Kiné Arius & Ramboux: 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.
Kiné Arius & Ramboux
Largest movements
- Cash -€63,370
down €63,370 (-58.8%), from €107,810 to €44,440
mainly Contributions, distributions and other (-€118,000) and Other debts (-€27,822)
- Tangible fixed assets -€24,438
down €24,438 (-8.5%), from €287,521 to €263,083
of which Land and buildings: -€13,500
- Other debts -€27,822
down €27,822 (-20.7%), from €134,624 to €106,802
- Tax, wage and social debts -€22,527
down €22,527 (-48.7%), from €46,227 to €23,700
of which Taxes: -€22,527
- Debts after one year -€18,874
down €18,874 (-10.5%), from €180,374 to €161,500
- Current portion of long-term debt -€18,149
down €18,149 (-47.0%), from €38,623 to €20,475
- Gross operating margin -€9,510
down €9,510 (-4.7%), from €200,446 to €190,936
- Taxes +€3,167
up €3,167 (+8.5%), from €37,106 to €40,273
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 | €436,485 | €347,598 | -€88,887 | -20.4% |
| Fixed assets | 21/28 | €287,521 | €263,083 | -€24,438 | -8.5% |
| Tangible fixed assets | 22/27 | €287,521 | €263,083 | -€24,438 | -8.5% |
| Land and buildings | 22 | €262,387 | €248,887 | -€13,500 | -5.1% |
| Plant, machinery and equipment | 23 | €7,089 | €3,373 | -€3,717 | -52.4% |
| Furniture and vehicles | 24 | €18,045 | €10,824 | -€7,221 | -40.0% |
| Current assets | 29/58 | €148,964 | €84,515 | -€64,449 | -43.3% |
| Amounts receivable within one year | 40/41 | €38,804 | €37,599 | -€1,206 | -3.1% |
| Trade receivables | 40 | €38,804 | €37,599 | -€1,206 | -3.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €107,810 | €44,440 | -€63,370 | -58.8% |
| Deferred charges and accrued income | 490/1 | €2,350 | €2,477 | +€127 | +5.4% |
| Total equity and liabilities | 10/49 | €436,485 | €347,598 | -€88,887 | -20.4% |
| Equity | 10/15 | €24,443 | €20,899 | -€3,543 | -14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,443 | €899 | -€3,543 | -79.8% |
| Amounts payable | 17/49 | €412,042 | €326,699 | -€85,343 | -20.7% |
| Amounts payable after more than one year | 17 | €180,374 | €161,500 | -€18,874 | -10.5% |
| Financial debts | 170/4 | €180,374 | €161,500 | -€18,874 | -10.5% |
| Amounts payable within one year | 42/48 | €231,669 | €165,199 | -€66,469 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €38,623 | €20,475 | -€18,149 | -47.0% |
| Trade debts | 44 | €12,194 | €14,223 | +€2,029 | +16.6% |
| Suppliers | 440/4 | €12,194 | €14,223 | +€2,029 | +16.6% |
| Taxes, remuneration and social security | 45 | €46,227 | €23,700 | -€22,527 | -48.7% |
| Taxes | 450/3 | €45,127 | €22,600 | -€22,527 | -49.9% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €134,624 | €106,802 | -€27,822 | -20.7% |
| Non-recurring operating income | 76A | €6,352 | €0 | -€6,352 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,807 | €28,862 | +€55 | +0.2% |
| Other operating charges | 640/8 | €4,268 | €4,030 | -€238 | -5.6% |
| Gross operating margin | 9900 | €200,446 | €190,936 | -€9,510 | -4.7% |
| Operating profit (loss) | 9901 | €167,371 | €158,044 | -€9,327 | -5.6% |
| Financial income | 75/76B | €39 | €20 | -€19 | -48.0% |
| Recurring financial income | 75 | €39 | €20 | -€19 | -48.0% |
| Financial charges | 65/66B | €4,007 | €3,335 | -€671 | -16.8% |
| Recurring financial charges | 65 | €4,007 | €3,335 | -€671 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €163,404 | €154,729 | -€8,674 | -5.3% |
| Income taxes | 67/77 | €37,106 | €40,273 | +€3,167 | +8.5% |
| Profit (loss) for the period | 9904 | €126,298 | €114,457 | -€11,841 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €126,298 | €114,457 | -€11,841 | -9.4% |
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 31 October 2026 via checked.be.