KINE-ACCENT: 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-ACCENT
Largest movements
- Cash +€40,678
up €40,678 (+73.7%), from €55,192 to €95,870
mainly Depreciation (+€37,338) and Net result for the year (+€11,398)
- Tangible fixed assets -€34,198
down €34,198 (-25.6%), from €133,771 to €99,574
of which Furniture and vehicles: -€29,871
- Reserves +€11,398
up €11,398 (+6.5%), from €176,045 to €187,443
- Trade debts -€6,319
down €6,319 (-47.2%), from €13,395 to €7,077
- Depreciation +€1,310
up €1,310 (+3.6%), from €36,028 to €37,338
- Gross operating margin +€658
up €658 (+1.2%), from €55,283 to €55,941
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 | €208,160 | €214,499 | +€6,339 | +3.0% |
| Fixed assets | 21/28 | €133,771 | €99,574 | -€34,198 | -25.6% |
| Tangible fixed assets | 22/27 | €133,771 | €99,574 | -€34,198 | -25.6% |
| Land and buildings | 22 | €19,885 | €18,163 | -€1,721 | -8.7% |
| Plant, machinery and equipment | 23 | €7,477 | €4,873 | -€2,605 | -34.8% |
| Furniture and vehicles | 24 | €106,409 | €76,538 | -€29,871 | -28.1% |
| Current assets | 29/58 | €74,389 | €114,925 | +€40,536 | +54.5% |
| Amounts receivable within one year | 40/41 | €14,930 | €14,337 | -€594 | -4.0% |
| Other amounts receivable | 41 | €14,930 | €14,337 | -€594 | -4.0% |
| Cash at bank and in hand | 54/58 | €55,192 | €95,870 | +€40,678 | +73.7% |
| Deferred charges and accrued income | 490/1 | €4,267 | €4,719 | +€452 | +10.6% |
| Total equity and liabilities | 10/49 | €208,160 | €214,499 | +€6,339 | +3.0% |
| Equity | 10/15 | €194,595 | €205,993 | +€11,398 | +5.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €176,045 | €187,443 | +€11,398 | +6.5% |
| Distributable reserves | 133 | €176,045 | €187,443 | +€11,398 | +6.5% |
| Amounts payable | 17/49 | €13,565 | €8,506 | -€5,059 | -37.3% |
| Amounts payable within one year | 42/48 | €13,395 | €8,506 | -€4,889 | -36.5% |
| Trade debts | 44 | €13,395 | €7,077 | -€6,319 | -47.2% |
| Suppliers | 440/4 | €13,395 | €7,077 | -€6,319 | -47.2% |
| Other amounts payable | 47/48 | €0 | €1,429 | +€1,429 | |
| Accrued charges and deferred income | 492/3 | €169 | €0 | -€169 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,028 | €37,338 | +€1,310 | +3.6% |
| Other operating charges | 640/8 | €1,153 | €1,273 | +€120 | +10.4% |
| Gross operating margin | 9900 | €55,283 | €55,941 | +€658 | +1.2% |
| Operating profit (loss) | 9901 | €18,103 | €17,331 | -€772 | -4.3% |
| Financial income | 75/76B | €162 | €260 | +€98 | +60.5% |
| Recurring financial income | 75 | €162 | €260 | +€98 | +60.5% |
| Financial charges | 65/66B | €141 | €148 | +€7 | +4.9% |
| Recurring financial charges | 65 | €141 | €148 | +€7 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €18,123 | €17,443 | -€681 | -3.8% |
| Income taxes | 67/77 | €6,180 | €6,045 | -€135 | -2.2% |
| Profit (loss) for the period | 9904 | €11,943 | €11,398 | -€546 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,943 | €11,398 | -€546 | -4.6% |
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 26 October 2026 via checked.be.