
down €64,492 (-14.6%), from €440,737 to €376,245
- Profit (loss) carried forward +€23,757
up €23,757 (+149%), from €15,923 to €39,680
- Tax, wage and social debts +€15,000
up €15,000 (+179%), from €8,400 to €23,400
- Other debts -€14,505
down €14,505 (-38.4%), from €37,752 to €23,247
- Accrued charges and deferred income +€6,918
new in 2025: €6,918
- Turnover +€25,807
up €25,807 (+8.8%), from €293,323 to €319,130
- Purchases and services +€24,963
up €24,963 (+14.0%), from €178,001 to €202,964
- Taxes +€6,252
up €6,252 (+167%), from €3,748 to €10,000
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 | €596,460 | €566,977 | -€29,483 | -4.9% |
| Fixed assets | 21/28 | €561,955 | €494,678 | -€67,277 | -12.0% |
| Tangible fixed assets | 22/27 | €561,955 | €494,678 | -€67,277 | -12.0% |
| Land and buildings | 22 | €550,497 | €487,016 | -€63,481 | -11.5% |
| Furniture and vehicles | 24 | €11,458 | €7,662 | -€3,796 | -33.1% |
| Current assets | 29/58 | €34,505 | €72,299 | +€37,794 | +110% |
| Amounts receivable within one year | 40/41 | €1,190 | €1,190 | = | 0.0% |
| Other amounts receivable | 41 | €1,190 | €1,190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,917 | €69,507 | +€58,590 | +537% |
| Deferred charges and accrued income | 490/1 | €22,398 | €1,602 | -€20,796 | -92.8% |
| Total equity and liabilities | 10/49 | €596,460 | €566,977 | -€29,483 | -4.9% |
| Equity | 10/15 | €30,183 | €53,940 | +€23,757 | +78.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,923 | €39,680 | +€23,757 | +149% |
| Amounts payable | 17/49 | €566,277 | €513,037 | -€53,240 | -9.4% |
| Amounts payable after more than one year | 17 | €440,737 | €376,245 | -€64,492 | -14.6% |
| Financial debts | 170/4 | €440,737 | €376,245 | -€64,492 | -14.6% |
| Amounts payable within one year | 42/48 | €125,540 | €129,874 | +€4,333 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €75,656 | €73,311 | -€2,345 | -3.1% |
| Trade debts | 44 | €3,733 | €9,916 | +€6,184 | +166% |
| Suppliers | 440/4 | €3,733 | €9,916 | +€6,184 | +166% |
| Taxes, remuneration and social security | 45 | €8,400 | €23,400 | +€15,000 | +179% |
| Taxes | 450/3 | €8,400 | €23,400 | +€15,000 | +179% |
| Other amounts payable | 47/48 | €37,752 | €23,247 | -€14,505 | -38.4% |
| Accrued charges and deferred income | 492/3 | - | €6,918 | +€6,918 | |
| Turnover | 70 | €293,323 | €319,130 | +€25,807 | +8.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €178,001 | €202,964 | +€24,963 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,969 | €67,277 | +€1,308 | +2.0% |
| Other operating charges | 640/8 | €2,083 | €3,653 | +€1,570 | +75.4% |
| Gross operating margin | 9900 | €115,322 | €116,166 | +€844 | +0.7% |
| Operating profit (loss) | 9901 | €47,269 | €45,235 | -€2,034 | -4.3% |
| Financial income | 75/76B | €1 | €1 | +€0 | +10.8% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +10.8% |
| Financial charges | 65/66B | €12,565 | €11,480 | -€1,086 | -8.6% |
| Recurring financial charges | 65 | €12,565 | €11,480 | -€1,086 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €34,705 | €33,757 | -€948 | -2.7% |
| Income taxes | 67/77 | €3,748 | €10,000 | +€6,252 | +167% |
| Profit (loss) for the period | 9904 | €30,956 | €23,757 | -€7,200 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,956 | €23,757 | -€7,200 | -23.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.