KINÉ&CO: 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&CO
Largest movements
- Cash +€31,669
up €31,669 (+80.1%), from €39,521 to €71,190
mainly Net result for the year (+€24,178) and Debts after one year (+€16,184)
- Tangible fixed assets +€22,154
up €22,154 (+329%), from €6,741 to €28,895
of which Furniture and vehicles: +€22,655
- Receivables after one year -€4,605
down €4,605 (-20.8%), from €22,120 to €17,514
- Receivables within one year +€4,095
up €4,095 (+31.7%), from €12,897 to €16,991
of which Other amounts receivable: +€2,291
- Reserves +€24,178
up €24,178 (+41.0%), from €58,950 to €83,128
of which Distributable reserves: +€24,178
- Debts after one year +€16,184
up €16,184 (+2,194%), from €738 to €16,922
- Tax, wage and social debts +€9,749
up €9,749 (+464%), from €2,100 to €11,849
- Short-term financial debts +€2,924
new in 2025: €2,924
- Gross operating margin +€20,661
up €20,661 (+107%), from €19,344 to €40,005
- Taxes +€8,855
up €8,855 (+202%), from €4,394 to €13,249
- Depreciation -€3,517
down €3,517 (-63.0%), from €5,586 to €2,069
- Financial charges -€467
down €467 (-58.9%), from €793 to €326
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 | €81,583 | €135,387 | +€53,804 | +66.0% |
| Fixed assets | 21/28 | €6,741 | €28,895 | +€22,154 | +329% |
| Tangible fixed assets | 22/27 | €6,741 | €28,895 | +€22,154 | +329% |
| Land and buildings | 22 | €200 | - | -€200 | |
| Plant, machinery and equipment | 23 | €372 | €72 | -€300 | -80.6% |
| Furniture and vehicles | 24 | €6,168 | €28,822 | +€22,655 | +367% |
| Current assets | 29/58 | €74,842 | €106,493 | +€31,650 | +42.3% |
| Amounts receivable after more than one year | 29 | €22,120 | €17,514 | -€4,605 | -20.8% |
| Other amounts receivable | 291 | €22,120 | €17,514 | -€4,605 | -20.8% |
| Amounts receivable within one year | 40/41 | €12,897 | €16,991 | +€4,095 | +31.7% |
| Trade receivables | 40 | €4,028 | €5,832 | +€1,804 | +44.8% |
| Other amounts receivable | 41 | €8,869 | €11,160 | +€2,291 | +25.8% |
| Cash at bank and in hand | 54/58 | €39,521 | €71,190 | +€31,669 | +80.1% |
| Deferred charges and accrued income | 490/1 | €305 | €797 | +€492 | +162% |
| Total equity and liabilities | 10/49 | €81,583 | €135,387 | +€53,804 | +66.0% |
| Equity | 10/15 | €72,827 | €97,004 | +€24,178 | +33.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €58,950 | €83,128 | +€24,178 | +41.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,090 | €81,268 | +€24,178 | +42.3% |
| Profit (loss) carried forward | 14 | €1,477 | €1,477 | = | 0.0% |
| Amounts payable | 17/49 | €8,756 | €38,383 | +€29,627 | +338% |
| Amounts payable after more than one year | 17 | €738 | €16,922 | +€16,184 | +2,194% |
| Financial debts | 170/4 | €738 | €16,922 | +€16,184 | +2,194% |
| Amounts payable within one year | 42/48 | €8,019 | €21,248 | +€13,230 | +165% |
| Current portion of amounts payable after more than one year | 42 | €4,395 | €5,056 | +€661 | +15.0% |
| Financial debts | 43 | - | €2,924 | +€2,924 | |
| Credit institutions | 430/8 | - | €2,924 | +€2,924 | |
| Trade debts | 44 | €1,524 | €1,419 | -€105 | -6.9% |
| Suppliers | 440/4 | €1,524 | €1,419 | -€105 | -6.9% |
| Taxes, remuneration and social security | 45 | €2,100 | €11,849 | +€9,749 | +464% |
| Taxes | 450/3 | €2,100 | €11,849 | +€9,749 | +464% |
| Accrued charges and deferred income | 492/3 | - | €213 | +€213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,586 | €2,069 | -€3,517 | -63.0% |
| Other operating charges | 640/8 | €609 | €807 | +€199 | +32.6% |
| Gross operating margin | 9900 | €19,344 | €40,005 | +€20,661 | +107% |
| Operating profit (loss) | 9901 | €13,150 | €37,129 | +€23,979 | +182% |
| Financial income | 75/76B | €532 | €624 | +€92 | +17.3% |
| Recurring financial income | 75 | €532 | €624 | +€92 | +17.3% |
| Financial charges | 65/66B | €793 | €326 | -€467 | -58.9% |
| Recurring financial charges | 65 | €793 | €326 | -€467 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €12,889 | €37,427 | +€24,538 | +190% |
| Income taxes | 67/77 | €4,394 | €13,249 | +€8,855 | +202% |
| Profit (loss) for the period | 9904 | €8,495 | €24,178 | +€15,683 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €8,495 | €24,178 | +€15,683 | +185% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.