KINE 95: 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.
KINE 95
Largest movements
- Tangible fixed assets -€6,092
down €6,092 (-66.7%), from €9,132 to €3,040
of which Furniture and vehicles: -€6,666
- Cash +€4,751
up €4,751 (+139%), from €3,424 to €8,175
mainly Depreciation (+€6,765) and Deferred charges and accrued income (+€1,665)
- Deferred charges and accrued income -€1,665
down €1,665 (-24.0%), from €6,926 to €5,261
- Other debts -€4,926
down €4,926 (-14.9%), from €33,056 to €28,130
- Profit (loss) carried forward +€1,487
up €1,487 (+4.7%), from -€31,707 to -€30,221
- Trade debts +€492
up €492 (+51.3%), from €960 to €1,453
- Gross operating margin +€6,311
up €6,311 (+84.8%), from €7,444 to €13,755
- Financial charges -€716
down €716 (-19.3%), from €3,704 to €2,988
- Other operating charges -€172
down €172 (-7.5%), from €2,283 to €2,111
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 | €23,460 | €20,446 | -€3,013 | -12.8% |
| Fixed assets | 21/28 | €9,907 | €3,815 | -€6,092 | -61.5% |
| Tangible fixed assets | 22/27 | €9,132 | €3,040 | -€6,092 | -66.7% |
| Plant, machinery and equipment | 23 | - | €574 | +€574 | |
| Furniture and vehicles | 24 | €9,132 | €2,466 | -€6,666 | -73.0% |
| Financial fixed assets | 28 | €775 | €775 | = | 0.0% |
| Current assets | 29/58 | €13,552 | €16,631 | +€3,079 | +22.7% |
| Amounts receivable within one year | 40/41 | €3,202 | €3,195 | -€7 | -0.2% |
| Other amounts receivable | 41 | €3,202 | €3,195 | -€7 | -0.2% |
| Cash at bank and in hand | 54/58 | €3,424 | €8,175 | +€4,751 | +139% |
| Deferred charges and accrued income | 490/1 | €6,926 | €5,261 | -€1,665 | -24.0% |
| Total equity and liabilities | 10/49 | €23,460 | €20,446 | -€3,013 | -12.8% |
| Equity | 10/15 | -€11,248 | -€9,761 | +€1,487 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,707 | -€30,221 | +€1,487 | +4.7% |
| Amounts payable | 17/49 | €34,707 | €30,208 | -€4,500 | -13.0% |
| Amounts payable within one year | 42/48 | €34,707 | €30,208 | -€4,500 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €692 | €625 | -€66 | -9.6% |
| Trade debts | 44 | €960 | €1,453 | +€492 | +51.3% |
| Suppliers | 440/4 | €960 | €1,453 | +€492 | +51.3% |
| Other amounts payable | 47/48 | €33,056 | €28,130 | -€4,926 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,666 | €6,765 | +€98 | +1.5% |
| Other operating charges | 640/8 | €2,283 | €2,111 | -€172 | -7.5% |
| Gross operating margin | 9900 | €7,444 | €13,755 | +€6,311 | +84.8% |
| Operating profit (loss) | 9901 | -€1,505 | €4,879 | +€6,384 | |
| Financial income | 75/76B | €1 | €4 | +€3 | +264% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +264% |
| Financial charges | 65/66B | €3,704 | €2,988 | -€716 | -19.3% |
| Recurring financial charges | 65 | €3,704 | €2,988 | -€716 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,208 | €1,895 | +€7,103 | |
| Income taxes | 67/77 | €397 | €408 | +€11 | +2.8% |
| Profit (loss) for the period | 9904 | -€5,605 | €1,487 | +€7,092 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,605 | €1,487 | +€7,092 |
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 13 October 2026 via checked.be.