B KIN: 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.
B KIN
Largest movements
- Tangible fixed assets +€33,442
up €33,442 (+39.8%), from €84,125 to €117,566
of which Furniture and vehicles: +€37,780
- Deferred charges and accrued income +€4,211
up €4,211 (+263.4%), from €1,598 to €5,810
- Cash +€3,652
up €3,652 (+68.6%), from €5,325 to €8,977
mainly Debts after one year (+€21,529) and Depreciation (+€18,969)
- Receivables within one year -€2,461
down €2,461 (-45.0%), from €5,469 to €3,008
of which Other amounts receivable: -€2,513
- Debts after one year +€21,529
up €21,529 (+83.5%), from €25,787 to €47,316
- Reserves +€9,888
up €9,888 (+48.8%), from €20,272 to €30,160
- Current portion of long-term debt +€7,937
up €7,937 (+113.5%), from €6,992 to €14,929
- Gross operating margin +€14,551
up €14,551 (+70.1%), from €20,758 to €35,309
- Depreciation +€5,570
up €5,570 (+41.6%), from €13,399 to €18,969
- Financial income +€3,821
new in 2025: €3,821
of which Financial income: +€3,821
- Taxes +€3,278
up €3,278 (+173.5%), from €1,889 to €5,167
- Financial charges +€1,067
up €1,067 (+53.6%), from €1,989 to €3,056
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 | €96,518 | €135,361 | +€38,843 | +40.2% |
| Fixed assets | 21/28 | €84,125 | €117,566 | +€33,442 | +39.8% |
| Tangible fixed assets | 22/27 | €84,125 | €117,566 | +€33,442 | +39.8% |
| Land and buildings | 22 | €56,386 | €53,551 | -€2,835 | -5.0% |
| Plant, machinery and equipment | 23 | €6,015 | €4,511 | -€1,504 | -25.0% |
| Furniture and vehicles | 24 | €21,723 | €59,504 | +€37,780 | +173.9% |
| Current assets | 29/58 | €12,393 | €17,794 | +€5,401 | +43.6% |
| Amounts receivable within one year | 40/41 | €5,469 | €3,008 | -€2,461 | -45.0% |
| Trade receivables | 40 | €124 | €175 | +€51 | +41.7% |
| Other amounts receivable | 41 | €5,346 | €2,833 | -€2,513 | -47.0% |
| Cash at bank and in hand | 54/58 | €5,325 | €8,977 | +€3,652 | +68.6% |
| Deferred charges and accrued income | 490/1 | €1,598 | €5,810 | +€4,211 | +263.4% |
| Total equity and liabilities | 10/49 | €96,518 | €135,361 | +€38,843 | +40.2% |
| Equity | 10/15 | €51,902 | €61,790 | +€9,888 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,272 | €30,160 | +€9,888 | +48.8% |
| Distributable reserves | 133 | €20,272 | €30,160 | +€9,888 | +48.8% |
| Profit (loss) carried forward | 14 | €25,430 | €25,430 | = | 0.0% |
| Amounts payable | 17/49 | €44,616 | €73,570 | +€28,955 | +64.9% |
| Amounts payable after more than one year | 17 | €25,787 | €47,316 | +€21,529 | +83.5% |
| Financial debts | 170/4 | €25,787 | €47,316 | +€21,529 | +83.5% |
| Amounts payable within one year | 42/48 | €18,829 | €26,255 | +€7,426 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €6,992 | €14,929 | +€7,937 | +113.5% |
| Trade debts | 44 | €1,343 | €2,109 | +€766 | +57.0% |
| Suppliers | 440/4 | €1,343 | €2,109 | +€766 | +57.0% |
| Taxes, remuneration and social security | 45 | €1,469 | €1,500 | +€31 | +2.1% |
| Taxes | 450/3 | €1,469 | €1,500 | +€31 | +2.1% |
| Other amounts payable | 47/48 | €9,025 | €7,717 | -€1,308 | -14.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,399 | €18,969 | +€5,570 | +41.6% |
| Other operating charges | 640/8 | €1,068 | €2,048 | +€980 | +91.8% |
| Gross operating margin | 9900 | €20,758 | €35,309 | +€14,551 | +70.1% |
| Operating profit (loss) | 9901 | €6,290 | €14,291 | +€8,001 | +127.2% |
| Financial income | 75/76B | - | €3,821 | +€3,821 | |
| Recurring financial income | 75 | - | €3,821 | +€3,821 | |
| Non-recurring financial income | 76B | - | €3,821 | +€3,821 | |
| Financial charges | 65/66B | €1,989 | €3,056 | +€1,067 | +53.6% |
| Recurring financial charges | 65 | €1,989 | €3,056 | +€1,067 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €4,301 | €15,056 | +€10,755 | +250.1% |
| Income taxes | 67/77 | €1,889 | €5,167 | +€3,278 | +173.5% |
| Profit (loss) for the period | 9904 | €2,412 | €9,888 | +€7,477 | +310.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,412 | €9,888 | +€7,477 | +310.0% |
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 7 October 2026 via checked.be.