TOBE-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.
TOBE-Kempen
Largest movements
- Tangible fixed assets -€28,389
down €28,389 (-4.6%), from €618,006 to €589,617
of which Other tangible fixed assets: -€24,522
- Debts after one year -€13,001
down €13,001 (-3.3%), from €388,591 to €375,590
- Profit (loss) carried forward -€9,980
down €9,980 (-250%), from -€3,984 to -€13,964
- Gross operating margin -€21,111
down €21,111 (-31.0%), from €68,034 to €46,923
- Financial charges +€12,898
up €12,898 (+234%), from €5,519 to €18,418
of which Non-recurring financial charges: +€13,904
- Staff costs -€4,516
down €4,516 (-37.9%), from €11,902 to €7,385
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 | €665,954 | €636,948 | -€29,006 | -4.4% |
| Fixed assets | 21/28 | €618,989 | €589,917 | -€29,072 | -4.7% |
| Intangible fixed assets | 21 | €984 | - | -€984 | |
| Tangible fixed assets | 22/27 | €618,006 | €589,617 | -€28,389 | -4.6% |
| Plant, machinery and equipment | 23 | €993 | €520 | -€473 | -47.6% |
| Furniture and vehicles | 24 | €5,442 | €2,049 | -€3,393 | -62.3% |
| Other tangible fixed assets | 26 | €611,570 | €587,048 | -€24,522 | -4.0% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €46,965 | €47,031 | +€66 | +0.1% |
| Amounts receivable within one year | 40/41 | €37,350 | €41,601 | +€4,251 | +11.4% |
| Trade receivables | 40 | €35,386 | €37,752 | +€2,366 | +6.7% |
| Other amounts receivable | 41 | €1,964 | €3,849 | +€1,885 | +96.0% |
| Cash at bank and in hand | 54/58 | €9,615 | €5,430 | -€4,184 | -43.5% |
| Total equity and liabilities | 10/49 | €665,954 | €636,948 | -€29,006 | -4.4% |
| Equity | 10/15 | €8,416 | -€1,564 | -€9,980 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,984 | -€13,964 | -€9,980 | -250% |
| Amounts payable | 17/49 | €657,539 | €638,513 | -€19,026 | -2.9% |
| Amounts payable after more than one year | 17 | €388,591 | €375,590 | -€13,001 | -3.3% |
| Financial debts | 170/4 | €388,591 | €375,590 | -€13,001 | -3.3% |
| Amounts payable within one year | 42/48 | €268,948 | €262,923 | -€6,025 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €22,750 | €18,020 | -€4,730 | -20.8% |
| Trade debts | 44 | €2,157 | €3,906 | +€1,749 | +81.1% |
| Suppliers | 440/4 | €2,157 | €3,906 | +€1,749 | +81.1% |
| Taxes, remuneration and social security | 45 | €4,564 | €504 | -€4,060 | -89.0% |
| Taxes | 450/3 | €4,564 | €504 | -€4,060 | -89.0% |
| Other amounts payable | 47/48 | €239,476 | €240,493 | +€1,017 | +0.4% |
| Remuneration, social security and pensions | 62 | €11,902 | €7,385 | -€4,516 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,158 | €30,869 | -€289 | -0.9% |
| Other operating charges | 640/8 | €426 | €231 | -€195 | -45.7% |
| Gross operating margin | 9900 | €68,034 | €46,923 | -€21,111 | -31.0% |
| Operating profit (loss) | 9901 | €24,549 | €8,438 | -€16,111 | -65.6% |
| Financial income | 75/76B | €18 | €0 | -€17 | -98.3% |
| Recurring financial income | 75 | €18 | €0 | -€17 | -98.3% |
| Financial charges | 65/66B | €5,519 | €18,418 | +€12,898 | +234% |
| Recurring financial charges | 65 | €5,519 | €4,514 | -€1,006 | -18.2% |
| Non-recurring financial charges | 66B | - | €13,904 | +€13,904 | |
| Profit (loss) for the period before taxes | 9903 | €19,047 | -€9,980 | -€29,027 | |
| Profit (loss) for the period | 9904 | €19,047 | -€9,980 | -€29,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,047 | -€9,980 | -€29,027 |
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 30 October 2026 via checked.be.