KB 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.
KB Kiné
Largest movements
- Cash +€53,066
up €53,066 (+35.6%), from €149,257 to €202,324
mainly Net result for the year (+€93,628) and Depreciation (+€2,357)
- Receivables within one year +€22,664
up €22,664 (+331.6%), from €6,836 to €29,500
of which Other amounts receivable: +€29,021
- Deferred charges and accrued income +€6,377
up €6,377 (+32.7%), from €19,484 to €25,860
- Profit (loss) carried forward +€93,628
new in 2025: €93,628
- Tax, wage and social debts -€14,340
down €14,340 (-100.0%), from €14,340 to €0
- Taxes -€5,552
down €5,552 (-15.1%), from €36,840 to €31,288
- Financial charges +€2,695
up €2,695 (+3743.4%), from €72 to €2,767
- Gross operating margin -€1,612
down €1,612 (-1.2%), from €132,018 to €130,406
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.
Cash bridge derived
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 | €179,073 | €258,824 | +€79,751 | +44.5% |
| Fixed assets | 21/28 | €3,497 | €1,141 | -€2,357 | -67.4% |
| Tangible fixed assets | 22/27 | €3,497 | €1,141 | -€2,357 | -67.4% |
| Furniture and vehicles | 24 | €1,428 | €107 | -€1,322 | -92.5% |
| Other tangible fixed assets | 26 | €2,069 | €1,034 | -€1,035 | -50.0% |
| Current assets | 29/58 | €175,576 | €257,684 | +€82,108 | +46.8% |
| Amounts receivable within one year | 40/41 | €6,836 | €29,500 | +€22,664 | +331.6% |
| Trade receivables | 40 | €6,730 | €373 | -€6,357 | -94.5% |
| Other amounts receivable | 41 | €106 | €29,127 | +€29,021 | +27409.4% |
| Cash at bank and in hand | 54/58 | €149,257 | €202,324 | +€53,066 | +35.6% |
| Deferred charges and accrued income | 490/1 | €19,484 | €25,860 | +€6,377 | +32.7% |
| Total equity and liabilities | 10/49 | €179,073 | €258,824 | +€79,751 | +44.5% |
| Equity | 10/15 | €164,727 | €258,355 | +€93,628 | +56.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €163,727 | €163,727 | = | 0.0% |
| Distributable reserves | 133 | €163,727 | €163,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €93,628 | +€93,628 | |
| Amounts payable | 17/49 | €14,347 | €470 | -€13,877 | -96.7% |
| Amounts payable within one year | 42/48 | €14,347 | €470 | -€13,877 | -96.7% |
| Trade debts | 44 | €7 | €470 | +€463 | +6620.7% |
| Suppliers | 440/4 | €7 | €470 | +€463 | +6620.7% |
| Taxes, remuneration and social security | 45 | €14,340 | €0 | -€14,340 | -100.0% |
| Taxes | 450/3 | €14,340 | €0 | -€14,340 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,358 | €2,357 | -€1 | 0.0% |
| Other operating charges | 640/8 | €346 | €366 | +€19 | +5.6% |
| Gross operating margin | 9900 | €132,018 | €130,406 | -€1,612 | -1.2% |
| Operating profit (loss) | 9901 | €129,314 | €127,684 | -€1,630 | -1.3% |
| Financial charges | 65/66B | €72 | €2,767 | +€2,695 | +3743.4% |
| Recurring financial charges | 65 | €72 | €2,767 | +€2,695 | +3743.4% |
| Profit (loss) for the period before taxes | 9903 | €129,242 | €124,917 | -€4,325 | -3.3% |
| Income taxes | 67/77 | €36,840 | €31,288 | -€5,552 | -15.1% |
| Profit (loss) for the period | 9904 | €92,402 | €93,628 | +€1,227 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,402 | €93,628 | +€1,227 | +1.3% |
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 12 October 2026 via checked.be.