KAINUMAI: 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.
KAINUMAI
Largest movements
- Cash +€28,549
up €28,549 (+47.9%), from €59,634 to €88,183
mainly Net result for the year (+€33,420) and Receivables within one year (+€3,401)
- Receivables within one year -€3,401
down €3,401 (-20.4%), from €16,698 to €13,297
of which Trade receivables: -€3,403
- Reserves +€26,420
up €26,420 (+63.9%), from €41,337 to €67,757
- Other debts -€1,040
down €1,040 (-4.6%), from €22,717 to €21,677
- Gross operating margin +€800
up €800 (+1.9%), from €41,229 to €42,029
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 | €77,176 | €102,270 | +€25,093 | +32.5% |
| Current assets | 29/58 | €77,176 | €102,270 | +€25,093 | +32.5% |
| Amounts receivable within one year | 40/41 | €16,698 | €13,297 | -€3,401 | -20.4% |
| Trade receivables | 40 | €16,698 | €13,295 | -€3,403 | -20.4% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €59,634 | €88,183 | +€28,549 | +47.9% |
| Deferred charges and accrued income | 490/1 | €844 | €790 | -€54 | -6.4% |
| Total equity and liabilities | 10/49 | €77,176 | €102,270 | +€25,093 | +32.5% |
| Equity | 10/15 | €41,437 | €67,857 | +€26,420 | +63.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €41,337 | €67,757 | +€26,420 | +63.9% |
| Distributable reserves | 133 | €41,337 | €67,757 | +€26,420 | +63.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,739 | €34,413 | -€1,327 | -3.7% |
| Amounts payable within one year | 42/48 | €35,739 | €34,413 | -€1,327 | -3.7% |
| Financial debts | 43 | €69 | €52 | -€17 | -24.0% |
| Credit institutions | 430/8 | €69 | €52 | -€17 | -24.0% |
| Trade debts | 44 | €390 | €878 | +€488 | +125% |
| Suppliers | 440/4 | €390 | €878 | +€488 | +125% |
| Taxes, remuneration and social security | 45 | €12,564 | €11,805 | -€759 | -6.0% |
| Taxes | 450/3 | €9,687 | €8,910 | -€777 | -8.0% |
| Remuneration and social security | 454/9 | €2,877 | €2,895 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €22,717 | €21,677 | -€1,040 | -4.6% |
| Gross operating margin | 9900 | €41,229 | €42,029 | +€800 | +1.9% |
| Operating profit (loss) | 9901 | €41,229 | €42,029 | +€800 | +1.9% |
| Financial income | 75/76B | €1 | €10 | +€10 | +1,956% |
| Recurring financial income | 75 | €1 | €10 | +€10 | +1,956% |
| Financial charges | 65/66B | €31 | €210 | +€179 | +576% |
| Recurring financial charges | 65 | €31 | €210 | +€179 | +576% |
| Profit (loss) for the period before taxes | 9903 | €41,199 | €41,830 | +€631 | +1.5% |
| Income taxes | 67/77 | €8,234 | €8,409 | +€175 | +2.1% |
| Profit (loss) for the period | 9904 | €32,965 | €33,420 | +€456 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,965 | €33,420 | +€456 | +1.4% |
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 15 October 2026 via checked.be.