Kine Jan: what changed
Kine Jan
Largest movements
- Cash +€14,469
up €14,469 (+29.9%), from €48,323 to €62,793
mainly Net result for the year (+€37,899) and Other debts (+€14,661)
- Tangible fixed assets +€4,853
up €4,853 (+184%), from €2,633 to €7,487
of which Other tangible fixed assets: +€5,620
- Receivables within one year -€2,004
down €2,004 (-100%), from €2,004 to €0
- Other debts +€14,661
up €14,661 (+59.7%), from €24,555 to €39,216
- Trade debts +€2,608
up €2,608 (+28.3%), from €9,203 to €11,811
- Depreciation -€21,101
down €21,101 (-95.7%), from €22,056 to €955
- Taxes +€3,904
up €3,904 (+56.7%), from €6,888 to €10,792
- Gross operating margin -€2,509
down €2,509 (-4.7%), from €53,464 to €50,955
- Financial charges -€973
down €973 (-70.6%), from €1,377 to €404
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,192 | €70,540 | +€17,348 | +32.6% |
| Fixed assets | 21/28 | €2,633 | €7,487 | +€4,853 | +184% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,633 | €7,487 | +€4,853 | +184% |
| Plant, machinery and equipment | 23 | €1,211 | €777 | -€434 | -35.8% |
| Furniture and vehicles | 24 | €1,423 | €1,090 | -€333 | -23.4% |
| Other tangible fixed assets | 26 | - | €5,620 | +€5,620 | |
| Current assets | 29/58 | €50,559 | €63,053 | +€12,495 | +24.7% |
| Amounts receivable within one year | 40/41 | €2,004 | €0 | -€2,004 | -100% |
| Other amounts receivable | 41 | €2,004 | €0 | -€2,004 | -100% |
| Cash at bank and in hand | 54/58 | €48,323 | €62,793 | +€14,469 | +29.9% |
| Deferred charges and accrued income | 490/1 | €232 | €261 | +€29 | +12.6% |
| Total equity and liabilities | 10/49 | €53,192 | €70,540 | +€17,348 | +32.6% |
| Equity | 10/15 | €19,322 | €19,221 | -€101 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €722 | €621 | -€101 | -14.0% |
| Distributable reserves | 133 | €722 | €621 | -€101 | -14.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,870 | €51,319 | +€17,449 | +51.5% |
| Amounts payable within one year | 42/48 | €33,870 | €51,319 | +€17,449 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €112 | €0 | -€112 | -100% |
| Credit institutions | 430/8 | €112 | €0 | -€112 | -100% |
| Trade debts | 44 | €9,203 | €11,811 | +€2,608 | +28.3% |
| Suppliers | 440/4 | €9,203 | €11,811 | +€2,608 | +28.3% |
| Taxes, remuneration and social security | 45 | €0 | €292 | +€292 | |
| Taxes | 450/3 | - | €292 | +€292 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,555 | €39,216 | +€14,661 | +59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,056 | €955 | -€21,101 | -95.7% |
| Other operating charges | 640/8 | €933 | €905 | -€28 | -3.0% |
| Gross operating margin | 9900 | €53,464 | €50,955 | -€2,509 | -4.7% |
| Operating profit (loss) | 9901 | €30,475 | €49,095 | +€18,620 | +61.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,377 | €404 | -€973 | -70.6% |
| Recurring financial charges | 65 | €1,377 | €404 | -€973 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €29,098 | €48,691 | +€19,593 | +67.3% |
| Income taxes | 67/77 | €6,888 | €10,792 | +€3,904 | +56.7% |
| Profit (loss) for the period | 9904 | €22,210 | €37,899 | +€15,689 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,210 | €37,899 | +€15,689 | +70.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.