KINE HOMMELHEIDE: 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 HOMMELHEIDE
Largest movements
- Cash +€43,017
up €43,017 (+538%), from €7,994 to €51,011
mainly Net result for the year (+€39,919) and Tax, wage and social debts (+€7,282)
- Tangible fixed assets -€4,119
down €4,119 (-8.3%), from €49,400 to €45,281
of which Land and buildings: -€5,200
- Deferred charges and accrued income -€1,237
down €1,237 (-38.4%), from €3,217 to €1,980
- Reserves +€39,919
up €39,919 (+1,135%), from €3,516 to €43,435
- Other debts -€7,579
down €7,579 (-15.6%), from €48,537 to €40,958
- Tax, wage and social debts +€7,282
new in 2025: €7,282
- Trade debts -€2,033
down €2,033 (-60.1%), from €3,382 to €1,349
- Gross operating margin +€54,051
up €54,051 (+418%), from €12,944 to €66,995
- Taxes +€17,761
up €17,761 (+1,168%), from €1,521 to €19,282
- Depreciation +€2,719
up €2,719 (+105%), from €2,600 to €5,319
- Financial charges +€758
up €758 (+72.2%), from €1,049 to €1,807
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 | €60,639 | €98,627 | +€37,988 | +62.6% |
| Fixed assets | 21/28 | €49,400 | €45,281 | -€4,119 | -8.3% |
| Tangible fixed assets | 22/27 | €49,400 | €45,281 | -€4,119 | -8.3% |
| Land and buildings | 22 | €49,400 | €44,200 | -€5,200 | -10.5% |
| Plant, machinery and equipment | 23 | - | €1,081 | +€1,081 | |
| Current assets | 29/58 | €11,239 | €53,346 | +€42,107 | +375% |
| Amounts receivable within one year | 40/41 | €29 | €355 | +€326 | +1,130% |
| Trade receivables | 40 | - | €355 | +€355 | |
| Other amounts receivable | 41 | €29 | €0 | -€29 | -100% |
| Cash at bank and in hand | 54/58 | €7,994 | €51,011 | +€43,017 | +538% |
| Deferred charges and accrued income | 490/1 | €3,217 | €1,980 | -€1,237 | -38.4% |
| Total equity and liabilities | 10/49 | €60,639 | €98,627 | +€37,988 | +62.6% |
| Equity | 10/15 | €8,516 | €48,435 | +€39,919 | +469% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,516 | €43,435 | +€39,919 | +1,135% |
| Distributable reserves | 133 | €3,516 | €43,435 | +€39,919 | +1,135% |
| Amounts payable | 17/49 | €52,123 | €50,192 | -€1,931 | -3.7% |
| Amounts payable within one year | 42/48 | €51,919 | €49,589 | -€2,330 | -4.5% |
| Trade debts | 44 | €3,382 | €1,349 | -€2,033 | -60.1% |
| Suppliers | 440/4 | €3,382 | €1,349 | -€2,033 | -60.1% |
| Taxes, remuneration and social security | 45 | - | €7,282 | +€7,282 | |
| Taxes | 450/3 | - | €7,282 | +€7,282 | |
| Other amounts payable | 47/48 | €48,537 | €40,958 | -€7,579 | -15.6% |
| Accrued charges and deferred income | 492/3 | €204 | €603 | +€399 | +195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €5,319 | +€2,719 | +105% |
| Other operating charges | 640/8 | €840 | €669 | -€171 | -20.3% |
| Non-recurring operating charges | 66A | €3,433 | €0 | -€3,433 | -100% |
| Gross operating margin | 9900 | €12,944 | €66,995 | +€54,051 | +418% |
| Operating profit (loss) | 9901 | €6,071 | €61,007 | +€54,936 | +905% |
| Financial income | 75/76B | €15 | €1 | -€14 | -90.9% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -90.9% |
| Financial charges | 65/66B | €1,049 | €1,807 | +€758 | +72.2% |
| Recurring financial charges | 65 | €1,049 | €1,807 | +€758 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | €5,037 | €59,202 | +€54,164 | +1,075% |
| Income taxes | 67/77 | €1,521 | €19,282 | +€17,761 | +1,168% |
| Profit (loss) for the period | 9904 | €3,516 | €39,919 | +€36,403 | +1,035% |
| Profit (loss) for the period to be appropriated | 9905 | €3,516 | €39,919 | +€36,403 | +1,035% |
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 15 October 2026 via checked.be.