DONNAY 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.
DONNAY Kiné
Largest movements
- Tangible fixed assets +€12,924
up €12,924 (+31.2%), from €41,397 to €54,321
of which Furniture and vehicles: +€14,665
- Cash -€9,478
down €9,478 (-71.3%), from €13,284 to €3,806
mainly Investment in fixed assets (net) (-€23,818) and Other debts (-€5,484)
- Stocks and contracts +€4,583
new in 2025: €4,583
- Deferred charges and accrued income +€719
up €719 (+1641.3%), from €44 to €763
- Debts after one year +€9,529
up €9,529 (+81.6%), from €11,679 to €21,208
- Other debts -€5,484
down €5,484 (-27.8%), from €19,732 to €14,249
- Current portion of long-term debt +€4,642
up €4,642 (+128.0%), from €3,626 to €8,268
- Accrued charges and deferred income +€1,224
up €1,224 (+154.7%), from €791 to €2,015
- Trade debts -€671
down €671 (-37.0%), from €1,815 to €1,144
- Gross operating margin -€7,767
down €7,767 (-36.3%), from €21,372 to €13,605
- Depreciation +€7,658
up €7,658 (+236.6%), from €3,236 to €10,895
- Taxes -€2,968
down €2,968 (-95.7%), from €3,100 to €132
- Financial charges +€982
up €982 (+72.7%), from €1,351 to €2,333
- Other operating charges -€663
down €663 (-44.6%), from €1,485 to €822
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 | €55,944 | €64,750 | +€8,807 | +15.7% |
| Fixed assets | 21/28 | €41,397 | €54,321 | +€12,924 | +31.2% |
| Tangible fixed assets | 22/27 | €41,397 | €54,321 | +€12,924 | +31.2% |
| Land and buildings | 22 | €1,142 | €869 | -€272 | -23.8% |
| Plant, machinery and equipment | 23 | €4,607 | €3,872 | -€734 | -15.9% |
| Furniture and vehicles | 24 | €32,152 | €46,817 | +€14,665 | +45.6% |
| Other tangible fixed assets | 26 | €3,498 | €2,762 | -€735 | -21.0% |
| Current assets | 29/58 | €14,546 | €10,429 | -€4,117 | -28.3% |
| Stocks and contracts in progress | 3 | - | €4,583 | +€4,583 | |
| Stocks | 30/36 | - | €4,583 | +€4,583 | |
| Amounts receivable within one year | 40/41 | €1,218 | €1,277 | +€58 | +4.8% |
| Trade receivables | 40 | €218 | €277 | +€58 | +26.6% |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,284 | €3,806 | -€9,478 | -71.3% |
| Deferred charges and accrued income | 490/1 | €44 | €763 | +€719 | +1641.3% |
| Total equity and liabilities | 10/49 | €55,944 | €64,750 | +€8,807 | +15.7% |
| Equity | 10/15 | €15,200 | €14,634 | -€566 | -3.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,200 | €11,634 | -€566 | -4.6% |
| Distributable reserves | 133 | €12,200 | €11,634 | -€566 | -4.6% |
| Amounts payable | 17/49 | €40,743 | €50,116 | +€9,373 | +23.0% |
| Amounts payable after more than one year | 17 | €11,679 | €21,208 | +€9,529 | +81.6% |
| Financial debts | 170/4 | €11,679 | €21,208 | +€9,529 | +81.6% |
| Amounts payable within one year | 42/48 | €28,273 | €26,893 | -€1,380 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €3,626 | €8,268 | +€4,642 | +128.0% |
| Trade debts | 44 | €1,815 | €1,144 | -€671 | -37.0% |
| Suppliers | 440/4 | €1,815 | €1,144 | -€671 | -37.0% |
| Taxes, remuneration and social security | 45 | €3,100 | €3,232 | +€132 | +4.3% |
| Taxes | 450/3 | €3,100 | €3,232 | +€132 | +4.3% |
| Other amounts payable | 47/48 | €19,732 | €14,249 | -€5,484 | -27.8% |
| Accrued charges and deferred income | 492/3 | €791 | €2,015 | +€1,224 | +154.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,236 | €10,895 | +€7,658 | +236.6% |
| Other operating charges | 640/8 | €1,485 | €822 | -€663 | -44.6% |
| Gross operating margin | 9900 | €21,372 | €13,605 | -€7,767 | -36.3% |
| Operating profit (loss) | 9901 | €16,651 | €1,889 | -€14,762 | -88.7% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €1,351 | €2,333 | +€982 | +72.7% |
| Recurring financial charges | 65 | €1,351 | €2,333 | +€982 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | €15,300 | -€434 | -€15,734 | |
| Income taxes | 67/77 | €3,100 | €132 | -€2,968 | -95.7% |
| Profit (loss) for the period | 9904 | €12,200 | -€566 | -€12,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,200 | -€566 | -€12,766 |
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 11 October 2026 via checked.be.