Kiné FLOW: 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 FLOW
Largest movements
- Cash -€7,192
down €7,192 (-39.0%), from €18,462 to €11,270
mainly Debts after one year (-€10,000) and Net result for the year (-€346)
- Tangible fixed assets -€3,390
down €3,390 (-92.3%), from €3,675 to €285
- Debts after one year -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Profit (loss) carried forward -€346
down €346 (-53.1%), from €651 to €305
- Tax, wage and social debts -€237
no longer reported in 2025 (was €237)
- Gross operating margin -€6,716
down €6,716 (-67.4%), from €9,963 to €3,247
- Taxes -€237
no longer reported in 2025 (was €237)
- Other operating charges -€191
down €191 (-61.4%), from €311 to €120
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.
Cash bridge derived
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 | €23,387 | €12,805 | -€10,583 | -45.2% |
| Fixed assets | 21/28 | €3,675 | €285 | -€3,390 | -92.3% |
| Tangible fixed assets | 22/27 | €3,675 | €285 | -€3,390 | -92.3% |
| Plant, machinery and equipment | 23 | €3,675 | €285 | -€3,390 | -92.3% |
| Current assets | 29/58 | €19,712 | €12,520 | -€7,192 | -36.5% |
| Cash at bank and in hand | 54/58 | €18,462 | €11,270 | -€7,192 | -39.0% |
| Deferred charges and accrued income | 490/1 | €1,250 | €1,250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,387 | €12,805 | -€10,583 | -45.2% |
| Equity | 10/15 | €3,151 | €2,805 | -€346 | -11.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €651 | €305 | -€346 | -53.1% |
| Amounts payable | 17/49 | €20,237 | €10,000 | -€10,237 | -50.6% |
| Amounts payable after more than one year | 17 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Financial debts | 170/4 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Amounts payable within one year | 42/48 | €237 | - | -€237 | |
| Taxes, remuneration and social security | 45 | €237 | - | -€237 | |
| Taxes | 450/3 | €237 | - | -€237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,390 | €3,390 | = | 0.0% |
| Other operating charges | 640/8 | €311 | €120 | -€191 | -61.4% |
| Gross operating margin | 9900 | €9,963 | €3,247 | -€6,716 | -67.4% |
| Operating profit (loss) | 9901 | €6,262 | -€263 | -€6,525 | |
| Financial charges | 65/66B | €78 | €83 | +€5 | +5.8% |
| Recurring financial charges | 65 | €78 | €83 | +€5 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €6,184 | -€346 | -€6,530 | |
| Income taxes | 67/77 | €237 | - | -€237 | |
| Profit (loss) for the period | 9904 | €5,947 | -€346 | -€6,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,947 | -€346 | -€6,293 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.