BOLLEN Inge - KINESIST: 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.
BOLLEN Inge - KINESIST
Largest movements
- Current investments -€30,000
down €30,000 (-37.5%), from €80,000 to €50,000
- Cash -€11,710
down €11,710 (-64.4%), from €18,174 to €6,464
mainly Other debts (-€63,614) and Contributions, distributions and other (-€26,555)
- Other debts -€63,614
down €63,614 (-69.1%), from €92,081 to €28,467
- Reserves +€12,951
up €12,951 (+35.5%), from €36,439 to €49,390
- Tax, wage and social debts +€11,549
up €11,549 (+115%), from €10,073 to €21,621
- Trade debts -€2,715
down €2,715 (-83.5%), from €3,251 to €536
- Gross operating margin +€8,934
up €8,934 (+18.1%), from €49,348 to €58,282
- Taxes +€5,379
up €5,379 (+38.2%), from €14,073 to €19,452
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 | €163,343 | €121,514 | -€41,829 | -25.6% |
| Current assets | 29/58 | €163,343 | €121,514 | -€41,829 | -25.6% |
| Amounts receivable within one year | 40/41 | €62,532 | €62,015 | -€517 | -0.8% |
| Trade receivables | 40 | €14,319 | €13,802 | -€517 | -3.6% |
| Other amounts receivable | 41 | €48,213 | €48,213 | = | 0.0% |
| Current investments | 50/53 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €18,174 | €6,464 | -€11,710 | -64.4% |
| Deferred charges and accrued income | 490/1 | €2,638 | €3,035 | +€398 | +15.1% |
| Total equity and liabilities | 10/49 | €163,343 | €121,514 | -€41,829 | -25.6% |
| Equity | 10/15 | €56,439 | €69,390 | +€12,951 | +22.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €36,439 | €49,390 | +€12,951 | +35.5% |
| Distributable reserves | 133 | €36,439 | €49,390 | +€12,951 | +35.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €106,904 | €52,124 | -€54,781 | -51.2% |
| Amounts payable within one year | 42/48 | €105,404 | €50,624 | -€54,781 | -52.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,251 | €536 | -€2,715 | -83.5% |
| Suppliers | 440/4 | €3,251 | €536 | -€2,715 | -83.5% |
| Taxes, remuneration and social security | 45 | €10,073 | €21,621 | +€11,549 | +115% |
| Taxes | 450/3 | €10,073 | €21,621 | +€11,549 | +115% |
| Other amounts payable | 47/48 | €92,081 | €28,467 | -€63,614 | -69.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €613 | €627 | +€14 | +2.3% |
| Gross operating margin | 9900 | €49,348 | €58,282 | +€8,934 | +18.1% |
| Operating profit (loss) | 9901 | €48,735 | €57,655 | +€8,920 | +18.3% |
| Financial income | 75/76B | €1,215 | €1,453 | +€238 | +19.6% |
| Recurring financial income | 75 | €1,215 | €1,453 | +€238 | +19.6% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €49,815 | €58,958 | +€9,143 | +18.4% |
| Income taxes | 67/77 | €14,073 | €19,452 | +€5,379 | +38.2% |
| Profit (loss) for the period | 9904 | €35,742 | €39,506 | +€3,764 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,742 | €39,506 | +€3,764 | +10.5% |
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 27 October 2026 via checked.be.