I'M 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.
I'M Kiné
Largest movements
- Tangible fixed assets +€43,246
up €43,246 (+4,971%), from €870 to €44,116
of which Furniture and vehicles: +€43,801
- Cash +€32,808
up €32,808 (+149%), from €22,072 to €54,881
mainly Debts after one year (+€29,648) and Net result for the year (+€24,123)
- Deferred charges and accrued income -€15,944
down €15,944 (-59.7%), from €26,726 to €10,782
- Receivables within one year +€5,129
up €5,129 (+93.7%), from €5,472 to €10,601
of which Other amounts receivable: +€4,047
- Debts after one year +€29,648
up €29,648, from €0 to €29,648
- Reserves +€24,123
up €24,123 (+52.7%), from €45,756 to €69,879
- Current portion of long-term debt +€7,668
up €7,668 (+2,686%), from €285 to €7,954
- Tax, wage and social debts +€7,227
up €7,227 (+271%), from €2,664 to €9,891
of which Taxes: +€7,227
- Trade debts -€3,380
down €3,380 (-100%), from €3,380 to €0
- Gross operating margin +€35,810
up €35,810 (+500%), from €7,164 to €42,974
- Taxes +€6,388
up €6,388 (+235%), from €2,714 to €9,102
- Depreciation +€4,305
up €4,305 (+202%), from €2,128 to €6,433
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 | €55,187 | €120,427 | +€65,240 | +118% |
| Fixed assets | 21/28 | €917 | €44,163 | +€43,246 | +4,717% |
| Tangible fixed assets | 22/27 | €870 | €44,116 | +€43,246 | +4,971% |
| Plant, machinery and equipment | 23 | €173 | €88 | -€84 | -48.9% |
| Furniture and vehicles | 24 | €227 | €44,028 | +€43,801 | +19,288% |
| Leasing and similar rights | 25 | €470 | €0 | -€470 | -100% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €54,271 | €76,264 | +€21,993 | +40.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,472 | €10,601 | +€5,129 | +93.7% |
| Trade receivables | 40 | - | €1,082 | +€1,082 | |
| Other amounts receivable | 41 | €5,472 | €9,519 | +€4,047 | +74.0% |
| Cash at bank and in hand | 54/58 | €22,072 | €54,881 | +€32,808 | +149% |
| Deferred charges and accrued income | 490/1 | €26,726 | €10,782 | -€15,944 | -59.7% |
| Total equity and liabilities | 10/49 | €55,187 | €120,427 | +€65,240 | +118% |
| Equity | 10/15 | €48,756 | €72,879 | +€24,123 | +49.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,756 | €69,879 | +€24,123 | +52.7% |
| Distributable reserves | 133 | €45,756 | €69,879 | +€24,123 | +52.7% |
| Amounts payable | 17/49 | €6,432 | €47,548 | +€41,117 | +639% |
| Amounts payable after more than one year | 17 | €0 | €29,648 | +€29,648 | |
| Financial debts | 170/4 | €0 | €29,648 | +€29,648 | |
| Amounts payable within one year | 42/48 | €6,329 | €17,845 | +€11,516 | +182% |
| Current portion of amounts payable after more than one year | 42 | €285 | €7,954 | +€7,668 | +2,686% |
| Trade debts | 44 | €3,380 | €0 | -€3,380 | -100% |
| Suppliers | 440/4 | €3,380 | €0 | -€3,380 | -100% |
| Taxes, remuneration and social security | 45 | €2,664 | €9,891 | +€7,227 | +271% |
| Taxes | 450/3 | €2,664 | €9,891 | +€7,227 | +271% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €102 | €56 | -€47 | -45.6% |
| Remuneration, social security and pensions | 62 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,128 | €6,433 | +€4,305 | +202% |
| Other operating charges | 640/8 | €912 | €1,314 | +€402 | +44.1% |
| Non-recurring operating charges | 66A | - | €470 | +€470 | |
| Gross operating margin | 9900 | €7,164 | €42,974 | +€35,810 | +500% |
| Operating profit (loss) | 9901 | €4,124 | €34,606 | +€30,483 | +739% |
| Financial income | 75/76B | €254 | €199 | -€56 | -21.8% |
| Recurring financial income | 75 | €254 | €199 | -€56 | -21.8% |
| Financial charges | 65/66B | €1,264 | €1,580 | +€316 | +25.0% |
| Recurring financial charges | 65 | €1,264 | €1,580 | +€316 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €3,114 | €33,225 | +€30,111 | +967% |
| Income taxes | 67/77 | €2,714 | €9,102 | +€6,388 | +235% |
| Profit (loss) for the period | 9904 | €400 | €24,123 | +€23,723 | +5,933% |
| Profit (loss) for the period to be appropriated | 9905 | €400 | €24,123 | +€23,723 | +5,933% |
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 31 October 2026 via checked.be.