JC 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.
JC Kiné
Largest movements
- Cash -€10,098
down €10,098 (-27.5%), from €36,688 to €26,589
mainly Contributions, distributions and other (-€15,000) and Other debts (-€5,000)
- Receivables within one year +€3,196
up €3,196 (+24.7%), from €12,955 to €16,151
- Deferred charges and accrued income +€1,749
up €1,749 (+20.3%), from €8,635 to €10,384
- Reserves +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Profit (loss) carried forward -€6,141
down €6,141 (-55.4%), from €11,082 to €4,941
- Other debts -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Tax, wage and social debts -€3,861
down €3,861 (-27.0%), from €14,296 to €10,435
- Gross operating margin -€1,455
down €1,455 (-5.3%), from €27,447 to €25,992
- Taxes -€931
down €931 (-11.7%), from €7,933 to €7,002
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 | €58,814 | €53,399 | -€5,414 | -9.2% |
| Fixed assets | 21/28 | €536 | €275 | -€262 | -48.8% |
| Tangible fixed assets | 22/27 | €536 | €275 | -€262 | -48.8% |
| Furniture and vehicles | 24 | €536 | €275 | -€262 | -48.8% |
| Current assets | 29/58 | €58,278 | €53,125 | -€5,153 | -8.8% |
| Amounts receivable within one year | 40/41 | €12,955 | €16,151 | +€3,196 | +24.7% |
| Other amounts receivable | 41 | €12,955 | €16,151 | +€3,196 | +24.7% |
| Cash at bank and in hand | 54/58 | €36,688 | €26,589 | -€10,098 | -27.5% |
| Deferred charges and accrued income | 490/1 | €8,635 | €10,384 | +€1,749 | +20.3% |
| Total equity and liabilities | 10/49 | €58,814 | €53,399 | -€5,414 | -9.2% |
| Equity | 10/15 | €24,082 | €27,941 | +€3,859 | +16.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €20,000 | +€10,000 | +100% |
| Distributable reserves | 133 | €10,000 | €20,000 | +€10,000 | +100% |
| Profit (loss) carried forward | 14 | €11,082 | €4,941 | -€6,141 | -55.4% |
| Amounts payable | 17/49 | €34,732 | €25,459 | -€9,273 | -26.7% |
| Amounts payable within one year | 42/48 | €34,732 | €25,459 | -€9,273 | -26.7% |
| Trade debts | 44 | €437 | €24 | -€413 | -94.5% |
| Suppliers | 440/4 | €437 | €24 | -€413 | -94.5% |
| Taxes, remuneration and social security | 45 | €14,296 | €10,435 | -€3,861 | -27.0% |
| Taxes | 450/3 | €14,296 | €10,435 | -€3,861 | -27.0% |
| Other amounts payable | 47/48 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262 | €262 | = | 0.0% |
| Other operating charges | 640/8 | €464 | €373 | -€91 | -19.7% |
| Gross operating margin | 9900 | €27,447 | €25,992 | -€1,455 | -5.3% |
| Operating profit (loss) | 9901 | €26,721 | €25,357 | -€1,364 | -5.1% |
| Financial income | 75/76B | €639 | €657 | +€18 | +2.8% |
| Recurring financial income | 75 | €639 | €657 | +€18 | +2.8% |
| Financial charges | 65/66B | €135 | €153 | +€18 | +13.3% |
| Recurring financial charges | 65 | €135 | €153 | +€18 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €27,225 | €25,861 | -€1,364 | -5.0% |
| Income taxes | 67/77 | €7,933 | €7,002 | -€931 | -11.7% |
| Profit (loss) for the period | 9904 | €19,292 | €18,859 | -€433 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,292 | €18,859 | -€433 | -2.2% |
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 23 October 2026 via checked.be.