Kiné Claassen: 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 Claassen
Largest movements
- Cash +€34,118
up €34,118 (+97.1%), from €35,148 to €69,267
mainly Net result for the year (+€36,027) and Debts after one year (+€16,564)
- Tangible fixed assets +€31,702
up €31,702 (+3,940%), from €805 to €32,506
of which Leasing and similar rights: +€31,913
- Deferred charges and accrued income +€7,026
new in 2025: €7,026
- Reserves +€36,027
up €36,027 (+70.9%), from €50,844 to €86,870
- Debts after one year +€16,564
new in 2025: €16,564
- Tax, wage and social debts +€12,660
up €12,660 (+96.7%), from €13,090 to €25,750
- Current portion of long-term debt +€7,052
new in 2025: €7,052
- Gross operating margin -€7,497
down €7,497 (-11.9%), from €63,091 to €55,594
- Depreciation +€7,445
up €7,445 (+18,940%), from €39 to €7,485
- Other operating charges +€3,478
up €3,478 (+5,609%), from €62 to €3,540
- Taxes -€3,430
down €3,430 (-26.2%), from €13,090 to €9,660
- Financial income +€684
up €684 (+70.6%), from €969 to €1,653
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 | €67,933 | €140,236 | +€72,303 | +106% |
| Fixed assets | 21/28 | €805 | €32,506 | +€31,702 | +3,940% |
| Tangible fixed assets | 22/27 | €805 | €32,506 | +€31,702 | +3,940% |
| Furniture and vehicles | 24 | €805 | €594 | -€211 | -26.2% |
| Leasing and similar rights | 25 | - | €31,913 | +€31,913 | |
| Current assets | 29/58 | €67,129 | €107,730 | +€40,601 | +60.5% |
| Amounts receivable within one year | 40/41 | €31,980 | €31,438 | -€543 | -1.7% |
| Other amounts receivable | 41 | €31,980 | €31,438 | -€543 | -1.7% |
| Cash at bank and in hand | 54/58 | €35,148 | €69,267 | +€34,118 | +97.1% |
| Deferred charges and accrued income | 490/1 | - | €7,026 | +€7,026 | |
| Total equity and liabilities | 10/49 | €67,933 | €140,236 | +€72,303 | +106% |
| Equity | 10/15 | €54,844 | €90,870 | +€36,027 | +65.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €50,844 | €86,870 | +€36,027 | +70.9% |
| Distributable reserves | 133 | €50,844 | €86,870 | +€36,027 | +70.9% |
| Amounts payable | 17/49 | €13,090 | €49,366 | +€36,276 | +277% |
| Amounts payable after more than one year | 17 | - | €16,564 | +€16,564 | |
| Financial debts | 170/4 | - | €16,564 | +€16,564 | |
| Amounts payable within one year | 42/48 | €13,090 | €32,802 | +€19,712 | +151% |
| Current portion of amounts payable after more than one year | 42 | - | €7,052 | +€7,052 | |
| Taxes, remuneration and social security | 45 | €13,090 | €25,750 | +€12,660 | +96.7% |
| Taxes | 450/3 | €13,090 | €25,750 | +€12,660 | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39 | €7,485 | +€7,445 | +18,940% |
| Other operating charges | 640/8 | €62 | €3,540 | +€3,478 | +5,609% |
| Gross operating margin | 9900 | €63,091 | €55,594 | -€7,497 | -11.9% |
| Operating profit (loss) | 9901 | €62,989 | €44,570 | -€18,420 | -29.2% |
| Financial income | 75/76B | €969 | €1,653 | +€684 | +70.6% |
| Recurring financial income | 75 | €969 | €1,653 | +€684 | +70.6% |
| Financial charges | 65/66B | €25 | €536 | +€511 | +2,045% |
| Recurring financial charges | 65 | €25 | €536 | +€511 | +2,045% |
| Profit (loss) for the period before taxes | 9903 | €63,933 | €45,687 | -€18,247 | -28.5% |
| Income taxes | 67/77 | €13,090 | €9,660 | -€3,430 | -26.2% |
| Profit (loss) for the period | 9904 | €50,844 | €36,027 | -€14,817 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,844 | €36,027 | -€14,817 | -29.1% |
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.