GS Kiné-pro: 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.
GS Kiné-pro
Largest movements
- Tangible fixed assets -€12,130
down €12,130 (-42.3%), from €28,682 to €16,552
of which Furniture and vehicles: -€10,808
- Cash +€8,393
up €8,393 (+93.4%), from €8,985 to €17,378
mainly Net result for the year (+€14,665) and Depreciation (+€8,289)
- Receivables within one year -€1,706
down €1,706 (-35.2%), from €4,842 to €3,136
of which Other amounts receivable: -€1,217
- Deferred charges and accrued income -€1,102
down €1,102 (-80.9%), from €1,362 to €260
- Profit (loss) carried forward +€14,665
up €14,665 (+36.8%), from -€39,873 to -€25,208
- Other debts -€9,459
down €9,459 (-17.0%), from €55,791 to €46,332
- Trade debts -€6,730
down €6,730 (-34.7%), from €19,423 to €12,693
- Tax, wage and social debts -€4,564
down €4,564 (-68.7%), from €6,646 to €2,082
of which Taxes: -€2,564
- Advances received -€457
no longer reported in 2025 (was €457)
- Gross operating margin +€50,572
up €50,572, from -€17,429 to €33,143
- Financial charges +€7,322
up €7,322 (+3,834%), from €191 to €7,513
of which Non-recurring financial charges: +€7,221
- Depreciation -€6,194
down €6,194 (-42.8%), from €14,483 to €8,289
- Staff costs -€1,246
no longer reported in 2025 (was €1,246)
- Other operating charges +€482
up €482 (+33.0%), from €1,459 to €1,941
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 | €43,871 | €37,326 | -€6,545 | -14.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €28,682 | €16,552 | -€12,130 | -42.3% |
| Tangible fixed assets | 22/27 | €28,682 | €16,552 | -€12,130 | -42.3% |
| Plant, machinery and equipment | 23 | €3,276 | €1,954 | -€1,322 | -40.4% |
| Furniture and vehicles | 24 | €25,406 | €14,598 | -€10,808 | -42.5% |
| Current assets | 29/58 | €15,189 | €20,774 | +€5,585 | +36.8% |
| Amounts receivable within one year | 40/41 | €4,842 | €3,136 | -€1,706 | -35.2% |
| Trade receivables | 40 | €2,855 | €2,366 | -€490 | -17.1% |
| Other amounts receivable | 41 | €1,987 | €771 | -€1,217 | -61.2% |
| Cash at bank and in hand | 54/58 | €8,985 | €17,378 | +€8,393 | +93.4% |
| Deferred charges and accrued income | 490/1 | €1,362 | €260 | -€1,102 | -80.9% |
| Total equity and liabilities | 10/49 | €43,871 | €37,326 | -€6,545 | -14.9% |
| Equity | 10/15 | -€38,445 | -€23,780 | +€14,665 | +38.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €428 | €428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €428 | €428 | = | 0.0% |
| Reserves not available under the articles | 1311 | €428 | €428 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,873 | -€25,208 | +€14,665 | +36.8% |
| Amounts payable | 17/49 | €82,316 | €61,106 | -€21,210 | -25.8% |
| Amounts payable within one year | 42/48 | €82,316 | €61,106 | -€21,210 | -25.8% |
| Trade debts | 44 | €19,423 | €12,693 | -€6,730 | -34.7% |
| Suppliers | 440/4 | €19,423 | €12,693 | -€6,730 | -34.7% |
| Advances received on contracts in progress | 46 | €457 | - | -€457 | |
| Taxes, remuneration and social security | 45 | €6,646 | €2,082 | -€4,564 | -68.7% |
| Taxes | 450/3 | €4,646 | €2,082 | -€2,564 | -55.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €55,791 | €46,332 | -€9,459 | -17.0% |
| Non-recurring operating income | 76A | €107 | - | -€107 | |
| Remuneration, social security and pensions | 62 | €1,246 | - | -€1,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,483 | €8,289 | -€6,194 | -42.8% |
| Other operating charges | 640/8 | €1,459 | €1,941 | +€482 | +33.0% |
| Non-recurring operating charges | 66A | - | €435 | +€435 | |
| Gross operating margin | 9900 | -€17,429 | €33,143 | +€50,572 | |
| Operating profit (loss) | 9901 | -€34,618 | €22,477 | +€57,095 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €191 | €7,513 | +€7,322 | +3,834% |
| Recurring financial charges | 65 | €191 | €292 | +€101 | +52.8% |
| Non-recurring financial charges | 66B | - | €7,221 | +€7,221 | |
| Profit (loss) for the period before taxes | 9903 | -€34,809 | €14,981 | +€49,790 | |
| Income taxes | 67/77 | €46 | €316 | +€270 | +586% |
| Profit (loss) for the period | 9904 | -€34,855 | €14,665 | +€49,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,855 | €14,665 | +€49,520 |
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 29 October 2026 via checked.be.