DA 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.
DA kiné
Largest movements
- Tangible fixed assets -€11,181
no longer reported in 2025 (was €11,181)
- Receivables within one year +€6,810
up €6,810 (+596%), from €1,142 to €7,951
of which Other amounts receivable: +€7,008
- Cash +€2,943
up €2,943 (+10.6%), from €27,875 to €30,819
mainly Net result for the year (+€17,916) and Investment in fixed assets (net) (+€11,181)
- Deferred charges and accrued income +€1,403
up €1,403 (+20.9%), from €6,721 to €8,123
- Other debts -€20,628
down €20,628 (-97.8%), from €21,099 to €470
- Profit (loss) carried forward +€17,916
up €17,916 (+93.9%), from €19,086 to €37,002
- Current portion of long-term debt +€2,022
new in 2025: €2,022
- Trade debts +€899
new in 2025: €899
- Gross operating margin -€4,596
down €4,596 (-16.6%), from €27,695 to €23,099
- Depreciation -€2,519
no longer reported in 2025 (was €2,519)
- Financial charges -€734
down €734 (-83.4%), from €880 to €146
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 | €46,918 | €46,893 | -€25 | -0.1% |
| Fixed assets | 21/28 | €11,181 | - | -€11,181 | |
| Tangible fixed assets | 22/27 | €11,181 | - | -€11,181 | |
| Furniture and vehicles | 24 | €11,181 | - | -€11,181 | |
| Current assets | 29/58 | €35,737 | €46,893 | +€11,156 | +31.2% |
| Amounts receivable within one year | 40/41 | €1,142 | €7,951 | +€6,810 | +596% |
| Trade receivables | 40 | €199 | - | -€199 | |
| Other amounts receivable | 41 | €943 | €7,951 | +€7,008 | +743% |
| Cash at bank and in hand | 54/58 | €27,875 | €30,819 | +€2,943 | +10.6% |
| Deferred charges and accrued income | 490/1 | €6,721 | €8,123 | +€1,403 | +20.9% |
| Total equity and liabilities | 10/49 | €46,918 | €46,893 | -€25 | -0.1% |
| Equity | 10/15 | €24,086 | €42,002 | +€17,916 | +74.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,086 | €37,002 | +€17,916 | +93.9% |
| Amounts payable | 17/49 | €22,832 | €4,891 | -€17,941 | -78.6% |
| Amounts payable within one year | 42/48 | €22,832 | €4,891 | -€17,941 | -78.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,022 | +€2,022 | |
| Trade debts | 44 | - | €899 | +€899 | |
| Suppliers | 440/4 | - | €899 | +€899 | |
| Taxes, remuneration and social security | 45 | €1,734 | €1,500 | -€234 | -13.5% |
| Taxes | 450/3 | €1,734 | €1,500 | -€234 | -13.5% |
| Other amounts payable | 47/48 | €21,099 | €470 | -€20,628 | -97.8% |
| Non-recurring operating income | 76A | - | €822 | +€822 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,519 | - | -€2,519 | |
| Other operating charges | 640/8 | €159 | €46 | -€113 | -71.2% |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €27,695 | €23,099 | -€4,596 | -16.6% |
| Operating profit (loss) | 9901 | €25,017 | €23,051 | -€1,967 | -7.9% |
| Financial income | 75/76B | €6 | €3 | -€3 | -56.9% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -56.9% |
| Financial charges | 65/66B | €880 | €146 | -€734 | -83.4% |
| Recurring financial charges | 65 | €880 | €146 | -€734 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €24,143 | €22,907 | -€1,236 | -5.1% |
| Income taxes | 67/77 | €5,057 | €4,992 | -€66 | -1.3% |
| Profit (loss) for the period | 9904 | €19,086 | €17,916 | -€1,170 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,086 | €17,916 | -€1,170 | -6.1% |
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.