"DYNAMIC KINE": what changed
Two fiscal 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.
"DYNAMIC KINE"
Largest movements
- Cash +€5,059
up €5,059 (+13.7%), from €36,929 to €41,988
mainly Net result for the year (+€5,555) and Other debts (+€1,363)
- Tangible fixed assets +€789
up €789 (+397.6%), from €198 to €987
- Profit (loss) carried forward +€5,555
up €5,555 (+23.6%), from €23,552 to €29,107
- Other debts +€1,363
up €1,363 (+26.4%), from €5,169 to €6,532
- Gross operating margin +€4,229
up €4,229 (+113.8%), from €3,716 to €7,945
- Taxes +€714
up €714 (+71.6%), from €998 to €1,711
- Depreciation +€204
up €204 (+51.4%), from €397 to €600
- Financial charges -€179
down €179 (-69.6%), from €258 to €78
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 | €39,074 | €44,929 | +€5,855 | +15.0% |
| Fixed assets | 21/28 | €198 | €987 | +€789 | +397.6% |
| Tangible fixed assets | 22/27 | €198 | €987 | +€789 | +397.6% |
| Plant, machinery and equipment | 23 | €198 | €987 | +€789 | +397.6% |
| Current assets | 29/58 | €38,875 | €43,942 | +€5,066 | +13.0% |
| Amounts receivable within one year | 40/41 | €1,502 | €1,502 | = | 0.0% |
| Other amounts receivable | 41 | €1,502 | €1,502 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,929 | €41,988 | +€5,059 | +13.7% |
| Deferred charges and accrued income | 490/1 | €444 | €451 | +€7 | +1.5% |
| Total equity and liabilities | 10/49 | €39,074 | €44,929 | +€5,855 | +15.0% |
| Equity | 10/15 | €26,552 | €32,107 | +€5,555 | +20.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,552 | €29,107 | +€5,555 | +23.6% |
| Amounts payable | 17/49 | €12,522 | €12,822 | +€300 | +2.4% |
| Amounts payable within one year | 42/48 | €9,956 | €10,644 | +€687 | +6.9% |
| Trade debts | 44 | €339 | - | -€339 | |
| Suppliers | 440/4 | €339 | - | -€339 | |
| Taxes, remuneration and social security | 45 | €4,449 | €4,111 | -€337 | -7.6% |
| Taxes | 450/3 | €4,449 | €4,111 | -€337 | -7.6% |
| Other amounts payable | 47/48 | €5,169 | €6,532 | +€1,363 | +26.4% |
| Accrued charges and deferred income | 492/3 | €2,565 | €2,178 | -€387 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €600 | +€204 | +51.4% |
| Gross operating margin | 9900 | €3,716 | €7,945 | +€4,229 | +113.8% |
| Operating profit (loss) | 9901 | €3,320 | €7,345 | +€4,025 | +121.2% |
| Financial charges | 65/66B | €258 | €78 | -€179 | -69.6% |
| Recurring financial charges | 65 | €258 | €78 | -€179 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €3,062 | €7,267 | +€4,204 | +137.3% |
| Income taxes | 67/77 | €998 | €1,711 | +€714 | +71.6% |
| Profit (loss) for the period | 9904 | €2,064 | €5,555 | +€3,491 | +169.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,064 | €5,555 | +€3,491 | +169.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.