KYMPCO: 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.
KYMPCO
Largest movements
- Tangible fixed assets +€277,355
up €277,355 (+3389.6%), from €8,183 to €285,538
of which Land and buildings: +€278,098
- Current investments -€40,036
down €40,036 (-27.2%), from €147,216 to €107,180
- Cash -€12,731
down €12,731 (-39.8%), from €31,959 to €19,227
mainly Investment in fixed assets (net) (-€288,222) and Contributions, distributions and other (-€15,000)
- Deferred charges and accrued income -€8,288
down €8,288 (-100.0%), from €8,288 to €0
- Receivables within one year +€6,005
up €6,005 (+35.8%), from €16,775 to €22,780
of which Other amounts receivable: +€5,521
- Debts after one year +€201,925
new in 2025: €201,925
- Current portion of long-term debt +€20,680
new in 2025: €20,680
- Tax, wage and social debts +€7,002
up €7,002 (+206.8%), from €3,385 to €10,387
- Reserves -€4,619
down €4,619 (-4.8%), from €96,309 to €91,690
- Other debts -€4,491
down €4,491 (-4.8%), from €93,721 to €89,230
- Gross operating margin -€15,940
down €15,940 (-29.7%), from €53,711 to €37,771
- Financial charges +€7,650
up €7,650 (+147.0%), from €5,203 to €12,853
- Depreciation +€7,438
up €7,438 (+217.0%), from €3,428 to €10,867
- Taxes -€4,455
down €4,455 (-44.7%), from €9,967 to €5,512
- Financial income +€2,896
up €2,896 (+528.2%), from €548 to €3,444
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 | €212,420 | €434,725 | +€222,306 | +104.7% |
| Fixed assets | 21/28 | €8,183 | €285,538 | +€277,355 | +3389.6% |
| Tangible fixed assets | 22/27 | €8,183 | €285,538 | +€277,355 | +3389.6% |
| Land and buildings | 22 | €6,705 | €284,803 | +€278,098 | +4147.6% |
| Plant, machinery and equipment | 23 | €74 | €0 | -€74 | -100.0% |
| Furniture and vehicles | 24 | €334 | €23 | -€311 | -93.1% |
| Other tangible fixed assets | 26 | €1,070 | €711 | -€359 | -33.5% |
| Current assets | 29/58 | €204,237 | €149,188 | -€55,050 | -27.0% |
| Amounts receivable within one year | 40/41 | €16,775 | €22,780 | +€6,005 | +35.8% |
| Trade receivables | 40 | €16,577 | €17,061 | +€484 | +2.9% |
| Other amounts receivable | 41 | €198 | €5,719 | +€5,521 | +2791.1% |
| Current investments | 50/53 | €147,216 | €107,180 | -€40,036 | -27.2% |
| Cash at bank and in hand | 54/58 | €31,959 | €19,227 | -€12,731 | -39.8% |
| Deferred charges and accrued income | 490/1 | €8,288 | €0 | -€8,288 | -100.0% |
| Total equity and liabilities | 10/49 | €212,420 | €434,725 | +€222,306 | +104.7% |
| Equity | 10/15 | €114,909 | €110,290 | -€4,619 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,309 | €91,690 | -€4,619 | -4.8% |
| Distributable reserves | 133 | €96,309 | €91,690 | -€4,619 | -4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,511 | €324,435 | +€226,924 | +232.7% |
| Amounts payable after more than one year | 17 | - | €201,925 | +€201,925 | |
| Financial debts | 170/4 | - | €201,925 | +€201,925 | |
| Amounts payable within one year | 42/48 | €97,511 | €122,510 | +€24,999 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | - | €20,680 | +€20,680 | |
| Trade debts | 44 | €405 | €2,213 | +€1,808 | +446.9% |
| Suppliers | 440/4 | €405 | €2,213 | +€1,808 | +446.9% |
| Taxes, remuneration and social security | 45 | €3,385 | €10,387 | +€7,002 | +206.8% |
| Taxes | 450/3 | €3,385 | €10,387 | +€7,002 | +206.8% |
| Other amounts payable | 47/48 | €93,721 | €89,230 | -€4,491 | -4.8% |
| Non-recurring operating income | 76A | €6,500 | €0 | -€6,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,428 | €10,867 | +€7,438 | +217.0% |
| Other operating charges | 640/8 | €933 | €1,603 | +€669 | +71.7% |
| Gross operating margin | 9900 | €53,711 | €37,771 | -€15,940 | -29.7% |
| Operating profit (loss) | 9901 | €49,350 | €25,302 | -€24,048 | -48.7% |
| Financial income | 75/76B | €548 | €3,444 | +€2,896 | +528.2% |
| Recurring financial income | 75 | €548 | €3,444 | +€2,896 | +528.2% |
| Financial charges | 65/66B | €5,203 | €12,853 | +€7,650 | +147.0% |
| Recurring financial charges | 65 | €5,203 | €12,853 | +€7,650 | +147.0% |
| Profit (loss) for the period before taxes | 9903 | €44,695 | €15,893 | -€28,802 | -64.4% |
| Income taxes | 67/77 | €9,967 | €5,512 | -€4,455 | -44.7% |
| Profit (loss) for the period | 9904 | €34,728 | €10,381 | -€24,347 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,728 | €10,381 | -€24,347 | -70.1% |
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 5 October 2026 via checked.be.