Kiné Corpus: what changed
Two fiscal 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 Corpus
Largest movements
- Cash +€12,218
up €12,218 (+446.7%), from €2,735 to €14,953
mainly Depreciation (+€16,813) and Net result for the year (+€9,390)
- Intangible fixed assets -€6,094
down €6,094 (-15.4%), from €39,686 to €33,592
- Tangible fixed assets -€4,091
down €4,091 (-20.0%), from €20,497 to €16,406
of which Plant, machinery and equipment: -€7,066
- Receivables within one year +€2,580
up €2,580 (+16.0%), from €16,142 to €18,722
- Debts after one year -€12,747
down €12,747 (-26.7%), from €47,812 to €35,065
- Profit (loss) carried forward +€9,390
up €9,390 (+4580.5%), from €205 to €9,595
- Tax, wage and social debts +€3,972
up €3,972 (+809.0%), from €491 to €4,463
- Other debts +€2,404
up €2,404 (+19.2%), from €12,534 to €14,938
- Trade debts +€862
up €862 (+33.5%), from €2,570 to €3,432
- Gross operating margin +€25,317
up €25,317 (+288.4%), from €8,779 to €34,096
- Depreciation +€9,862
up €9,862 (+141.9%), from €6,951 to €16,813
- Taxes +€3,972
up €3,972 (+809.0%), from €491 to €4,463
- Financial charges +€1,106
up €1,106 (+102.8%), from €1,076 to €2,182
- Other operating charges +€943
up €943 (+1683.9%), from €56 to €999
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,598 | €83,821 | +€4,223 | +5.3% |
| Fixed assets | 21/28 | €60,183 | €49,998 | -€10,185 | -16.9% |
| Intangible fixed assets | 21 | €39,686 | €33,592 | -€6,094 | -15.4% |
| Tangible fixed assets | 22/27 | €20,497 | €16,406 | -€4,091 | -20.0% |
| Plant, machinery and equipment | 23 | €17,753 | €10,687 | -€7,066 | -39.8% |
| Furniture and vehicles | 24 | €2,744 | €5,719 | +€2,975 | +108.4% |
| Current assets | 29/58 | €19,415 | €33,823 | +€14,408 | +74.2% |
| Amounts receivable within one year | 40/41 | €16,142 | €18,722 | +€2,580 | +16.0% |
| Trade receivables | 40 | €16,142 | €18,722 | +€2,580 | +16.0% |
| Cash at bank and in hand | 54/58 | €2,735 | €14,953 | +€12,218 | +446.7% |
| Deferred charges and accrued income | 490/1 | €538 | €148 | -€390 | -72.5% |
| Total equity and liabilities | 10/49 | €79,598 | €83,821 | +€4,223 | +5.3% |
| Equity | 10/15 | €2,705 | €12,095 | +€9,390 | +347.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205 | €9,595 | +€9,390 | +4580.5% |
| Amounts payable | 17/49 | €76,893 | €71,726 | -€5,167 | -6.7% |
| Amounts payable after more than one year | 17 | €47,812 | €35,065 | -€12,747 | -26.7% |
| Financial debts | 170/4 | €47,812 | €35,065 | -€12,747 | -26.7% |
| Amounts payable within one year | 42/48 | €29,081 | €36,661 | +€7,580 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €13,486 | €13,828 | +€342 | +2.5% |
| Trade debts | 44 | €2,570 | €3,432 | +€862 | +33.5% |
| Suppliers | 440/4 | €2,570 | €3,432 | +€862 | +33.5% |
| Taxes, remuneration and social security | 45 | €491 | €4,463 | +€3,972 | +809.0% |
| Taxes | 450/3 | €491 | €4,463 | +€3,972 | +809.0% |
| Other amounts payable | 47/48 | €12,534 | €14,938 | +€2,404 | +19.2% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,951 | €16,813 | +€9,862 | +141.9% |
| Other operating charges | 640/8 | €56 | €999 | +€943 | +1683.9% |
| Gross operating margin | 9900 | €8,779 | €34,096 | +€25,317 | +288.4% |
| Operating profit (loss) | 9901 | €1,772 | €16,034 | +€14,262 | +804.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,076 | €2,182 | +€1,106 | +102.8% |
| Recurring financial charges | 65 | €1,076 | €2,182 | +€1,106 | +102.8% |
| Profit (loss) for the period before taxes | 9903 | €696 | €13,853 | +€13,157 | +1890.4% |
| Income taxes | 67/77 | €491 | €4,463 | +€3,972 | +809.0% |
| Profit (loss) for the period | 9904 | €205 | €9,390 | +€9,185 | +4480.5% |
| Profit (loss) for the period to be appropriated | 9905 | €205 | €9,390 | +€9,185 | +4480.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.