KINE-BOOM: 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-BOOM
Largest movements
- Receivables within one year -€26,230
down €26,230 (-98.3%), from €26,692 to €462
of which Trade receivables: -€26,088
- Cash +€24,192
up €24,192 (+144%), from €16,786 to €40,978
mainly Receivables within one year (+€26,230) and Net result for the year (+€21,587)
- Tangible fixed assets -€5,614
down €5,614 (-8.4%), from €67,027 to €61,413
of which Land and buildings: -€11,200
- Deferred charges and accrued income -€4,581
down €4,581 (-21.7%), from €21,122 to €16,541
- Accrued charges and deferred income -€32,890
down €32,890 (-68.4%), from €48,102 to €15,212
- Profit (loss) carried forward +€21,587
up €21,587 (+81.5%), from -€26,484 to -€4,897
- Other debts +€16,159
up €16,159 (+424%), from €3,812 to €19,971
- Debts after one year -€9,780
down €9,780 (-16.0%), from €60,954 to €51,174
- Current portion of long-term debt -€4,501
down €4,501 (-23.2%), from €19,387 to €14,886
- Gross operating margin +€28,363
up €28,363 (+98.9%), from €28,675 to €57,038
- Turnover +€27,207
up €27,207 (+5.7%), from €473,709 to €500,916
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 | €131,627 | €119,394 | -€12,233 | -9.3% |
| Fixed assets | 21/28 | €67,027 | €61,413 | -€5,614 | -8.4% |
| Tangible fixed assets | 22/27 | €67,027 | €61,413 | -€5,614 | -8.4% |
| Land and buildings | 22 | €56,000 | €44,800 | -€11,200 | -20.0% |
| Plant, machinery and equipment | 23 | €2,366 | €3,331 | +€965 | +40.8% |
| Other tangible fixed assets | 26 | €8,661 | €13,282 | +€4,621 | +53.4% |
| Current assets | 29/58 | €64,600 | €57,981 | -€6,619 | -10.2% |
| Amounts receivable within one year | 40/41 | €26,692 | €462 | -€26,230 | -98.3% |
| Trade receivables | 40 | €26,088 | - | -€26,088 | |
| Other amounts receivable | 41 | €604 | €462 | -€142 | -23.5% |
| Cash at bank and in hand | 54/58 | €16,786 | €40,978 | +€24,192 | +144% |
| Deferred charges and accrued income | 490/1 | €21,122 | €16,541 | -€4,581 | -21.7% |
| Total equity and liabilities | 10/49 | €131,627 | €119,394 | -€12,233 | -9.3% |
| Equity | 10/15 | -€7,884 | €13,703 | +€21,587 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,484 | -€4,897 | +€21,587 | +81.5% |
| Amounts payable | 17/49 | €139,511 | €105,691 | -€33,820 | -24.2% |
| Amounts payable after more than one year | 17 | €60,954 | €51,174 | -€9,780 | -16.0% |
| Financial debts | 170/4 | €60,954 | €51,174 | -€9,780 | -16.0% |
| Amounts payable within one year | 42/48 | €30,455 | €39,305 | +€8,850 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €19,387 | €14,886 | -€4,501 | -23.2% |
| Trade debts | 44 | €7,256 | €4,448 | -€2,808 | -38.7% |
| Suppliers | 440/4 | €7,256 | €4,448 | -€2,808 | -38.7% |
| Other amounts payable | 47/48 | €3,812 | €19,971 | +€16,159 | +424% |
| Accrued charges and deferred income | 492/3 | €48,102 | €15,212 | -€32,890 | -68.4% |
| Turnover | 70 | €473,709 | €500,916 | +€27,207 | +5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €445,289 | €443,928 | -€1,361 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,645 | €15,389 | +€1,744 | +12.8% |
| Other operating charges | 640/8 | €14,254 | €17,602 | +€3,348 | +23.5% |
| Gross operating margin | 9900 | €28,675 | €57,038 | +€28,363 | +98.9% |
| Operating profit (loss) | 9901 | €776 | €24,047 | +€23,271 | +2,999% |
| Financial income | 75/76B | €13 | €103 | +€90 | +692% |
| Recurring financial income | 75 | €13 | €103 | +€90 | +692% |
| Financial charges | 65/66B | €2,888 | €2,533 | -€355 | -12.3% |
| Recurring financial charges | 65 | €2,888 | €2,533 | -€355 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,099 | €21,617 | +€23,716 | |
| Income taxes | 67/77 | €2 | €30 | +€28 | +1,400% |
| Profit (loss) for the period | 9904 | -€2,101 | €21,587 | +€23,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,101 | €21,587 | +€23,688 |
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 27 October 2026 via checked.be.