KINE & FORME: 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 & FORME
Largest movements
- Cash +€9,929
up €9,929 (+18.1%), from €54,842 to €64,771
mainly Other debts (+€18,726) and Net result for the year (+€16,847)
- Deferred charges and accrued income +€9,384
up €9,384 (+1,371%), from €685 to €10,069
- Intangible fixed assets -€2,000
down €2,000 (-14.3%), from €13,993 to €11,993
- Tangible fixed assets +€1,161
up €1,161 (+13.1%), from €8,863 to €10,024
of which Plant, machinery and equipment: +€1,999
- Reserves -€20,000
down €20,000 (-71.4%), from €28,000 to €8,000
- Other debts +€18,726
up €18,726 (+135%), from €13,908 to €32,634
- Profit (loss) carried forward +€16,847
up €16,847 (+72.3%), from €23,295 to €40,143
- Tax, wage and social debts +€4,069
up €4,069 (+241%), from €1,690 to €5,760
- Current portion of long-term debt -€1,670
down €1,670 (-23.4%), from €7,128 to €5,458
- Gross operating margin +€14,711
up €14,711 (+71.3%), from €20,629 to €35,339
- Taxes +€5,722
up €5,722 (+166%), from €3,437 to €9,160
- Depreciation -€1,627
down €1,627 (-25.0%), from €6,496 to €4,869
- Financial charges +€1,429
up €1,429 (+110%), from €1,293 to €2,722
- Other operating charges +€746
up €746 (+75.0%), from €995 to €1,741
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 | €81,273 | €100,043 | +€18,770 | +23.1% |
| Fixed assets | 21/28 | €22,856 | €22,017 | -€839 | -3.7% |
| Intangible fixed assets | 21 | €13,993 | €11,993 | -€2,000 | -14.3% |
| Tangible fixed assets | 22/27 | €8,863 | €10,024 | +€1,161 | +13.1% |
| Land and buildings | 22 | €4,423 | €4,314 | -€109 | -2.5% |
| Plant, machinery and equipment | 23 | - | €1,999 | +€1,999 | |
| Furniture and vehicles | 24 | €4,440 | €1,973 | -€2,467 | -55.6% |
| Other tangible fixed assets | 26 | - | €1,738 | +€1,738 | |
| Current assets | 29/58 | €58,417 | €78,026 | +€19,609 | +33.6% |
| Amounts receivable within one year | 40/41 | €2,890 | €3,187 | +€297 | +10.3% |
| Trade receivables | 40 | €1,150 | €1,580 | +€430 | +37.4% |
| Other amounts receivable | 41 | €1,740 | €1,607 | -€133 | -7.7% |
| Cash at bank and in hand | 54/58 | €54,842 | €64,771 | +€9,929 | +18.1% |
| Deferred charges and accrued income | 490/1 | €685 | €10,069 | +€9,384 | +1,371% |
| Total equity and liabilities | 10/49 | €81,273 | €100,043 | +€18,770 | +23.1% |
| Equity | 10/15 | €56,295 | €53,143 | -€3,153 | -5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €8,000 | -€20,000 | -71.4% |
| Distributable reserves | 133 | €28,000 | €8,000 | -€20,000 | -71.4% |
| Profit (loss) carried forward | 14 | €23,295 | €40,143 | +€16,847 | +72.3% |
| Amounts payable | 17/49 | €24,977 | €46,900 | +€21,923 | +87.8% |
| Amounts payable after more than one year | 17 | €2,044 | €1,976 | -€68 | -3.3% |
| Financial debts | 170/4 | €2,044 | €1,976 | -€68 | -3.3% |
| Amounts payable within one year | 42/48 | €22,933 | €44,924 | +€21,991 | +95.9% |
| Current portion of amounts payable after more than one year | 42 | €7,128 | €5,458 | -€1,670 | -23.4% |
| Trade debts | 44 | €206 | €1,073 | +€866 | +420% |
| Suppliers | 440/4 | €206 | €1,073 | +€866 | +420% |
| Taxes, remuneration and social security | 45 | €1,690 | €5,760 | +€4,069 | +241% |
| Taxes | 450/3 | €1,690 | €5,760 | +€4,069 | +241% |
| Other amounts payable | 47/48 | €13,908 | €32,634 | +€18,726 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,496 | €4,869 | -€1,627 | -25.0% |
| Other operating charges | 640/8 | €995 | €1,741 | +€746 | +75.0% |
| Gross operating margin | 9900 | €20,629 | €35,339 | +€14,711 | +71.3% |
| Operating profit (loss) | 9901 | €13,137 | €28,729 | +€15,592 | +119% |
| Financial charges | 65/66B | €1,293 | €2,722 | +€1,429 | +110% |
| Recurring financial charges | 65 | €1,293 | €2,722 | +€1,429 | +110% |
| Profit (loss) for the period before taxes | 9903 | €11,844 | €26,007 | +€14,163 | +120% |
| Income taxes | 67/77 | €3,437 | €9,160 | +€5,722 | +166% |
| Profit (loss) for the period | 9904 | €8,407 | €16,847 | +€8,441 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €8,407 | €16,847 | +€8,441 | +100% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.