Espace Kiné CCA: 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.
Espace Kiné CCA
Largest movements
- Cash +€70,873
up €70,873 (+110%), from €64,284 to €135,157
mainly Other debts (+€32,394) and Depreciation (+€23,581)
- Deferred charges and accrued income -€18,873
down €18,873 (-99.9%), from €18,900 to €27
- Tangible fixed assets -€12,781
down €12,781 (-5.0%), from €257,386 to €244,605
of which Land and buildings: -€8,481
- Receivables within one year -€12,176
down €12,176 (-21.8%), from €55,813 to €43,638
- Intangible fixed assets -€10,800
down €10,800 (-16.4%), from €65,747 to €54,947
- Other debts +€32,394
up €32,394 (+13.9%), from €232,470 to €264,863
- Debts after one year -€30,003
down €30,003 (-16.3%), from €184,357 to €154,354
of which Other amounts payable: -€18,000
- Trade debts +€6,964
up €6,964 (+3,632%), from €192 to €7,156
- Tax, wage and social debts +€6,502
up €6,502 (+6,219%), from €105 to €6,607
- Other operating charges -€30,255
down €30,255 (-11.7%), from €258,923 to €228,668
- Gross operating margin -€29,380
down €29,380 (-10.2%), from €287,070 to €257,690
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 | €462,130 | €478,373 | +€16,243 | +3.5% |
| Fixed assets | 21/28 | €323,132 | €299,552 | -€23,581 | -7.3% |
| Intangible fixed assets | 21 | €65,747 | €54,947 | -€10,800 | -16.4% |
| Tangible fixed assets | 22/27 | €257,386 | €244,605 | -€12,781 | -5.0% |
| Land and buildings | 22 | €240,000 | €231,519 | -€8,481 | -3.5% |
| Plant, machinery and equipment | 23 | €7,515 | €4,365 | -€3,150 | -41.9% |
| Furniture and vehicles | 24 | €9,870 | €8,720 | -€1,150 | -11.7% |
| Current assets | 29/58 | €138,997 | €178,821 | +€39,824 | +28.7% |
| Amounts receivable within one year | 40/41 | €55,813 | €43,638 | -€12,176 | -21.8% |
| Trade receivables | 40 | €55,813 | €43,638 | -€12,176 | -21.8% |
| Cash at bank and in hand | 54/58 | €64,284 | €135,157 | +€70,873 | +110% |
| Deferred charges and accrued income | 490/1 | €18,900 | €27 | -€18,873 | -99.9% |
| Total equity and liabilities | 10/49 | €462,130 | €478,373 | +€16,243 | +3.5% |
| Equity | 10/15 | €15,155 | €15,155 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155 | €155 | = | 0.0% |
| Amounts payable | 17/49 | €446,975 | €463,218 | +€16,243 | +3.6% |
| Amounts payable after more than one year | 17 | €184,357 | €154,354 | -€30,003 | -16.3% |
| Financial debts | 170/4 | €164,857 | €152,854 | -€12,003 | -7.3% |
| Other amounts payable | 178/9 | €19,500 | €1,500 | -€18,000 | -92.3% |
| Amounts payable within one year | 42/48 | €262,618 | €308,864 | +€46,246 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €29,852 | €30,152 | +€300 | +1.0% |
| Financial debts | 43 | - | €85 | +€85 | |
| Credit institutions | 430/8 | - | €85 | +€85 | |
| Trade debts | 44 | €192 | €7,156 | +€6,964 | +3,632% |
| Suppliers | 440/4 | €192 | €7,156 | +€6,964 | +3,632% |
| Taxes, remuneration and social security | 45 | €105 | €6,607 | +€6,502 | +6,219% |
| Taxes | 450/3 | €105 | €6,607 | +€6,502 | +6,219% |
| Other amounts payable | 47/48 | €232,470 | €264,863 | +€32,394 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,220 | €23,581 | +€361 | +1.6% |
| Other operating charges | 640/8 | €258,923 | €228,668 | -€30,255 | -11.7% |
| Gross operating margin | 9900 | €287,070 | €257,690 | -€29,380 | -10.2% |
| Operating profit (loss) | 9901 | €4,926 | €5,441 | +€515 | +10.4% |
| Financial charges | 65/66B | €4,822 | €5,112 | +€291 | +6.0% |
| Recurring financial charges | 65 | €4,822 | €5,112 | +€291 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €105 | €329 | +€224 | +214% |
| Income taxes | 67/77 | €105 | €329 | +€224 | +214% |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 26 October 2026 via checked.be.