BC. Kinésis: 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.
BC. Kinésis
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-28.6%), from €52,459 to €37,459
- Cash +€6,784
up €6,784 (+458%), from €1,482 to €8,266
mainly Depreciation (+€18,131) and Net result for the year (+€12,213)
- Tangible fixed assets -€3,131
down €3,131 (-69.6%), from €4,501 to €1,370
- Debts after one year -€17,948
down €17,948 (-62.8%), from €28,579 to €10,631
- Profit (loss) carried forward +€7,943
up €7,943 (+175%), from €4,551 to €12,494
- Other debts +€2,771
up €2,771 (+380%), from €730 to €3,501
- Tax, wage and social debts -€2,507
down €2,507 (-37.0%), from €6,775 to €4,269
of which Taxes: -€2,507
- Current portion of long-term debt -€1,617
down €1,617 (-8.3%), from €19,566 to €17,948
- Gross operating margin +€7,786
up €7,786 (+26.9%), from €28,945 to €36,731
- Taxes +€1,491
up €1,491 (+47.4%), from €3,146 to €4,637
- Other operating charges -€585
down €585 (-41.0%), from €1,429 to €844
- Financial charges -€520
down €520 (-36.4%), from €1,429 to €908
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 | €65,948 | €54,517 | -€11,431 | -17.3% |
| Fixed assets | 21/28 | €56,960 | €38,829 | -€18,131 | -31.8% |
| Intangible fixed assets | 21 | €52,459 | €37,459 | -€15,000 | -28.6% |
| Tangible fixed assets | 22/27 | €4,501 | €1,370 | -€3,131 | -69.6% |
| Furniture and vehicles | 24 | €4,501 | €1,370 | -€3,131 | -69.6% |
| Current assets | 29/58 | €8,989 | €15,689 | +€6,700 | +74.5% |
| Amounts receivable within one year | 40/41 | €6,106 | €6,416 | +€311 | +5.1% |
| Trade receivables | 40 | €3,775 | €1,183 | -€2,592 | -68.7% |
| Other amounts receivable | 41 | €2,330 | €5,233 | +€2,903 | +125% |
| Cash at bank and in hand | 54/58 | €1,482 | €8,266 | +€6,784 | +458% |
| Deferred charges and accrued income | 490/1 | €1,402 | €1,007 | -€395 | -28.2% |
| Total equity and liabilities | 10/49 | €65,948 | €54,517 | -€11,431 | -17.3% |
| Equity | 10/15 | €8,051 | €15,994 | +€7,943 | +98.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,551 | €12,494 | +€7,943 | +175% |
| Amounts payable | 17/49 | €57,897 | €38,523 | -€19,374 | -33.5% |
| Amounts payable after more than one year | 17 | €28,579 | €10,631 | -€17,948 | -62.8% |
| Financial debts | 170/4 | €28,579 | €10,631 | -€17,948 | -62.8% |
| Amounts payable within one year | 42/48 | €29,318 | €27,892 | -€1,426 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €19,566 | €17,948 | -€1,617 | -8.3% |
| Trade debts | 44 | €2,247 | €2,173 | -€73 | -3.3% |
| Suppliers | 440/4 | €2,247 | €2,173 | -€73 | -3.3% |
| Taxes, remuneration and social security | 45 | €6,775 | €4,269 | -€2,507 | -37.0% |
| Taxes | 450/3 | €3,275 | €769 | -€2,507 | -76.5% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €730 | €3,501 | +€2,771 | +380% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,217 | €18,131 | -€86 | -0.5% |
| Other operating charges | 640/8 | €1,429 | €844 | -€585 | -41.0% |
| Gross operating margin | 9900 | €28,945 | €36,731 | +€7,786 | +26.9% |
| Operating profit (loss) | 9901 | €9,299 | €17,757 | +€8,457 | +90.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,429 | €908 | -€520 | -36.4% |
| Recurring financial charges | 65 | €1,429 | €908 | -€520 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €7,871 | €16,850 | +€8,980 | +114% |
| Income taxes | 67/77 | €3,146 | €4,637 | +€1,491 | +47.4% |
| Profit (loss) for the period | 9904 | €4,724 | €12,213 | +€7,489 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €4,724 | €12,213 | +€7,489 | +159% |
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 30 October 2026 via checked.be.