Kine Assist: what changed
Kine Assist
Largest movements
- Cash +€34,695
up €34,695 (+513%), from €6,762 to €41,457
mainly Accrued charges and deferred income (+€13,122) and Net result for the year (+€12,277)
- Receivables within one year -€12,000
no longer reported in 2025 (was €12,000)
- Tangible fixed assets +€1,108
up €1,108 (+50.8%), from €2,181 to €3,289
of which Land and buildings: +€2,940
- Accrued charges and deferred income +€13,122
new in 2025: €13,122
- Profit (loss) carried forward +€12,277
up €12,277, from -€12,269 to €8
- Tax, wage and social debts -€1,326
down €1,326 (-47.1%), from €2,817 to €1,491
of which Remuneration and social security: -€2,436
- Gross operating margin +€15,066
up €15,066 (+219%), from €6,879 to €21,944
- Taxes +€1,491
new in 2025: €1,491
- Staff costs -€618
down €618 (-33.2%), from €1,862 to €1,243
- Other operating charges -€335
down €335 (-7.5%), from €4,465 to €4,131
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,943 | €45,021 | +€24,078 | +115% |
| Fixed assets | 21/28 | €2,181 | €3,289 | +€1,108 | +50.8% |
| Tangible fixed assets | 22/27 | €2,181 | €3,289 | +€1,108 | +50.8% |
| Land and buildings | 22 | - | €2,940 | +€2,940 | |
| Plant, machinery and equipment | 23 | €1,002 | - | -€1,002 | |
| Furniture and vehicles | 24 | €1,180 | €350 | -€830 | -70.4% |
| Current assets | 29/58 | €18,762 | €41,731 | +€22,970 | +122% |
| Amounts receivable within one year | 40/41 | €12,000 | - | -€12,000 | |
| Other amounts receivable | 41 | €12,000 | - | -€12,000 | |
| Cash at bank and in hand | 54/58 | €6,762 | €41,457 | +€34,695 | +513% |
| Deferred charges and accrued income | 490/1 | - | €275 | +€275 | |
| Total equity and liabilities | 10/49 | €20,943 | €45,021 | +€24,078 | +115% |
| Equity | 10/15 | €17,731 | €30,008 | +€12,277 | +69.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,269 | €8 | +€12,277 | |
| Amounts payable | 17/49 | €3,212 | €15,013 | +€11,800 | +367% |
| Amounts payable within one year | 42/48 | €3,212 | €1,891 | -€1,322 | -41.1% |
| Trade debts | 44 | €245 | €400 | +€155 | +63.1% |
| Suppliers | 440/4 | €245 | €400 | +€155 | +63.1% |
| Taxes, remuneration and social security | 45 | €2,817 | €1,491 | -€1,326 | -47.1% |
| Taxes | 450/3 | €381 | €1,491 | +€1,110 | +291% |
| Remuneration and social security | 454/9 | €2,436 | - | -€2,436 | |
| Other amounts payable | 47/48 | €150 | - | -€150 | |
| Accrued charges and deferred income | 492/3 | - | €13,122 | +€13,122 | |
| Remuneration, social security and pensions | 62 | €1,862 | €1,243 | -€618 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,376 | €2,322 | -€54 | -2.3% |
| Other operating charges | 640/8 | €4,465 | €4,131 | -€335 | -7.5% |
| Gross operating margin | 9900 | €6,879 | €21,944 | +€15,066 | +219% |
| Operating profit (loss) | 9901 | -€1,824 | €14,249 | +€16,073 | |
| Financial charges | 65/66B | €465 | €480 | +€15 | +3.2% |
| Recurring financial charges | 65 | €465 | €480 | +€15 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,289 | €13,769 | +€16,058 | |
| Income taxes | 67/77 | - | €1,491 | +€1,491 | |
| Profit (loss) for the period | 9904 | -€2,289 | €12,277 | +€14,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,289 | €12,277 | +€14,567 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.