JD KinéSport: 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.
JD KinéSport
Largest movements
- Cash +€42,838
up €42,838 (+84.9%), from €50,486 to €93,324
mainly Deferred charges and accrued income (+€23,626) and Net result for the year (+€12,570)
- Deferred charges and accrued income -€23,626
down €23,626 (-60.4%), from €39,097 to €15,470
- Receivables within one year +€3,202
up €3,202 (+17.2%), from €18,610 to €21,812
- Receivables after one year -€1,851
down €1,851 (-25.4%), from €7,272 to €5,422
- Reserves +€12,570
up €12,570 (+12.1%), from €104,190 to €116,760
- Tax, wage and social debts +€6,970
up €6,970 (+40.1%), from €17,375 to €24,344
of which Taxes: +€4,659
- Gross operating margin -€47,515
down €47,515 (-72.1%), from €65,859 to €18,344
- Taxes -€13,020
down €13,020 (-76.7%), from €16,975 to €3,954
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 | €123,446 | €143,096 | +€19,650 | +15.9% |
| Fixed assets | 21/28 | €7,981 | €7,068 | -€913 | -11.4% |
| Tangible fixed assets | 22/27 | €7,981 | €7,068 | -€913 | -11.4% |
| Plant, machinery and equipment | 23 | €5,997 | €5,289 | -€708 | -11.8% |
| Furniture and vehicles | 24 | €1,984 | €1,779 | -€205 | -10.3% |
| Current assets | 29/58 | €115,465 | €136,028 | +€20,563 | +17.8% |
| Amounts receivable after more than one year | 29 | €7,272 | €5,422 | -€1,851 | -25.4% |
| Other amounts receivable | 291 | €7,272 | €5,422 | -€1,851 | -25.4% |
| Amounts receivable within one year | 40/41 | €18,610 | €21,812 | +€3,202 | +17.2% |
| Other amounts receivable | 41 | €18,610 | €21,812 | +€3,202 | +17.2% |
| Cash at bank and in hand | 54/58 | €50,486 | €93,324 | +€42,838 | +84.9% |
| Deferred charges and accrued income | 490/1 | €39,097 | €15,470 | -€23,626 | -60.4% |
| Total equity and liabilities | 10/49 | €123,446 | €143,096 | +€19,650 | +15.9% |
| Equity | 10/15 | €105,590 | €118,160 | +€12,570 | +11.9% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €104,190 | €116,760 | +€12,570 | +12.1% |
| Distributable reserves | 133 | €104,190 | €116,760 | +€12,570 | +12.1% |
| Amounts payable | 17/49 | €17,856 | €24,935 | +€7,080 | +39.6% |
| Amounts payable within one year | 42/48 | €17,656 | €24,935 | +€7,280 | +41.2% |
| Trade debts | 44 | €281 | €591 | +€310 | +110% |
| Suppliers | 440/4 | €281 | €591 | +€310 | +110% |
| Taxes, remuneration and social security | 45 | €17,375 | €24,344 | +€6,970 | +40.1% |
| Taxes | 450/3 | €17,375 | €22,034 | +€4,659 | +26.8% |
| Remuneration and social security | 454/9 | - | €2,310 | +€2,310 | |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €913 | +€411 | +82.0% |
| Other operating charges | 640/8 | €535 | €870 | +€335 | +62.7% |
| Gross operating margin | 9900 | €65,859 | €18,344 | -€47,515 | -72.1% |
| Operating profit (loss) | 9901 | €64,823 | €16,560 | -€48,262 | -74.5% |
| Financial income | 75/76B | €706 | €277 | -€429 | -60.7% |
| Recurring financial income | 75 | €706 | €277 | -€429 | -60.7% |
| Financial charges | 65/66B | €89 | €313 | +€224 | +252% |
| Recurring financial charges | 65 | €89 | €313 | +€224 | +252% |
| Profit (loss) for the period before taxes | 9903 | €65,440 | €16,524 | -€48,916 | -74.7% |
| Income taxes | 67/77 | €16,975 | €3,954 | -€13,020 | -76.7% |
| Profit (loss) for the period | 9904 | €48,465 | €12,570 | -€35,895 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,465 | €12,570 | -€35,895 | -74.1% |
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 21 October 2026 via checked.be.