KINE-AKK: 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-AKK
Largest movements
- Tangible fixed assets +€27,336
up €27,336 (+1,088%), from €2,513 to €29,850
of which Other tangible fixed assets: +€25,969
- Cash +€9,414
up €9,414 (+22.1%), from €42,512 to €51,926
mainly Net result for the year (+€22,671) and Receivables within one year (+€7,958)
- Receivables within one year -€7,958
down €7,958 (-28.7%), from €27,753 to €19,795
of which Other amounts receivable: -€7,001
- Reserves +€22,671
up €22,671 (+33.8%), from €67,107 to €89,777
- Tax, wage and social debts +€7,467
up €7,467 (+214%), from €3,488 to €10,955
- Gross operating margin -€20,493
down €20,493 (-37.9%), from €54,125 to €33,632
- Taxes -€6,360
down €6,360 (-47.5%), from €13,397 to €7,037
- Depreciation +€1,809
up €1,809 (+221%), from €817 to €2,625
- Financial income +€1,371
up €1,371 (+380,783%), from €0 to €1,371
- Financial charges -€1,278
down €1,278 (-32.4%), from €3,949 to €2,670
of which Financial charges: -€1,286
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 | €75,110 | €104,301 | +€29,190 | +38.9% |
| Fixed assets | 21/28 | €2,513 | €29,850 | +€27,336 | +1,088% |
| Tangible fixed assets | 22/27 | €2,513 | €29,850 | +€27,336 | +1,088% |
| Plant, machinery and equipment | 23 | €1,771 | €3,748 | +€1,976 | +112% |
| Furniture and vehicles | 24 | €742 | €133 | -€609 | -82.1% |
| Other tangible fixed assets | 26 | - | €25,969 | +€25,969 | |
| Current assets | 29/58 | €72,597 | €74,451 | +€1,854 | +2.6% |
| Amounts receivable within one year | 40/41 | €27,753 | €19,795 | -€7,958 | -28.7% |
| Trade receivables | 40 | €1,147 | €191 | -€956 | -83.3% |
| Other amounts receivable | 41 | €26,606 | €19,604 | -€7,001 | -26.3% |
| Cash at bank and in hand | 54/58 | €42,512 | €51,926 | +€9,414 | +22.1% |
| Deferred charges and accrued income | 490/1 | €2,332 | €2,730 | +€398 | +17.0% |
| Total equity and liabilities | 10/49 | €75,110 | €104,301 | +€29,190 | +38.9% |
| Equity | 10/15 | €70,107 | €92,777 | +€22,671 | +32.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,107 | €89,777 | +€22,671 | +33.8% |
| Distributable reserves | 133 | €67,107 | €89,777 | +€22,671 | +33.8% |
| Amounts payable | 17/49 | €5,003 | €11,523 | +€6,520 | +130% |
| Amounts payable within one year | 42/48 | €5,003 | €11,523 | +€6,520 | +130% |
| Trade debts | 44 | €1,515 | €568 | -€947 | -62.5% |
| Suppliers | 440/4 | €1,515 | €568 | -€947 | -62.5% |
| Taxes, remuneration and social security | 45 | €3,488 | €10,955 | +€7,467 | +214% |
| Taxes | 450/3 | €3,488 | €10,955 | +€7,467 | +214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €817 | €2,625 | +€1,809 | +221% |
| Non-recurring operating charges | 66A | €2,386 | - | -€2,386 | |
| Gross operating margin | 9900 | €54,125 | €33,632 | -€20,493 | -37.9% |
| Operating profit (loss) | 9901 | €50,922 | €31,006 | -€19,916 | -39.1% |
| Financial income | 75/76B | €0 | €1,371 | +€1,371 | +380,783% |
| Recurring financial income | 75 | €0 | €1,371 | +€1,371 | +380,783% |
| Financial charges | 65/66B | €3,949 | €2,670 | -€1,278 | -32.4% |
| Recurring financial charges | 65 | €3,949 | €2,662 | -€1,286 | -32.6% |
| Non-recurring financial charges | 66B | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | €46,974 | €29,707 | -€17,267 | -36.8% |
| Income taxes | 67/77 | €13,397 | €7,037 | -€6,360 | -47.5% |
| Profit (loss) for the period | 9904 | €33,577 | €22,671 | -€10,906 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,577 | €22,671 | -€10,906 | -32.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.