DL 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.
DL KINE
Largest movements
- Receivables within one year +€7,757
new in 2025: €7,757
- Cash -€3,300
down €3,300 (-4.8%), from €69,407 to €66,106
mainly Receivables within one year (-€7,757) and Tax, wage and social debts (-€2,500)
- Tangible fixed assets -€1,326
down €1,326 (-75.8%), from €1,750 to €424
of which Plant, machinery and equipment: -€1,153
- Profit (loss) carried forward +€6,345
up €6,345 (+11.5%), from €54,972 to €61,316
- Tax, wage and social debts -€2,500
down €2,500 (-50.0%), from €5,000 to €2,500
- Gross operating margin -€7,278
down €7,278 (-34.6%), from €21,054 to €13,776
- Taxes +€5,594
new in 2025: €5,594
- Financial charges -€1,425
down €1,425 (-76.9%), from €1,852 to €427
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.
Cash bridge derived
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 | €71,157 | €74,287 | +€3,130 | +4.4% |
| Fixed assets | 21/28 | €1,750 | €424 | -€1,326 | -75.8% |
| Tangible fixed assets | 22/27 | €1,750 | €424 | -€1,326 | -75.8% |
| Plant, machinery and equipment | 23 | €1,407 | €253 | -€1,153 | -82.0% |
| Furniture and vehicles | 24 | €344 | €171 | -€173 | -50.3% |
| Current assets | 29/58 | €69,407 | €73,863 | +€4,457 | +6.4% |
| Amounts receivable within one year | 40/41 | - | €7,757 | +€7,757 | |
| Other amounts receivable | 41 | - | €7,757 | +€7,757 | |
| Cash at bank and in hand | 54/58 | €69,407 | €66,106 | -€3,300 | -4.8% |
| Total equity and liabilities | 10/49 | €71,157 | €74,287 | +€3,130 | +4.4% |
| Equity | 10/15 | €59,972 | €66,316 | +€6,345 | +10.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,972 | €61,316 | +€6,345 | +11.5% |
| Amounts payable | 17/49 | €11,185 | €7,971 | -€3,214 | -28.7% |
| Amounts payable within one year | 42/48 | €11,185 | €7,971 | -€3,214 | -28.7% |
| Trade debts | 44 | €714 | - | -€714 | |
| Suppliers | 440/4 | €714 | - | -€714 | |
| Taxes, remuneration and social security | 45 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Remuneration and social security | 454/9 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Other amounts payable | 47/48 | €5,471 | €5,471 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €1,326 | = | 0.0% |
| Other operating charges | 640/8 | - | €84 | +€84 | |
| Gross operating margin | 9900 | €21,054 | €13,776 | -€7,278 | -34.6% |
| Operating profit (loss) | 9901 | €19,728 | €12,366 | -€7,362 | -37.3% |
| Financial charges | 65/66B | €1,852 | €427 | -€1,425 | -76.9% |
| Recurring financial charges | 65 | €1,852 | €427 | -€1,425 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €17,876 | €11,939 | -€5,937 | -33.2% |
| Income taxes | 67/77 | - | €5,594 | +€5,594 | |
| Profit (loss) for the period | 9904 | €17,876 | €6,345 | -€11,531 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,876 | €6,345 | -€11,531 | -64.5% |
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 10 October 2026 via checked.be.