KINE-HARMONIE: 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-HARMONIE
Largest movements
- Cash +€7,703
up €7,703 (+64.2%), from €12,000 to €19,703
mainly Net result for the year (+€15,995) and Depreciation (+€1,306)
- Receivables within one year +€5,802
up €5,802 (+39.6%), from €14,634 to €20,436
- Tangible fixed assets -€1,306
down €1,306 (-99.9%), from €1,308 to €1
- Deferred charges and accrued income -€1,142
down €1,142 (-89.1%), from €1,281 to €139
- Profit (loss) carried forward +€15,995
up €15,995 (+353%), from €4,531 to €20,526
- Tax, wage and social debts -€5,159
down €5,159 (-30.1%), from €17,159 to €11,999
- Gross operating margin +€13,378
up €13,378 (+178%), from €7,513 to €20,891
- Staff costs +€1,280
up €1,280 (+246%), from €520 to €1,800
- Taxes +€955
up €955 (+131%), from €731 to €1,686
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.
Derived cash bridge
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 | €31,122 | €42,179 | +€11,057 | +35.5% |
| Fixed assets | 21/28 | €3,208 | €1,901 | -€1,306 | -40.7% |
| Tangible fixed assets | 22/27 | €1,308 | €1 | -€1,306 | -99.9% |
| Furniture and vehicles | 24 | €1,308 | €1 | -€1,306 | -99.9% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €27,915 | €40,278 | +€12,363 | +44.3% |
| Amounts receivable within one year | 40/41 | €14,634 | €20,436 | +€5,802 | +39.6% |
| Trade receivables | 40 | €14,634 | €20,436 | +€5,802 | +39.6% |
| Cash at bank and in hand | 54/58 | €12,000 | €19,703 | +€7,703 | +64.2% |
| Deferred charges and accrued income | 490/1 | €1,281 | €139 | -€1,142 | -89.1% |
| Total equity and liabilities | 10/49 | €31,122 | €42,179 | +€11,057 | +35.5% |
| Equity | 10/15 | €6,531 | €22,526 | +€15,995 | +245% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,531 | €20,526 | +€15,995 | +353% |
| Amounts payable | 17/49 | €24,591 | €19,654 | -€4,937 | -20.1% |
| Amounts payable within one year | 42/48 | €24,591 | €19,654 | -€4,937 | -20.1% |
| Trade debts | 44 | €2,091 | €2,313 | +€222 | +10.6% |
| Suppliers | 440/4 | €2,091 | €2,313 | +€222 | +10.6% |
| Taxes, remuneration and social security | 45 | €17,159 | €11,999 | -€5,159 | -30.1% |
| Remuneration and social security | 454/9 | €17,159 | €11,999 | -€5,159 | -30.1% |
| Other amounts payable | 47/48 | €5,341 | €5,341 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €520 | €1,800 | +€1,280 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €1,306 | +€0 | 0.0% |
| Gross operating margin | 9900 | €7,513 | €20,891 | +€13,378 | +178% |
| Operating profit (loss) | 9901 | €5,687 | €17,784 | +€12,097 | +213% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €88 | €103 | +€16 | +18.0% |
| Recurring financial charges | 65 | €88 | €103 | +€16 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €5,600 | €17,681 | +€12,081 | +216% |
| Income taxes | 67/77 | €731 | €1,686 | +€955 | +131% |
| Profit (loss) for the period | 9904 | €4,869 | €15,995 | +€11,126 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €4,869 | €15,995 | +€11,126 | +229% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.