KINE BALIA: 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 BALIA
Largest movements
- Cash +€7,659
up €7,659 (+6.9%), from €111,083 to €118,742
mainly Other debts (+€23,200) and Net result for the year (+€8,974)
- Other debts +€23,200
up €23,200 (+2,900%), from €800 to €24,000
- Profit (loss) carried forward -€16,000
down €16,000 (-17.4%), from €91,731 to €75,731
- Gross operating margin +€2,732
up €2,732 (+23.0%), from €11,861 to €14,593
- Financial income -€922
no longer reported in 2025 (was €922)
- Taxes +€482
up €482 (+13.3%), from €3,615 to €4,097
- Depreciation -€269
no longer reported in 2025 (was €269)
- Other operating charges +€154
up €154 (+14.8%), from €1,045 to €1,199
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 | €137,002 | €145,760 | +€8,758 | +6.4% |
| Fixed assets | 21/28 | €400 | €400 | = | 0.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €136,602 | €145,360 | +€8,758 | +6.4% |
| Amounts receivable within one year | 40/41 | €18,236 | €18,701 | +€465 | +2.5% |
| Other amounts receivable | 41 | €18,236 | €18,701 | +€465 | +2.5% |
| Cash at bank and in hand | 54/58 | €111,083 | €118,742 | +€7,659 | +6.9% |
| Deferred charges and accrued income | 490/1 | €7,283 | €7,917 | +€634 | +8.7% |
| Total equity and liabilities | 10/49 | €137,002 | €145,760 | +€8,758 | +6.4% |
| Equity | 10/15 | €128,991 | €113,965 | -€15,026 | -11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,860 | €25,834 | +€974 | +3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €23,974 | +€974 | +4.2% |
| Profit (loss) carried forward | 14 | €91,731 | €75,731 | -€16,000 | -17.4% |
| Amounts payable | 17/49 | €8,011 | €31,795 | +€23,784 | +297% |
| Amounts payable within one year | 42/48 | €8,011 | €31,795 | +€23,784 | +297% |
| Taxes, remuneration and social security | 45 | €7,211 | €7,795 | +€584 | +8.1% |
| Taxes | 450/3 | €7,211 | €7,795 | +€584 | +8.1% |
| Other amounts payable | 47/48 | €800 | €24,000 | +€23,200 | +2,900% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | - | -€269 | |
| Other operating charges | 640/8 | €1,045 | €1,199 | +€154 | +14.8% |
| Gross operating margin | 9900 | €11,861 | €14,593 | +€2,732 | +23.0% |
| Operating profit (loss) | 9901 | €10,547 | €13,394 | +€2,847 | +27.0% |
| Financial income | 75/76B | €922 | - | -€922 | |
| Recurring financial income | 75 | €922 | - | -€922 | |
| Financial charges | 65/66B | €296 | €324 | +€27 | +9.1% |
| Recurring financial charges | 65 | €296 | €324 | +€27 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €11,173 | €13,071 | +€1,898 | +17.0% |
| Income taxes | 67/77 | €3,615 | €4,097 | +€482 | +13.3% |
| Profit (loss) for the period | 9904 | €7,558 | €8,974 | +€1,416 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,558 | €8,974 | +€1,416 | +18.7% |
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.