KYMI: 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.
KYMI
Largest movements
- Receivables after one year +€55,000
new in 2025: €55,000
- Receivables within one year +€22,559
up €22,559 (+14.9%), from €151,653 to €174,212
of which Trade receivables: +€45,657
- Deferred charges and accrued income -€4,500
down €4,500 (-44.4%), from €10,134 to €5,634
- Other debts +€34,453
up €34,453 (+3534.7%), from €975 to €35,428
- Reserves +€30,410
up €30,410 (+26.2%), from €115,849 to €146,259
of which Distributable reserves: +€30,410
- Tax, wage and social debts +€17,944
up €17,944 (+318.2%), from €5,640 to €23,583
- Short-term financial debts -€6,999
down €6,999 (-31.6%), from €22,156 to €15,157
- Debts after one year -€3,359
no longer reported in 2025 (was €3,359)
- Purchases and services -€46,309
down €46,309 (-37.7%), from €122,739 to €76,430
- Gross operating margin +€35,933
up €35,933 (+138.4%), from €25,954 to €61,888
- Turnover +€17,624
up €17,624 (+14.6%), from €120,693 to €138,317
- Taxes +€8,350
up €8,350 (+506.1%), from €1,650 to €10,000
- Financial charges +€7,617
up €7,617 (+239.3%), from €3,183 to €10,800
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 | €166,578 | €239,027 | +€72,449 | +43.5% |
| Fixed assets | 21/28 | €2,140 | €1,510 | -€630 | -29.5% |
| Tangible fixed assets | 22/27 | €2,089 | €1,458 | -€630 | -30.2% |
| Plant, machinery and equipment | 23 | €1,594 | €1,062 | -€531 | -33.3% |
| Furniture and vehicles | 24 | €495 | €396 | -€99 | -20.0% |
| Financial fixed assets | 28 | €51 | €51 | = | 0.0% |
| Current assets | 29/58 | €164,438 | €237,518 | +€73,079 | +44.4% |
| Amounts receivable after more than one year | 29 | - | €55,000 | +€55,000 | |
| Other amounts receivable | 291 | - | €55,000 | +€55,000 | |
| Amounts receivable within one year | 40/41 | €151,653 | €174,212 | +€22,559 | +14.9% |
| Trade receivables | 40 | €17,020 | €62,676 | +€45,657 | +268.3% |
| Other amounts receivable | 41 | €134,634 | €111,536 | -€23,098 | -17.2% |
| Current investments | 50/53 | €396 | €396 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,255 | €2,276 | +€20 | +0.9% |
| Deferred charges and accrued income | 490/1 | €10,134 | €5,634 | -€4,500 | -44.4% |
| Total equity and liabilities | 10/49 | €166,578 | €239,027 | +€72,449 | +43.5% |
| Equity | 10/15 | €134,449 | €164,859 | +€30,410 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,849 | €146,259 | +€30,410 | +26.2% |
| 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 | €113,989 | €144,399 | +€30,410 | +26.7% |
| Amounts payable | 17/49 | €32,129 | €74,168 | +€42,039 | +130.8% |
| Amounts payable after more than one year | 17 | €3,359 | - | -€3,359 | |
| Financial debts | 170/4 | €3,359 | - | -€3,359 | |
| Amounts payable within one year | 42/48 | €28,770 | €74,168 | +€45,398 | +157.8% |
| Financial debts | 43 | €22,156 | €15,157 | -€6,999 | -31.6% |
| Credit institutions | 430/8 | €22,156 | €15,157 | -€6,999 | -31.6% |
| Taxes, remuneration and social security | 45 | €5,640 | €23,583 | +€17,944 | +318.2% |
| Taxes | 450/3 | €5,640 | €23,583 | +€17,944 | +318.2% |
| Other amounts payable | 47/48 | €975 | €35,428 | +€34,453 | +3534.7% |
| Turnover | 70 | €120,693 | €138,317 | +€17,624 | +14.6% |
| Non-recurring operating income | 76A | €28,000 | - | -€28,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €122,739 | €76,430 | -€46,309 | -37.7% |
| Remuneration, social security and pensions | 62 | €5,610 | €5,782 | +€172 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €630 | +€99 | +18.6% |
| Other operating charges | 640/8 | €9,976 | €4,265 | -€5,710 | -57.2% |
| Gross operating margin | 9900 | €25,954 | €61,888 | +€35,933 | +138.4% |
| Operating profit (loss) | 9901 | €9,838 | €51,210 | +€41,373 | +420.6% |
| Financial charges | 65/66B | €3,183 | €10,800 | +€7,617 | +239.3% |
| Recurring financial charges | 65 | €3,183 | €10,800 | +€7,617 | +239.3% |
| Profit (loss) for the period before taxes | 9903 | €6,654 | €40,410 | +€33,756 | +507.3% |
| Income taxes | 67/77 | €1,650 | €10,000 | +€8,350 | +506.1% |
| Profit (loss) for the period | 9904 | €5,004 | €30,410 | +€25,406 | +507.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,004 | €30,410 | +€25,406 | +507.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.