BOURGUIGNON Kinés: 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.
BOURGUIGNON Kinés
Largest movements
- Receivables within one year -€24,973
down €24,973 (-50.4%), from €49,599 to €24,626
of which Trade receivables: -€26,528
- Cash -€10,502
down €10,502 (-37.8%), from €27,818 to €17,316
mainly Net result for the year (-€26,970) and Trade debts (-€9,141)
- Profit (loss) carried forward -€26,970
down €26,970, from €26,592 to -€378
- Trade debts -€9,141
down €9,141 (-82.5%), from €11,077 to €1,936
- Other debts +€4,453
up €4,453 (+34.8%), from €12,798 to €17,251
- Tax, wage and social debts -€4,286
down €4,286 (-100%), from €4,286 to €0
- Gross operating margin -€54,602
down €54,602, from €33,378 to -€21,224
- Taxes -€6,554
down €6,554 (-97.3%), from €6,738 to €183
- Depreciation -€957
down €957 (-18.3%), from €5,244 to €4,287
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 | €90,213 | €54,269 | -€35,944 | -39.8% |
| Fixed assets | 21/28 | €11,476 | €11,030 | -€446 | -3.9% |
| Tangible fixed assets | 22/27 | €9,626 | €9,180 | -€446 | -4.6% |
| Plant, machinery and equipment | 23 | €5,841 | €4,821 | -€1,020 | -17.5% |
| Furniture and vehicles | 24 | €1,332 | €2,432 | +€1,100 | +82.6% |
| Other tangible fixed assets | 26 | €2,453 | €1,927 | -€526 | -21.5% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €78,736 | €43,239 | -€35,497 | -45.1% |
| Amounts receivable within one year | 40/41 | €49,599 | €24,626 | -€24,973 | -50.4% |
| Trade receivables | 40 | €46,337 | €19,809 | -€26,528 | -57.2% |
| Other amounts receivable | 41 | €3,262 | €4,817 | +€1,554 | +47.6% |
| Cash at bank and in hand | 54/58 | €27,818 | €17,316 | -€10,502 | -37.8% |
| Deferred charges and accrued income | 490/1 | €1,319 | €1,298 | -€22 | -1.6% |
| Total equity and liabilities | 10/49 | €90,213 | €54,269 | -€35,944 | -39.8% |
| Equity | 10/15 | €62,052 | €35,082 | -€26,970 | -43.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,592 | -€378 | -€26,970 | |
| Amounts payable | 17/49 | €28,161 | €19,187 | -€8,973 | -31.9% |
| Amounts payable within one year | 42/48 | €28,161 | €19,187 | -€8,973 | -31.9% |
| Trade debts | 44 | €11,077 | €1,936 | -€9,141 | -82.5% |
| Suppliers | 440/4 | €11,077 | €1,936 | -€9,141 | -82.5% |
| Taxes, remuneration and social security | 45 | €4,286 | €0 | -€4,286 | -100% |
| Taxes | 450/3 | €4,286 | €0 | -€4,286 | -100% |
| Other amounts payable | 47/48 | €12,798 | €17,251 | +€4,453 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,244 | €4,287 | -€957 | -18.3% |
| Other operating charges | 640/8 | €1,110 | €1,411 | +€301 | +27.1% |
| Gross operating margin | 9900 | €33,378 | -€21,224 | -€54,602 | |
| Operating profit (loss) | 9901 | €27,024 | -€26,922 | -€53,946 | |
| Financial income | 75/76B | €230 | €248 | +€18 | +7.8% |
| Recurring financial income | 75 | €230 | €248 | +€18 | +7.8% |
| Financial charges | 65/66B | €0 | €114 | +€114 | |
| Recurring financial charges | 65 | €0 | €114 | +€114 | |
| Profit (loss) for the period before taxes | 9903 | €27,254 | -€26,787 | -€54,041 | |
| Income taxes | 67/77 | €6,738 | €183 | -€6,554 | -97.3% |
| Profit (loss) for the period | 9904 | €20,517 | -€26,970 | -€47,487 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,517 | -€26,970 | -€47,487 |
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 25 October 2026 via checked.be.