DH 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.
DH KINE
Largest movements
- Receivables within one year +€4,500
up €4,500 (+300%), from €1,500 to €6,000
- Cash -€1,108
down €1,108 (-10.3%), from €10,803 to €9,695
mainly Receivables within one year (-€4,500)
- Reserves +€2,032
up €2,032 (+31.8%), from €6,396 to €8,428
- Tax, wage and social debts +€762
up €762 (+28.4%), from €2,688 to €3,450
- Accrued charges and deferred income +€390
new in 2025: €390
- Other debts +€208
up €208 (+548%), from €38 to €246
- Gross operating margin -€8,440
down €8,440 (-74.4%), from €11,349 to €2,908
- Other operating charges -€2,007
no longer reported in 2025 (was €2,007)
- Taxes -€1,926
down €1,926 (-71.6%), from €2,688 to €762
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 | €12,303 | €15,695 | +€3,392 | +27.6% |
| Current assets | 29/58 | €12,303 | €15,695 | +€3,392 | +27.6% |
| Amounts receivable within one year | 40/41 | €1,500 | €6,000 | +€4,500 | +300% |
| Trade receivables | 40 | €1,500 | €6,000 | +€4,500 | +300% |
| Cash at bank and in hand | 54/58 | €10,803 | €9,695 | -€1,108 | -10.3% |
| Total equity and liabilities | 10/49 | €12,303 | €15,695 | +€3,392 | +27.6% |
| Equity | 10/15 | €9,396 | €11,428 | +€2,032 | +21.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,396 | €8,428 | +€2,032 | +31.8% |
| Distributable reserves | 133 | €6,396 | €8,428 | +€2,032 | +31.8% |
| Amounts payable | 17/49 | €2,907 | €4,268 | +€1,360 | +46.8% |
| Amounts payable within one year | 42/48 | €2,907 | €3,878 | +€970 | +33.4% |
| Trade debts | 44 | €182 | €182 | = | 0.0% |
| Suppliers | 440/4 | €182 | €182 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,688 | €3,450 | +€762 | +28.4% |
| Taxes | 450/3 | €2,688 | €3,450 | +€762 | +28.4% |
| Other amounts payable | 47/48 | €38 | €246 | +€208 | +548% |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Other operating charges | 640/8 | €2,007 | - | -€2,007 | |
| Non-recurring operating charges | 66A | €247 | - | -€247 | |
| Gross operating margin | 9900 | €11,349 | €2,908 | -€8,440 | -74.4% |
| Operating profit (loss) | 9901 | €9,095 | €2,908 | -€6,186 | -68.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €11 | €114 | +€103 | +929% |
| Recurring financial charges | 65 | €11 | €114 | +€103 | +929% |
| Profit (loss) for the period before taxes | 9903 | €9,083 | €2,794 | -€6,289 | -69.2% |
| Income taxes | 67/77 | €2,688 | €762 | -€1,926 | -71.6% |
| Profit (loss) for the period | 9904 | €6,396 | €2,032 | -€4,364 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,396 | €2,032 | -€4,364 | -68.2% |
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 22 October 2026 via checked.be.