A.M.V. Kin: 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.
A.M.V. Kin
Largest movements
- Intangible fixed assets -€6,000
down €6,000 (-66.7%), from €9,000 to €3,000
- Tangible fixed assets -€3,395
down €3,395 (-40.9%), from €8,302 to €4,907
- Receivables within one year +€1,387
up €1,387 (+3.4%), from €40,516 to €41,904
of which Other amounts receivable: +€1,106
- Deferred charges and accrued income +€803
up €803 (+13.0%), from €6,157 to €6,961
- Profit (loss) carried forward -€3,487
down €3,487, from €1,166 to -€2,321
- Debts after one year -€3,267
no longer reported in 2025 (was €3,267)
- Current portion of long-term debt -€2,735
down €2,735 (-45.6%), from €6,001 to €3,267
- Trade debts +€1,608
up €1,608 (+40.9%), from €3,936 to €5,544
- Gross operating margin -€6,394
down €6,394 (-41.6%), from €15,379 to €8,985
- Financial income -€2,924
no longer reported in 2025 (was €2,924)
- Taxes -€1,712
down €1,712 (-80.4%), from €2,130 to €418
- Depreciation -€393
down €393 (-3.5%), from €11,323 to €10,930
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 | €64,359 | €56,861 | -€7,498 | -11.7% |
| Fixed assets | 21/28 | €17,392 | €7,997 | -€9,395 | -54.0% |
| Intangible fixed assets | 21 | €9,000 | €3,000 | -€6,000 | -66.7% |
| Tangible fixed assets | 22/27 | €8,302 | €4,907 | -€3,395 | -40.9% |
| Furniture and vehicles | 24 | €8,302 | €4,907 | -€3,395 | -40.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €46,968 | €48,864 | +€1,896 | +4.0% |
| Amounts receivable within one year | 40/41 | €40,516 | €41,904 | +€1,387 | +3.4% |
| Trade receivables | 40 | - | €281 | +€281 | |
| Other amounts receivable | 41 | €40,516 | €41,623 | +€1,106 | +2.7% |
| Cash at bank and in hand | 54/58 | €294 | - | -€294 | |
| Deferred charges and accrued income | 490/1 | €6,157 | €6,961 | +€803 | +13.0% |
| Total equity and liabilities | 10/49 | €64,359 | €56,861 | -€7,498 | -11.7% |
| Equity | 10/15 | €49,026 | €45,539 | -€3,487 | -7.1% |
| Contributions | 10/11 | €14,360 | €14,360 | = | 0.0% |
| Reserves | 13 | €33,500 | €33,500 | = | 0.0% |
| Distributable reserves | 133 | €33,500 | €33,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,166 | -€2,321 | -€3,487 | |
| Amounts payable | 17/49 | €15,334 | €11,322 | -€4,011 | -26.2% |
| Amounts payable after more than one year | 17 | €3,267 | - | -€3,267 | |
| Financial debts | 170/4 | €3,267 | - | -€3,267 | |
| Amounts payable within one year | 42/48 | €12,067 | €11,110 | -€957 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €6,001 | €3,267 | -€2,735 | -45.6% |
| Trade debts | 44 | €3,936 | €5,544 | +€1,608 | +40.9% |
| Suppliers | 440/4 | €3,936 | €5,544 | +€1,608 | +40.9% |
| Taxes, remuneration and social security | 45 | €2,130 | €2,300 | +€170 | +8.0% |
| Taxes | 450/3 | €2,130 | - | -€2,130 | |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Accrued charges and deferred income | 492/3 | - | €212 | +€212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,323 | €10,930 | -€393 | -3.5% |
| Other operating charges | 640/8 | €224 | €233 | +€9 | +4.2% |
| Gross operating margin | 9900 | €15,379 | €8,985 | -€6,394 | -41.6% |
| Operating profit (loss) | 9901 | €3,833 | -€2,178 | -€6,010 | |
| Financial income | 75/76B | €2,924 | - | -€2,924 | |
| Recurring financial income | 75 | €2,924 | - | -€2,924 | |
| Financial charges | 65/66B | €846 | €891 | +€45 | +5.3% |
| Recurring financial charges | 65 | €846 | €764 | -€82 | -9.7% |
| Non-recurring financial charges | 66B | - | €127 | +€127 | |
| Profit (loss) for the period before taxes | 9903 | €5,910 | -€3,069 | -€8,979 | |
| Income taxes | 67/77 | €2,130 | €418 | -€1,712 | -80.4% |
| Profit (loss) for the period | 9904 | €3,780 | -€3,487 | -€7,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,780 | -€3,487 | -€7,267 |
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 26 October 2026 via checked.be.