KINE BARKMAN: 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 BARKMAN
Largest movements
- Cash +€23,152
up €23,152 (+30.5%), from €76,019 to €99,172
mainly Depreciation (+€8,362) and Net result for the year (+€6,030)
- Intangible fixed assets -€8,125
down €8,125 (-22.3%), from €36,396 to €28,271
- Receivables within one year -€4,566
no longer reported in 2025 (was €4,566)
- Reserves +€12,000
up €12,000 (+30.0%), from €40,000 to €52,000
- Profit (loss) carried forward -€5,970
down €5,970 (-86.4%), from €6,912 to €941
- Other debts +€3,378
up €3,378 (+5.1%), from €66,042 to €69,420
- Other operating charges +€2,568
up €2,568 (+2,206%), from €116 to €2,685
- Taxes -€2,481
down €2,481 (-36.4%), from €6,824 to €4,343
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 | €117,954 | €127,944 | +€9,991 | +8.5% |
| Fixed assets | 21/28 | €37,135 | €28,773 | -€8,362 | -22.5% |
| Intangible fixed assets | 21 | €36,396 | €28,271 | -€8,125 | -22.3% |
| Tangible fixed assets | 22/27 | €738 | €501 | -€237 | -32.1% |
| Furniture and vehicles | 24 | €738 | €501 | -€237 | -32.1% |
| Current assets | 29/58 | €80,819 | €99,172 | +€18,353 | +22.7% |
| Amounts receivable within one year | 40/41 | €4,566 | - | -€4,566 | |
| Other amounts receivable | 41 | €4,566 | - | -€4,566 | |
| Cash at bank and in hand | 54/58 | €76,019 | €99,172 | +€23,152 | +30.5% |
| Deferred charges and accrued income | 490/1 | €233 | - | -€233 | |
| Total equity and liabilities | 10/49 | €117,954 | €127,944 | +€9,991 | +8.5% |
| Equity | 10/15 | €51,912 | €57,941 | +€6,030 | +11.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €52,000 | +€12,000 | +30.0% |
| Distributable reserves | 133 | €40,000 | €52,000 | +€12,000 | +30.0% |
| Profit (loss) carried forward | 14 | €6,912 | €941 | -€5,970 | -86.4% |
| Amounts payable | 17/49 | €66,042 | €70,003 | +€3,961 | +6.0% |
| Amounts payable within one year | 42/48 | €66,042 | €70,003 | +€3,961 | +6.0% |
| Trade debts | 44 | - | €582 | +€582 | |
| Suppliers | 440/4 | - | €582 | +€582 | |
| Other amounts payable | 47/48 | €66,042 | €69,420 | +€3,378 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,336 | €8,362 | +€27 | +0.3% |
| Other operating charges | 640/8 | €116 | €2,685 | +€2,568 | +2,206% |
| Gross operating margin | 9900 | €21,421 | €21,531 | +€110 | +0.5% |
| Operating profit (loss) | 9901 | €12,969 | €10,483 | -€2,485 | -19.2% |
| Financial charges | 65/66B | €109 | €111 | +€1 | +1.2% |
| Recurring financial charges | 65 | €109 | €111 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €12,860 | €10,373 | -€2,487 | -19.3% |
| Income taxes | 67/77 | €6,824 | €4,343 | -€2,481 | -36.4% |
| Profit (loss) for the period | 9904 | €6,035 | €6,030 | -€5 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,035 | €6,030 | -€5 | -0.1% |
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 23 October 2026 via checked.be.