KINÉ BUNIA: 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.
KINÉ BUNIA
Largest movements
- Receivables within one year +€7,782
up €7,782 (+69.2%), from €11,238 to €19,020
of which Other amounts receivable: +€5,500
- Profit (loss) carried forward +€17,805
up €17,805 (+38.2%), from €46,645 to €64,450
- Debts after one year -€16,087
down €16,087 (-6.4%), from €250,000 to €233,913
- Current portion of long-term debt +€8,921
new in 2025: €8,921
- Gross operating margin +€31,362
up €31,362 (+90.3%), from €34,730 to €66,092
- Depreciation +€10,473
up €10,473 (+500%), from €2,093 to €12,566
- Financial charges +€6,437
up €6,437 (+156%), from €4,120 to €10,557
- Staff costs +€1,264
up €1,264 (+61.5%), from €2,056 to €3,320
- Other operating charges +€986
new in 2025: €986
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 | €314,179 | €324,867 | +€10,688 | +3.4% |
| Fixed assets | 21/28 | €292,756 | €294,854 | +€2,098 | +0.7% |
| Tangible fixed assets | 22/27 | €292,756 | €294,854 | +€2,098 | +0.7% |
| Land and buildings | 22 | €279,156 | €271,799 | -€7,357 | -2.6% |
| Plant, machinery and equipment | 23 | €11,425 | €19,772 | +€8,347 | +73.1% |
| Furniture and vehicles | 24 | - | €3,283 | +€3,283 | |
| Other tangible fixed assets | 26 | €2,175 | - | -€2,175 | |
| Current assets | 29/58 | €21,423 | €30,013 | +€8,590 | +40.1% |
| Amounts receivable within one year | 40/41 | €11,238 | €19,020 | +€7,782 | +69.2% |
| Trade receivables | 40 | €11,238 | €13,520 | +€2,282 | +20.3% |
| Other amounts receivable | 41 | - | €5,500 | +€5,500 | |
| Cash at bank and in hand | 54/58 | €9,285 | €10,928 | +€1,643 | +17.7% |
| Deferred charges and accrued income | 490/1 | €900 | €65 | -€835 | -92.8% |
| Total equity and liabilities | 10/49 | €314,179 | €324,867 | +€10,688 | +3.4% |
| Equity | 10/15 | €48,645 | €66,450 | +€17,805 | +36.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,645 | €64,450 | +€17,805 | +38.2% |
| Amounts payable | 17/49 | €265,535 | €258,417 | -€7,118 | -2.7% |
| Amounts payable after more than one year | 17 | €250,000 | €233,913 | -€16,087 | -6.4% |
| Financial debts | 170/4 | €250,000 | €233,913 | -€16,087 | -6.4% |
| Amounts payable within one year | 42/48 | €15,535 | €24,504 | +€8,969 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,921 | +€8,921 | |
| Trade debts | 44 | €664 | €212 | -€452 | -68.1% |
| Suppliers | 440/4 | €664 | €212 | -€452 | -68.1% |
| Taxes, remuneration and social security | 45 | €1,737 | €2,237 | +€500 | +28.8% |
| Remuneration and social security | 454/9 | €1,737 | €2,237 | +€500 | +28.8% |
| Other amounts payable | 47/48 | €13,134 | €13,134 | -€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €2,056 | €3,320 | +€1,264 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €12,566 | +€10,473 | +500% |
| Other operating charges | 640/8 | - | €986 | +€986 | |
| Gross operating margin | 9900 | €34,730 | €66,092 | +€31,362 | +90.3% |
| Operating profit (loss) | 9901 | €30,581 | €49,220 | +€18,639 | +60.9% |
| Financial charges | 65/66B | €4,120 | €10,557 | +€6,437 | +156% |
| Recurring financial charges | 65 | €4,120 | €10,557 | +€6,437 | +156% |
| Profit (loss) for the period before taxes | 9903 | €26,461 | €38,663 | +€12,202 | +46.1% |
| Income taxes | 67/77 | €5,915 | €5,857 | -€58 | -1.0% |
| Profit (loss) for the period | 9904 | €20,547 | €32,806 | +€12,259 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,547 | €32,806 | +€12,259 | +59.7% |
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 20 October 2026 via checked.be.