Kin&Bien-être: what changed
Kin&Bien-être
Largest movements
- Cash +€43,853
up €43,853 (+352%), from €12,455 to €56,308
mainly Depreciation (+€41,005) and Current investments (+€30,000)
- Tangible fixed assets -€34,115
down €34,115 (-9.9%), from €344,407 to €310,292
of which Land and buildings: -€22,116
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Receivables within one year -€5,091
down €5,091 (-50.9%), from €10,000 to €4,909
- Debts after one year -€37,346
down €37,346 (-9.8%), from €382,201 to €344,855
of which Financial debts: -€37,346
- Reserves +€8,000
up €8,000 (+55.2%), from €14,500 to €22,500
of which Non-distributable reserves: +€8,000
- Depreciation -€4,368
down €4,368 (-9.6%), from €45,373 to €41,005
- Gross operating margin +€3,013
up €3,013 (+4.7%), from €64,212 to €67,225
- Financial charges -€1,172
down €1,172 (-6.7%), from €17,629 to €16,456
of which Financial charges: -€1,489
- Taxes +€744
up €744 (+720%), from €103 to €848
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,108 | €375,705 | -€24,403 | -6.1% |
| Fixed assets | 21/28 | €344,457 | €310,342 | -€34,115 | -9.9% |
| Tangible fixed assets | 22/27 | €344,407 | €310,292 | -€34,115 | -9.9% |
| Land and buildings | 22 | €314,057 | €291,941 | -€22,116 | -7.0% |
| Plant, machinery and equipment | 23 | €27 | - | -€27 | |
| Furniture and vehicles | 24 | €30,324 | €18,352 | -€11,972 | -39.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €55,651 | €65,362 | +€9,712 | +17.5% |
| Amounts receivable within one year | 40/41 | €10,000 | €4,909 | -€5,091 | -50.9% |
| Other amounts receivable | 41 | €10,000 | €4,909 | -€5,091 | -50.9% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €12,455 | €56,308 | +€43,853 | +352% |
| Deferred charges and accrued income | 490/1 | €3,195 | €4,145 | +€950 | +29.7% |
| Total equity and liabilities | 10/49 | €400,108 | €375,705 | -€24,403 | -6.1% |
| Equity | 10/15 | -€23,722 | -€14,715 | +€9,007 | +38.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €14,500 | €22,500 | +€8,000 | +55.2% |
| Non-distributable reserves | 130/1 | - | €8,000 | +€8,000 | |
| Reserves not available under the articles | 1311 | - | €8,000 | +€8,000 | |
| Distributable reserves | 133 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,682 | -€57,675 | +€1,007 | +1.7% |
| Amounts payable | 17/49 | €423,830 | €390,419 | -€33,410 | -7.9% |
| Amounts payable after more than one year | 17 | €382,201 | €344,855 | -€37,346 | -9.8% |
| Financial debts | 170/4 | €381,301 | €343,955 | -€37,346 | -9.8% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,609 | €44,545 | +€3,936 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €35,805 | €37,346 | +€1,541 | +4.3% |
| Trade debts | 44 | €4,803 | €6,399 | +€1,597 | +33.2% |
| Suppliers | 440/4 | €4,803 | €6,399 | +€1,597 | +33.2% |
| Taxes, remuneration and social security | 45 | - | €800 | +€800 | |
| Taxes | 450/3 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Accrued charges and deferred income | 492/3 | €1,020 | €1,019 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,373 | €41,005 | -€4,368 | -9.6% |
| Other operating charges | 640/8 | €402 | €171 | -€231 | -57.4% |
| Gross operating margin | 9900 | €64,212 | €67,225 | +€3,013 | +4.7% |
| Operating profit (loss) | 9901 | €18,436 | €26,048 | +€7,612 | +41.3% |
| Financial income | 75/76B | €521 | €263 | -€258 | -49.5% |
| Recurring financial income | 75 | €521 | €263 | -€258 | -49.5% |
| Financial charges | 65/66B | €17,629 | €16,456 | -€1,172 | -6.7% |
| Recurring financial charges | 65 | €17,629 | €16,139 | -€1,489 | -8.4% |
| Non-recurring financial charges | 66B | - | €317 | +€317 | |
| Profit (loss) for the period before taxes | 9903 | €1,328 | €9,855 | +€8,526 | +642% |
| Income taxes | 67/77 | €103 | €848 | +€744 | +720% |
| Profit (loss) for the period | 9904 | €1,225 | €9,007 | +€7,782 | +635% |
| Profit (loss) for the period to be appropriated | 9905 | €1,225 | €9,007 | +€7,782 | +635% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.