OT Kempen: 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.
OT Kempen
Largest movements
- Tangible fixed assets +€352,356
up €352,356 (+1,043%), from €33,776 to €386,132
of which Land and buildings: +€330,283
- Cash -€37,383
down €37,383 (-80.7%), from €46,324 to €8,941
mainly Investment in fixed assets (net) (-€369,999) and Receivables within one year (-€22,770)
- Receivables within one year +€22,770
up €22,770 (+55.2%), from €41,217 to €63,987
of which Trade receivables: +€25,082
- Debts after one year +€222,753
up €222,753 (+1,223%), from €18,220 to €240,972
- Profit (loss) carried forward +€101,486
up €101,486 (+262%), from €38,721 to €140,207
- Current portion of long-term debt +€22,120
up €22,120 (+383%), from €5,776 to €27,897
- Trade debts -€15,200
down €15,200 (-89.2%), from €17,043 to €1,843
- Tax, wage and social debts +€8,860
up €8,860 (+130%), from €6,803 to €15,663
of which Taxes: +€15,169
- Gross operating margin +€124,787
up €124,787 (+175%), from €71,224 to €196,011
- Other operating charges +€32,287
up €32,287 (+27,362%), from €118 to €32,405
- Taxes +€19,361
up €19,361 (+189%), from €10,246 to €29,607
- Depreciation +€5,944
up €5,944 (+44.1%), from €13,492 to €19,436
- Financial charges +€2,886
up €2,886 (+82.4%), from €3,503 to €6,390
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 | €129,755 | €465,947 | +€336,192 | +259% |
| Fixed assets | 21/28 | €41,206 | €391,769 | +€350,563 | +851% |
| Intangible fixed assets | 21 | €7,429 | €5,637 | -€1,792 | -24.1% |
| Tangible fixed assets | 22/27 | €33,776 | €386,132 | +€352,356 | +1,043% |
| Land and buildings | 22 | - | €330,283 | +€330,283 | |
| Plant, machinery and equipment | 23 | €21,690 | €16,964 | -€4,726 | -21.8% |
| Furniture and vehicles | 24 | €12,087 | €38,886 | +€26,800 | +222% |
| Current assets | 29/58 | €88,549 | €74,178 | -€14,372 | -16.2% |
| Amounts receivable within one year | 40/41 | €41,217 | €63,987 | +€22,770 | +55.2% |
| Trade receivables | 40 | €29,151 | €54,233 | +€25,082 | +86.0% |
| Other amounts receivable | 41 | €12,066 | €9,754 | -€2,312 | -19.2% |
| Cash at bank and in hand | 54/58 | €46,324 | €8,941 | -€37,383 | -80.7% |
| Deferred charges and accrued income | 490/1 | €1,008 | €1,249 | +€241 | +23.9% |
| Total equity and liabilities | 10/49 | €129,755 | €465,947 | +€336,192 | +259% |
| Equity | 10/15 | €39,721 | €141,207 | +€101,486 | +256% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,721 | €140,207 | +€101,486 | +262% |
| Amounts payable | 17/49 | €90,034 | €324,740 | +€234,706 | +261% |
| Amounts payable after more than one year | 17 | €18,220 | €240,972 | +€222,753 | +1,223% |
| Financial debts | 170/4 | €18,220 | €240,972 | +€222,753 | +1,223% |
| Amounts payable within one year | 42/48 | €71,815 | €83,768 | +€11,953 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €5,776 | €27,897 | +€22,120 | +383% |
| Trade debts | 44 | €17,043 | €1,843 | -€15,200 | -89.2% |
| Suppliers | 440/4 | €17,043 | €1,843 | -€15,200 | -89.2% |
| Taxes, remuneration and social security | 45 | €6,803 | €15,663 | +€8,860 | +130% |
| Taxes | 450/3 | €494 | €15,663 | +€15,169 | +3,072% |
| Remuneration and social security | 454/9 | €6,310 | - | -€6,310 | |
| Other amounts payable | 47/48 | €42,192 | €38,365 | -€3,827 | -9.1% |
| Remuneration, social security and pensions | 62 | €5,368 | €6,837 | +€1,469 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,492 | €19,436 | +€5,944 | +44.1% |
| Other operating charges | 640/8 | €118 | €32,405 | +€32,287 | +27,362% |
| Gross operating margin | 9900 | €71,224 | €196,011 | +€124,787 | +175% |
| Operating profit (loss) | 9901 | €52,246 | €137,334 | +€85,087 | +163% |
| Financial income | 75/76B | €223 | €149 | -€74 | -33.1% |
| Recurring financial income | 75 | €223 | €149 | -€74 | -33.1% |
| Financial charges | 65/66B | €3,503 | €6,390 | +€2,886 | +82.4% |
| Recurring financial charges | 65 | €3,503 | €6,390 | +€2,886 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €48,967 | €131,093 | +€82,127 | +168% |
| Income taxes | 67/77 | €10,246 | €29,607 | +€19,361 | +189% |
| Profit (loss) for the period | 9904 | €38,721 | €101,486 | +€62,766 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €38,721 | €101,486 | +€62,766 | +162% |
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 14 October 2026 via checked.be.