Het KinePlein: 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.
Het KinePlein
Largest movements
- Tangible fixed assets +€35,788
up €35,788 (+21.0%), from €170,663 to €206,451
of which Land and buildings: +€40,798
- Deferred charges and accrued income +€8,572
new in 2025: €8,572
- Other debts +€54,611
up €54,611 (+142%), from €38,389 to €93,000
- Debts after one year -€8,462
down €8,462 (-7.5%), from €113,024 to €104,562
- Trade debts -€4,491
down €4,491 (-65.7%), from €6,840 to €2,349
- Reserves +€3,007
up €3,007 (+40.9%), from €7,350 to €10,358
- Depreciation +€19,021
up €19,021 (+409%), from €4,654 to €23,675
- Gross operating margin +€15,585
up €15,585 (+91.2%), from €17,088 to €32,673
- Financial charges +€2,416
up €2,416 (+84.4%), from €2,862 to €5,278
- Other operating charges -€1,081
down €1,081 (-72.4%), from €1,494 to €413
- Taxes -€434
down €434 (-59.1%), from €735 to €301
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 | €177,863 | €223,502 | +€45,639 | +25.7% |
| Formation expenses | 20 | €1,666 | €1,315 | -€351 | -21.1% |
| Fixed assets | 21/28 | €170,663 | €206,451 | +€35,788 | +21.0% |
| Tangible fixed assets | 22/27 | €170,663 | €206,451 | +€35,788 | +21.0% |
| Land and buildings | 22 | €107,993 | €148,790 | +€40,798 | +37.8% |
| Plant, machinery and equipment | 23 | €62,670 | €55,047 | -€7,624 | -12.2% |
| Furniture and vehicles | 24 | - | €2,614 | +€2,614 | |
| Current assets | 29/58 | €5,534 | €15,736 | +€10,202 | +184% |
| Amounts receivable within one year | 40/41 | €464 | €660 | +€197 | +42.4% |
| Other amounts receivable | 41 | €464 | €660 | +€197 | +42.4% |
| Cash at bank and in hand | 54/58 | €5,070 | €6,504 | +€1,434 | +28.3% |
| Deferred charges and accrued income | 490/1 | - | €8,572 | +€8,572 | |
| Total equity and liabilities | 10/49 | €177,863 | €223,502 | +€45,639 | +25.7% |
| Equity | 10/15 | €10,350 | €13,358 | +€3,007 | +29.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,350 | €10,358 | +€3,007 | +40.9% |
| Distributable reserves | 133 | €7,350 | €10,358 | +€3,007 | +40.9% |
| Amounts payable | 17/49 | €167,512 | €210,144 | +€42,632 | +25.4% |
| Amounts payable after more than one year | 17 | €113,024 | €104,562 | -€8,462 | -7.5% |
| Financial debts | 170/4 | €113,024 | €104,562 | -€8,462 | -7.5% |
| Amounts payable within one year | 42/48 | €54,488 | €105,582 | +€51,094 | +93.8% |
| Current portion of amounts payable after more than one year | 42 | €8,418 | €8,759 | +€341 | +4.1% |
| Trade debts | 44 | €6,840 | €2,349 | -€4,491 | -65.7% |
| Suppliers | 440/4 | €6,840 | €2,349 | -€4,491 | -65.7% |
| Taxes, remuneration and social security | 45 | €842 | €1,475 | +€633 | +75.2% |
| Taxes | 450/3 | €842 | €1,475 | +€633 | +75.2% |
| Other amounts payable | 47/48 | €38,389 | €93,000 | +€54,611 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,654 | €23,675 | +€19,021 | +409% |
| Other operating charges | 640/8 | €1,494 | €413 | -€1,081 | -72.4% |
| Gross operating margin | 9900 | €17,088 | €32,673 | +€15,585 | +91.2% |
| Operating profit (loss) | 9901 | €10,941 | €8,586 | -€2,355 | -21.5% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €2,862 | €5,278 | +€2,416 | +84.4% |
| Recurring financial charges | 65 | €2,862 | €5,278 | +€2,416 | +84.4% |
| Profit (loss) for the period before taxes | 9903 | €8,085 | €3,308 | -€4,777 | -59.1% |
| Income taxes | 67/77 | €735 | €301 | -€434 | -59.1% |
| Profit (loss) for the period | 9904 | €7,350 | €3,007 | -€4,343 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,350 | €3,007 | -€4,343 | -59.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.