Kiné.CAROFA: 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.CAROFA
Largest movements
- Tangible fixed assets -€14,115
down €14,115 (-23.7%), from €59,452 to €45,337
of which Furniture and vehicles: -€10,828
- Cash -€6,754
down €6,754 (-3.2%), from €212,595 to €205,840
mainly Contributions, distributions and other (-€35,060) and Other debts (-€10,881)
- Deferred charges and accrued income +€3,531
up €3,531 (+12.5%), from €28,161 to €31,692
- Other debts -€10,881
down €10,881 (-12.7%), from €85,656 to €74,775
- Tax, wage and social debts -€9,785
down €9,785 (-49.8%), from €19,644 to €9,859
- Gross operating margin +€37,765
up €37,765 (+110%), from €34,213 to €71,978
- Taxes +€9,557
up €9,557 (+108%), from €8,874 to €18,431
- Depreciation +€9,436
up €9,436 (+155%), from €6,098 to €15,534
- Financial charges +€1,246
up €1,246 (+37.1%), from €3,360 to €4,606
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 | €308,397 | €289,388 | -€19,009 | -6.2% |
| Fixed assets | 21/28 | €59,452 | €45,337 | -€14,115 | -23.7% |
| Tangible fixed assets | 22/27 | €59,452 | €45,337 | -€14,115 | -23.7% |
| Furniture and vehicles | 24 | €49,974 | €39,147 | -€10,828 | -21.7% |
| Other tangible fixed assets | 26 | €9,478 | €6,190 | -€3,287 | -34.7% |
| Current assets | 29/58 | €248,944 | €244,051 | -€4,894 | -2.0% |
| Amounts receivable within one year | 40/41 | €8,189 | €6,519 | -€1,670 | -20.4% |
| Trade receivables | 40 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Other amounts receivable | 41 | €4,189 | €1,519 | -€2,670 | -63.7% |
| Cash at bank and in hand | 54/58 | €212,595 | €205,840 | -€6,754 | -3.2% |
| Deferred charges and accrued income | 490/1 | €28,161 | €31,692 | +€3,531 | +12.5% |
| Total equity and liabilities | 10/49 | €308,397 | €289,388 | -€19,009 | -6.2% |
| Equity | 10/15 | €184,297 | €183,260 | -€1,037 | -0.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €178,047 | €177,010 | -€1,037 | -0.6% |
| Distributable reserves | 133 | €178,047 | €177,010 | -€1,037 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €14,697 | €14,697 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,697 | €14,697 | = | 0.0% |
| Pensions and similar obligations | 160 | €14,697 | €14,697 | = | 0.0% |
| Amounts payable | 17/49 | €109,403 | €91,431 | -€17,972 | -16.4% |
| Amounts payable within one year | 42/48 | €107,182 | €87,005 | -€20,177 | -18.8% |
| Trade debts | 44 | €1,883 | €2,371 | +€488 | +25.9% |
| Suppliers | 440/4 | €1,883 | €2,371 | +€488 | +25.9% |
| Taxes, remuneration and social security | 45 | €19,644 | €9,859 | -€9,785 | -49.8% |
| Taxes | 450/3 | €19,644 | €9,859 | -€9,785 | -49.8% |
| Other amounts payable | 47/48 | €85,656 | €74,775 | -€10,881 | -12.7% |
| Accrued charges and deferred income | 492/3 | €2,221 | €4,427 | +€2,206 | +99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,098 | €15,534 | +€9,436 | +155% |
| Other operating charges | 640/8 | €899 | €562 | -€336 | -37.4% |
| Gross operating margin | 9900 | €34,213 | €71,978 | +€37,765 | +110% |
| Operating profit (loss) | 9901 | €27,216 | €55,882 | +€28,665 | +105% |
| Financial income | 75/76B | €1,326 | €1,179 | -€147 | -11.1% |
| Recurring financial income | 75 | €1,326 | €1,179 | -€147 | -11.1% |
| Financial charges | 65/66B | €3,360 | €4,606 | +€1,246 | +37.1% |
| Recurring financial charges | 65 | €3,360 | €4,606 | +€1,246 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €25,182 | €52,454 | +€27,272 | +108% |
| Income taxes | 67/77 | €8,874 | €18,431 | +€9,557 | +108% |
| Profit (loss) for the period | 9904 | €16,308 | €34,023 | +€17,715 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €16,308 | €34,023 | +€17,715 | +109% |
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 1 November 2026 via checked.be.