Kine Bert: what changed
Two fiscal 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 Bert
Largest movements
- Cash +€20,374
up €20,374 (+25.2%), from €80,830 to €101,204
mainly Net result for the year (+€48,841) and Other debts (+€12,091)
- Tangible fixed assets -€1,325
down €1,325 (-30.8%), from €4,307 to €2,982
- Other debts +€12,091
up €12,091 (+37.3%), from €32,394 to €44,485
- Tax, wage and social debts +€6,389
up €6,389 (+76.1%), from €8,396 to €14,785
- Gross operating margin +€13,334
up €13,334 (+26.5%), from €50,305 to €63,639
- Taxes +€2,999
up €2,999 (+30.3%), from €9,900 to €12,899
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.
Cash bridge derived
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 | €85,871 | €105,107 | +€19,236 | +22.4% |
| Fixed assets | 21/28 | €4,307 | €2,982 | -€1,325 | -30.8% |
| Tangible fixed assets | 22/27 | €4,307 | €2,982 | -€1,325 | -30.8% |
| Furniture and vehicles | 24 | €4,307 | €2,982 | -€1,325 | -30.8% |
| Current assets | 29/58 | €81,564 | €102,126 | +€20,561 | +25.2% |
| Amounts receivable within one year | 40/41 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €80,830 | €101,204 | +€20,374 | +25.2% |
| Deferred charges and accrued income | 490/1 | €684 | €921 | +€237 | +34.6% |
| Total equity and liabilities | 10/49 | €85,871 | €105,107 | +€19,236 | +22.4% |
| Equity | 10/15 | €44,930 | €44,930 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €44,830 | €44,830 | = | 0.0% |
| Distributable reserves | 133 | €44,830 | €44,830 | = | 0.0% |
| Amounts payable | 17/49 | €40,941 | €60,177 | +€19,236 | +47.0% |
| Amounts payable within one year | 42/48 | €40,941 | €60,177 | +€19,236 | +47.0% |
| Trade debts | 44 | €151 | €907 | +€756 | +500.6% |
| Suppliers | 440/4 | €151 | €907 | +€756 | +500.6% |
| Taxes, remuneration and social security | 45 | €8,396 | €14,785 | +€6,389 | +76.1% |
| Taxes | 450/3 | €8,396 | €14,785 | +€6,389 | +76.1% |
| Other amounts payable | 47/48 | €32,394 | €44,485 | +€12,091 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,131 | €1,325 | +€194 | +17.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €50,305 | €63,639 | +€13,334 | +26.5% |
| Operating profit (loss) | 9901 | €48,669 | €61,794 | +€13,125 | +27.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €192 | €54 | -€138 | -71.9% |
| Recurring financial charges | 65 | €192 | €54 | -€138 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €48,477 | €61,740 | +€13,263 | +27.4% |
| Income taxes | 67/77 | €9,900 | €12,899 | +€2,999 | +30.3% |
| Profit (loss) for the period | 9904 | €38,576 | €48,841 | +€10,264 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,576 | €48,841 | +€10,264 | +26.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.