Kine-Concept: 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.
Kine-Concept
Largest movements
- Cash +€29,006
up €29,006 (+98.0%), from €29,585 to €58,591
mainly Net result for the year (+€23,610) and Depreciation (+€17,162)
- Tangible fixed assets -€17,162
down €17,162 (-20.5%), from €83,584 to €66,421
of which Furniture and vehicles: -€10,766
- Profit (loss) carried forward +€23,610
up €23,610 (+81.7%), from €28,912 to €52,522
- Debts after one year -€9,656
down €9,656 (-28.5%), from €33,921 to €24,265
- Other debts -€1,563
down €1,563 (-71.6%), from €2,183 to €620
- Gross operating margin +€13,253
up €13,253 (+32.4%), from €40,915 to €54,169
- Taxes +€4,734
up €4,734 (+83.8%), from €5,646 to €10,380
- Depreciation +€1,913
up €1,913 (+12.5%), from €15,250 to €17,162
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 | €113,392 | €125,284 | +€11,893 | +10.5% |
| Fixed assets | 21/28 | €83,584 | €66,421 | -€17,162 | -20.5% |
| Tangible fixed assets | 22/27 | €83,584 | €66,421 | -€17,162 | -20.5% |
| Land and buildings | 22 | €40,442 | €34,554 | -€5,888 | -14.6% |
| Plant, machinery and equipment | 23 | €2,244 | €1,736 | -€508 | -22.6% |
| Furniture and vehicles | 24 | €40,898 | €30,132 | -€10,766 | -26.3% |
| Current assets | 29/58 | €29,808 | €58,863 | +€29,055 | +97.5% |
| Cash at bank and in hand | 54/58 | €29,585 | €58,591 | +€29,006 | +98.0% |
| Deferred charges and accrued income | 490/1 | €223 | €272 | +€49 | +22.0% |
| Total equity and liabilities | 10/49 | €113,392 | €125,284 | +€11,893 | +10.5% |
| Equity | 10/15 | €58,405 | €82,015 | +€23,610 | +40.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,093 | €17,093 | = | 0.0% |
| Distributable reserves | 133 | €17,093 | €17,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,912 | €52,522 | +€23,610 | +81.7% |
| Amounts payable | 17/49 | €54,987 | €43,270 | -€11,717 | -21.3% |
| Amounts payable after more than one year | 17 | €33,921 | €24,265 | -€9,656 | -28.5% |
| Financial debts | 170/4 | €33,921 | €24,265 | -€9,656 | -28.5% |
| Amounts payable within one year | 42/48 | €21,066 | €19,005 | -€2,061 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €10,467 | €10,207 | -€260 | -2.5% |
| Financial debts | 43 | - | €556 | +€556 | |
| Credit institutions | 430/8 | - | €556 | +€556 | |
| Trade debts | 44 | €770 | - | -€770 | |
| Suppliers | 440/4 | €770 | - | -€770 | |
| Taxes, remuneration and social security | 45 | €7,646 | €7,623 | -€24 | -0.3% |
| Taxes | 450/3 | €7,646 | €7,623 | -€24 | -0.3% |
| Other amounts payable | 47/48 | €2,183 | €620 | -€1,563 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,250 | €17,162 | +€1,913 | +12.5% |
| Other operating charges | 640/8 | €1,970 | €1,912 | -€57 | -2.9% |
| Gross operating margin | 9900 | €40,915 | €54,169 | +€13,253 | +32.4% |
| Operating profit (loss) | 9901 | €23,696 | €35,094 | +€11,398 | +48.1% |
| Financial income | 75/76B | €332 | €52 | -€280 | -84.2% |
| Recurring financial income | 75 | €332 | €52 | -€280 | -84.2% |
| Financial charges | 65/66B | €1,369 | €1,157 | -€212 | -15.5% |
| Recurring financial charges | 65 | €1,369 | €1,157 | -€212 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €22,659 | €33,990 | +€11,331 | +50.0% |
| Income taxes | 67/77 | €5,646 | €10,380 | +€4,734 | +83.8% |
| Profit (loss) for the period | 9904 | €17,013 | €23,610 | +€6,597 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,013 | €23,610 | +€6,597 | +38.8% |
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 18 October 2026 via checked.be.