Kiné CK: 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 CK
Largest movements
- Tangible fixed assets -€16,401
down €16,401 (-33.1%), from €49,534 to €33,133
- Debts after one year -€7,070
down €7,070 (-31.0%), from €22,789 to €15,718
- Other debts -€6,989
down €6,989 (-18.6%), from €37,502 to €30,513
- Current portion of long-term debt -€5,732
down €5,732 (-44.8%), from €12,802 to €7,070
- Profit (loss) carried forward +€1,304
new in 2025: €1,304
- Depreciation +€1,450
up €1,450 (+9.4%), from €15,451 to €16,901
- Gross operating margin +€1,074
up €1,074 (+5.5%), from €19,613 to €20,688
- Financial charges -€254
down €254 (-16.6%), from €1,526 to €1,272
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 | €74,018 | €56,116 | -€17,901 | -24.2% |
| Fixed assets | 21/28 | €52,284 | €35,383 | -€16,901 | -32.3% |
| Intangible fixed assets | 21 | €2,750 | €2,250 | -€500 | -18.2% |
| Tangible fixed assets | 22/27 | €49,534 | €33,133 | -€16,401 | -33.1% |
| Land and buildings | 22 | €7,390 | €6,526 | -€864 | -11.7% |
| Plant, machinery and equipment | 23 | €8,287 | €637 | -€7,650 | -92.3% |
| Furniture and vehicles | 24 | €30,380 | €22,972 | -€7,408 | -24.4% |
| Other tangible fixed assets | 26 | €3,476 | €2,997 | -€479 | -13.8% |
| Current assets | 29/58 | €21,734 | €20,734 | -€1,000 | -4.6% |
| Amounts receivable within one year | 40/41 | €6,113 | €5,404 | -€709 | -11.6% |
| Trade receivables | 40 | €5,283 | €4,586 | -€696 | -13.2% |
| Other amounts receivable | 41 | €830 | €817 | -€13 | -1.5% |
| Cash at bank and in hand | 54/58 | €15,339 | €15,116 | -€223 | -1.5% |
| Deferred charges and accrued income | 490/1 | €282 | €214 | -€68 | -24.1% |
| Total equity and liabilities | 10/49 | €74,018 | €56,116 | -€17,901 | -24.2% |
| Equity | 10/15 | €100 | €1,404 | +€1,304 | +1,304% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,304 | +€1,304 | |
| Amounts payable | 17/49 | €73,918 | €54,712 | -€19,205 | -26.0% |
| Amounts payable after more than one year | 17 | €22,789 | €15,718 | -€7,070 | -31.0% |
| Financial debts | 170/4 | €22,789 | €15,718 | -€7,070 | -31.0% |
| Amounts payable within one year | 42/48 | €51,129 | €38,994 | -€12,135 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €12,802 | €7,070 | -€5,732 | -44.8% |
| Trade debts | 44 | €825 | €911 | +€87 | +10.5% |
| Suppliers | 440/4 | €825 | €911 | +€87 | +10.5% |
| Taxes, remuneration and social security | 45 | - | €500 | +€500 | |
| Taxes | 450/3 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €37,502 | €30,513 | -€6,989 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,451 | €16,901 | +€1,450 | +9.4% |
| Other operating charges | 640/8 | €517 | €528 | +€11 | +2.0% |
| Gross operating margin | 9900 | €19,613 | €20,688 | +€1,074 | +5.5% |
| Operating profit (loss) | 9901 | €3,645 | €3,259 | -€386 | -10.6% |
| Financial charges | 65/66B | €1,526 | €1,272 | -€254 | -16.6% |
| Recurring financial charges | 65 | €1,526 | €1,272 | -€254 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €2,119 | €1,987 | -€133 | -6.3% |
| Income taxes | 67/77 | €670 | €683 | +€13 | +1.9% |
| Profit (loss) for the period | 9904 | €1,449 | €1,304 | -€145 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,449 | €1,304 | -€145 | -10.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.