D&D Kiné: 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.
D&D Kiné
Largest movements
- Deferred charges and accrued income +€2,585
up €2,585 (+1,334%), from €194 to €2,778
- Cash -€1,310
down €1,310 (-2.9%), from €44,932 to €43,623
mainly Investment in fixed assets (net) (-€5,149) and Deferred charges and accrued income (-€2,585)
- Receivables within one year -€1,277
down €1,277 (-96.1%), from €1,329 to €52
- Tangible fixed assets +€1,057
up €1,057 (+12.6%), from €8,383 to €9,440
of which Plant, machinery and equipment: +€1,324
- Profit (loss) carried forward +€2,002
up €2,002 (+11.4%), from -€17,606 to -€15,604
- Other debts -€783
down €783 (-43.3%), from €1,809 to €1,026
- Gross operating margin -€1,435
down €1,435 (-16.6%), from €8,663 to €7,228
- Staff costs -€800
no longer reported in 2025 (was €800)
- Financial charges -€795
down €795 (-46.7%), from €1,704 to €909
- Depreciation +€661
up €661 (+19.3%), from €3,431 to €4,091
- Taxes +€163
new in 2025: €163
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 | €59,337 | €60,393 | +€1,056 | +1.8% |
| Fixed assets | 21/28 | €12,883 | €13,940 | +€1,057 | +8.2% |
| Tangible fixed assets | 22/27 | €8,383 | €9,440 | +€1,057 | +12.6% |
| Plant, machinery and equipment | 23 | €8,005 | €9,328 | +€1,324 | +16.5% |
| Furniture and vehicles | 24 | €378 | €112 | -€266 | -70.5% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €46,455 | €46,453 | -€2 | 0.0% |
| Amounts receivable within one year | 40/41 | €1,329 | €52 | -€1,277 | -96.1% |
| Other amounts receivable | 41 | €1,329 | €52 | -€1,277 | -96.1% |
| Cash at bank and in hand | 54/58 | €44,932 | €43,623 | -€1,310 | -2.9% |
| Deferred charges and accrued income | 490/1 | €194 | €2,778 | +€2,585 | +1,334% |
| Total equity and liabilities | 10/49 | €59,337 | €60,393 | +€1,056 | +1.8% |
| Equity | 10/15 | €54,473 | €56,476 | +€2,002 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,679 | €59,679 | = | 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 | €57,819 | €57,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,606 | -€15,604 | +€2,002 | +11.4% |
| Amounts payable | 17/49 | €4,864 | €3,917 | -€947 | -19.5% |
| Amounts payable within one year | 42/48 | €4,864 | €3,917 | -€947 | -19.5% |
| Trade debts | 44 | €3,055 | €2,728 | -€327 | -10.7% |
| Suppliers | 440/4 | €3,055 | €2,728 | -€327 | -10.7% |
| Taxes, remuneration and social security | 45 | - | €163 | +€163 | |
| Taxes | 450/3 | - | €163 | +€163 | |
| Other amounts payable | 47/48 | €1,809 | €1,026 | -€783 | -43.3% |
| Remuneration, social security and pensions | 62 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €4,091 | +€661 | +19.3% |
| Other operating charges | 640/8 | €135 | €116 | -€19 | -13.8% |
| Gross operating margin | 9900 | €8,663 | €7,228 | -€1,435 | -16.6% |
| Operating profit (loss) | 9901 | €4,297 | €3,020 | -€1,277 | -29.7% |
| Financial income | 75/76B | €122 | €54 | -€68 | -55.5% |
| Recurring financial income | 75 | €122 | €54 | -€68 | -55.5% |
| Financial charges | 65/66B | €1,704 | €909 | -€795 | -46.7% |
| Recurring financial charges | 65 | €1,704 | €909 | -€795 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €2,715 | €2,165 | -€550 | -20.2% |
| Income taxes | 67/77 | - | €163 | +€163 | |
| Profit (loss) for the period | 9904 | €2,715 | €2,002 | -€713 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,715 | €2,002 | -€713 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.