Kiné Eva: 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 Eva
Largest movements
- Cash +€17,008
up €17,008 (+59.3%), from €28,679 to €45,688
mainly Net result for the year (+€16,223) and Depreciation (+€13,751)
- Receivables within one year -€5,305
down €5,305 (-72.3%), from €7,340 to €2,035
of which Trade receivables: -€5,195
- Tangible fixed assets +€4,329
up €4,329 (+2.6%), from €166,059 to €170,387
of which Land and buildings: +€6,149
- Reserves +€16,223
up €16,223 (+18.0%), from €90,101 to €106,324
- Debts after one year -€6,654
down €6,654 (-4.9%), from €134,833 to €128,179
- Tax, wage and social debts +€4,858
up €4,858 (+238%), from €2,041 to €6,900
- Gross operating margin +€14,626
up €14,626 (+49.0%), from €29,832 to €44,458
- Taxes +€4,858
up €4,858 (+238%), from €2,041 to €6,900
- Depreciation -€1,538
down €1,538 (-10.1%), from €15,289 to €13,751
- Financial charges +€628
up €628 (+10.4%), from €6,031 to €6,660
- Financial income -€554
down €554 (-73.8%), from €750 to €197
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 | €238,403 | €254,422 | +€16,019 | +6.7% |
| Fixed assets | 21/28 | €166,059 | €170,387 | +€4,329 | +2.6% |
| Tangible fixed assets | 22/27 | €166,059 | €170,387 | +€4,329 | +2.6% |
| Land and buildings | 22 | €153,502 | €159,650 | +€6,149 | +4.0% |
| Plant, machinery and equipment | 23 | €3,691 | €4,118 | +€428 | +11.6% |
| Furniture and vehicles | 24 | €8,866 | €6,618 | -€2,248 | -25.4% |
| Current assets | 29/58 | €72,345 | €84,035 | +€11,691 | +16.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,340 | €2,035 | -€5,305 | -72.3% |
| Trade receivables | 40 | €5,195 | €0 | -€5,195 | -100% |
| Other amounts receivable | 41 | €2,145 | €2,035 | -€110 | -5.1% |
| Cash at bank and in hand | 54/58 | €28,679 | €45,688 | +€17,008 | +59.3% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,313 | -€12 | -0.9% |
| Total equity and liabilities | 10/49 | €238,403 | €254,422 | +€16,019 | +6.7% |
| Equity | 10/15 | €95,101 | €111,324 | +€16,223 | +17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,101 | €106,324 | +€16,223 | +18.0% |
| Distributable reserves | 133 | €90,101 | €106,324 | +€16,223 | +18.0% |
| Amounts payable | 17/49 | €143,303 | €143,099 | -€204 | -0.1% |
| Amounts payable after more than one year | 17 | €134,833 | €128,179 | -€6,654 | -4.9% |
| Financial debts | 170/4 | €134,833 | €128,179 | -€6,654 | -4.9% |
| Amounts payable within one year | 42/48 | €8,470 | €14,920 | +€6,450 | +76.2% |
| Current portion of amounts payable after more than one year | 42 | €6,429 | €6,654 | +€225 | +3.5% |
| Trade debts | 44 | - | €1,366 | +€1,366 | |
| Suppliers | 440/4 | - | €1,366 | +€1,366 | |
| Taxes, remuneration and social security | 45 | €2,041 | €6,900 | +€4,858 | +238% |
| Taxes | 450/3 | €2,041 | €6,900 | +€4,858 | +238% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,289 | €13,751 | -€1,538 | -10.1% |
| Other operating charges | 640/8 | €701 | €1,120 | +€419 | +59.7% |
| Gross operating margin | 9900 | €29,832 | €44,458 | +€14,626 | +49.0% |
| Operating profit (loss) | 9901 | €13,841 | €29,586 | +€15,745 | +114% |
| Financial income | 75/76B | €750 | €197 | -€554 | -73.8% |
| Recurring financial income | 75 | €750 | €197 | -€554 | -73.8% |
| Financial charges | 65/66B | €6,031 | €6,660 | +€628 | +10.4% |
| Recurring financial charges | 65 | €6,031 | €6,660 | +€628 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €8,560 | €23,123 | +€14,563 | +170% |
| Income taxes | 67/77 | €2,041 | €6,900 | +€4,858 | +238% |
| Profit (loss) for the period | 9904 | €6,519 | €16,223 | +€9,704 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €6,519 | €16,223 | +€9,704 | +149% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.