KinActive CMS: 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.
KinActive CMS
Largest movements
- Tangible fixed assets -€46,983
down €46,983 (-5.9%), from €799,471 to €752,488
of which Land and buildings: -€37,598
- Deferred charges and accrued income +€10,157
up €10,157 (+945%), from €1,075 to €11,232
- Debts after one year -€56,295
down €56,295 (-8.2%), from €690,497 to €634,202
- Trade debts +€14,349
up €14,349 (+1,040%), from €1,379 to €15,729
- Financial charges -€6,320
down €6,320 (-32.9%), from €19,186 to €12,866
- Gross operating margin +€2,621
up €2,621 (+3.6%), from €72,245 to €74,866
- Other operating charges -€1,171
down €1,171 (-15.4%), from €7,625 to €6,454
- Depreciation +€872
up €872 (+1.8%), from €47,277 to €48,149
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 | €807,411 | €772,678 | -€34,733 | -4.3% |
| Fixed assets | 21/28 | €799,471 | €752,488 | -€46,983 | -5.9% |
| Tangible fixed assets | 22/27 | €799,471 | €752,488 | -€46,983 | -5.9% |
| Land and buildings | 22 | €756,810 | €719,212 | -€37,598 | -5.0% |
| Plant, machinery and equipment | 23 | €39,582 | €31,843 | -€7,739 | -19.6% |
| Furniture and vehicles | 24 | €3,079 | €1,433 | -€1,646 | -53.5% |
| Current assets | 29/58 | €7,940 | €20,190 | +€12,250 | +154% |
| Amounts receivable within one year | 40/41 | €1,136 | - | -€1,136 | |
| Trade receivables | 40 | €1,136 | - | -€1,136 | |
| Cash at bank and in hand | 54/58 | €5,729 | €8,958 | +€3,229 | +56.4% |
| Deferred charges and accrued income | 490/1 | €1,075 | €11,232 | +€10,157 | +945% |
| Total equity and liabilities | 10/49 | €807,411 | €772,678 | -€34,733 | -4.3% |
| Equity | 10/15 | €56,446 | €63,928 | +€7,483 | +13.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,554 | -€86,072 | +€7,483 | +8.0% |
| Amounts payable | 17/49 | €750,965 | €708,750 | -€42,216 | -5.6% |
| Amounts payable after more than one year | 17 | €690,497 | €634,202 | -€56,295 | -8.2% |
| Financial debts | 170/4 | €690,497 | €634,202 | -€56,295 | -8.2% |
| Amounts payable within one year | 42/48 | €60,468 | €74,548 | +€14,080 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €46,159 | €53,295 | +€7,136 | +15.5% |
| Trade debts | 44 | €1,379 | €15,729 | +€14,349 | +1,040% |
| Suppliers | 440/4 | €1,379 | €15,729 | +€14,349 | +1,040% |
| Advances received on contracts in progress | 46 | €839 | - | -€839 | |
| Taxes, remuneration and social security | 45 | €4,936 | €5,474 | +€538 | +10.9% |
| Taxes | 450/3 | €4,936 | €5,474 | +€538 | +10.9% |
| Other amounts payable | 47/48 | €7,155 | €50 | -€7,105 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,277 | €48,149 | +€872 | +1.8% |
| Other operating charges | 640/8 | €7,625 | €6,454 | -€1,171 | -15.4% |
| Gross operating margin | 9900 | €72,245 | €74,866 | +€2,621 | +3.6% |
| Operating profit (loss) | 9901 | €17,344 | €20,264 | +€2,920 | +16.8% |
| Financial income | 75/76B | €15 | €85 | +€70 | +465% |
| Recurring financial income | 75 | €15 | €85 | +€70 | +465% |
| Financial charges | 65/66B | €19,186 | €12,866 | -€6,320 | -32.9% |
| Recurring financial charges | 65 | €19,186 | €12,866 | -€6,320 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,827 | €7,483 | +€9,310 | |
| Profit (loss) for the period | 9904 | -€1,827 | €7,483 | +€9,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,827 | €7,483 | +€9,310 |
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 16 October 2026 via checked.be.