B-KINEMOTION: 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.
B-KINEMOTION
Largest movements
- Cash +€46,612
up €46,612 (+61.4%), from €75,923 to €122,535
mainly Net result for the year (+€28,995) and Receivables within one year (+€9,968)
- Receivables within one year -€9,968
down €9,968 (-75.7%), from €13,168 to €3,200
of which Trade receivables: -€12,385
- Tangible fixed assets -€1,417
down €1,417 (-13.3%), from €10,662 to €9,245
of which Other tangible fixed assets: -€3,601
- Profit (loss) carried forward +€28,195
up €28,195 (+28.8%), from €97,951 to €126,146
- Tax, wage and social debts +€4,727
new in 2025: €4,727
- Trade debts +€3,615
up €3,615 (+914%), from €396 to €4,010
- Taxes +€11,428
up €11,428 (+95.2%), from €12,000 to €23,428
- Depreciation -€1,527
down €1,527 (-26.1%), from €5,859 to €4,332
- Staff costs -€1,520
no longer reported in 2025 (was €1,520)
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 | €101,971 | €137,228 | +€35,257 | +34.6% |
| Fixed assets | 21/28 | €11,752 | €10,335 | -€1,417 | -12.1% |
| Tangible fixed assets | 22/27 | €10,662 | €9,245 | -€1,417 | -13.3% |
| Plant, machinery and equipment | 23 | - | €2,033 | +€2,033 | |
| Furniture and vehicles | 24 | €1,581 | €1,732 | +€152 | +9.6% |
| Other tangible fixed assets | 26 | €9,081 | €5,480 | -€3,601 | -39.7% |
| Financial fixed assets | 28 | €1,090 | €1,090 | = | 0.0% |
| Current assets | 29/58 | €90,219 | €126,893 | +€36,673 | +40.6% |
| Amounts receivable within one year | 40/41 | €13,168 | €3,200 | -€9,968 | -75.7% |
| Trade receivables | 40 | €13,168 | €783 | -€12,385 | -94.1% |
| Other amounts receivable | 41 | - | €2,417 | +€2,417 | |
| Cash at bank and in hand | 54/58 | €75,923 | €122,535 | +€46,612 | +61.4% |
| Deferred charges and accrued income | 490/1 | €1,129 | €1,158 | +€29 | +2.6% |
| Total equity and liabilities | 10/49 | €101,971 | €137,228 | +€35,257 | +34.6% |
| Equity | 10/15 | €99,451 | €127,646 | +€28,195 | +28.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,951 | €126,146 | +€28,195 | +28.8% |
| Amounts payable | 17/49 | €2,520 | €9,582 | +€7,062 | +280% |
| Amounts payable within one year | 42/48 | €2,520 | €9,537 | +€7,017 | +278% |
| Trade debts | 44 | €396 | €4,010 | +€3,615 | +914% |
| Suppliers | 440/4 | €396 | €4,010 | +€3,615 | +914% |
| Taxes, remuneration and social security | 45 | - | €4,727 | +€4,727 | |
| Taxes | 450/3 | - | €4,727 | +€4,727 | |
| Other amounts payable | 47/48 | €2,124 | €800 | -€1,324 | -62.3% |
| Accrued charges and deferred income | 492/3 | - | €45 | +€45 | |
| Remuneration, social security and pensions | 62 | €1,520 | - | -€1,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,859 | €4,332 | -€1,527 | -26.1% |
| Other operating charges | 640/8 | €99 | €385 | +€286 | +288% |
| Gross operating margin | 9900 | €55,813 | €56,375 | +€562 | +1.0% |
| Operating profit (loss) | 9901 | €48,335 | €51,659 | +€3,324 | +6.9% |
| Financial income | 75/76B | €496 | €812 | +€316 | +63.7% |
| Recurring financial income | 75 | €496 | €812 | +€316 | +63.7% |
| Financial charges | 65/66B | €103 | €47 | -€55 | -53.9% |
| Recurring financial charges | 65 | €103 | €47 | -€55 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €48,729 | €52,423 | +€3,695 | +7.6% |
| Income taxes | 67/77 | €12,000 | €23,428 | +€11,428 | +95.2% |
| Profit (loss) for the period | 9904 | €36,729 | €28,995 | -€7,734 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,729 | €28,995 | -€7,734 | -21.1% |
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 13 October 2026 via checked.be.