BL Kine: 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.
BL Kine
Largest movements
- Deferred charges and accrued income -€7,294
down €7,294 (-54.9%), from €13,287 to €5,993
- Tangible fixed assets +€4,100
new in 2025: €4,100
- Cash +€3,912
up €3,912 (+244.8%), from €1,598 to €5,510
mainly Deferred charges and accrued income (+€7,294) and Net result for the year (+€5,851)
- Receivables within one year +€3,047
up €3,047 (+44.7%), from €6,817 to €9,864
of which Other amounts receivable: +€3,689
- Reserves +€5,851
up €5,851 (+50.3%), from €11,637 to €17,488
- Other debts -€2,258
down €2,258 (-63.2%), from €3,570 to €1,312
- Gross operating margin -€6,834
down €6,834 (-42.7%), from €16,002 to €9,168
- Taxes -€1,666
down €1,666 (-41.9%), from €3,977 to €2,311
- Other operating charges +€535
up €535 (+138.2%), from €387 to €923
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 | €21,702 | €25,466 | +€3,764 | +17.3% |
| Fixed assets | 21/28 | - | €4,100 | +€4,100 | |
| Tangible fixed assets | 22/27 | - | €4,100 | +€4,100 | |
| Land and buildings | 22 | - | €4,100 | +€4,100 | |
| Current assets | 29/58 | €21,702 | €21,366 | -€336 | -1.5% |
| Amounts receivable within one year | 40/41 | €6,817 | €9,864 | +€3,047 | +44.7% |
| Trade receivables | 40 | €6,817 | €6,175 | -€643 | -9.4% |
| Other amounts receivable | 41 | - | €3,689 | +€3,689 | |
| Cash at bank and in hand | 54/58 | €1,598 | €5,510 | +€3,912 | +244.8% |
| Deferred charges and accrued income | 490/1 | €13,287 | €5,993 | -€7,294 | -54.9% |
| Total equity and liabilities | 10/49 | €21,702 | €25,466 | +€3,764 | +17.3% |
| Equity | 10/15 | €13,637 | €19,488 | +€5,851 | +42.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,637 | €17,488 | +€5,851 | +50.3% |
| Distributable reserves | 133 | €11,637 | €17,488 | +€5,851 | +50.3% |
| Amounts payable | 17/49 | €8,065 | €5,978 | -€2,087 | -25.9% |
| Amounts payable within one year | 42/48 | €8,043 | €5,978 | -€2,065 | -25.7% |
| Trade debts | 44 | €495 | €689 | +€193 | +39.0% |
| Suppliers | 440/4 | €495 | €689 | +€193 | +39.0% |
| Taxes, remuneration and social security | 45 | €3,977 | €3,977 | = | 0.0% |
| Taxes | 450/3 | €3,977 | €3,977 | = | 0.0% |
| Other amounts payable | 47/48 | €3,570 | €1,312 | -€2,258 | -63.2% |
| Accrued charges and deferred income | 492/3 | €22 | - | -€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €64 | +€64 | |
| Other operating charges | 640/8 | €387 | €923 | +€535 | +138.2% |
| Gross operating margin | 9900 | €16,002 | €9,168 | -€6,834 | -42.7% |
| Operating profit (loss) | 9901 | €15,614 | €8,182 | -€7,433 | -47.6% |
| Financial charges | 65/66B | - | €20 | +€20 | |
| Recurring financial charges | 65 | - | €20 | +€20 | |
| Profit (loss) for the period before taxes | 9903 | €15,614 | €8,162 | -€7,453 | -47.7% |
| Income taxes | 67/77 | €3,977 | €2,311 | -€1,666 | -41.9% |
| Profit (loss) for the period | 9904 | €11,637 | €5,851 | -€5,786 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,637 | €5,851 | -€5,786 | -49.7% |
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 9 October 2026 via checked.be.