Kiné Klepper: 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.
Kiné Klepper
Largest movements
- Current investments -€107,001
down €107,001 (-73.8%), from €145,000 to €37,999
- Cash +€97,606
up €97,606 (+6,144%), from €1,589 to €99,195
mainly Current investments (+€107,001) and Other debts (+€68,372)
- Profit (loss) carried forward -€98,146
no longer reported in 2025 (was €98,146)
- Other debts +€68,372
up €68,372 (+207%), from €32,970 to €101,343
- Reserves +€20,705
new in 2025: €20,705
- Gross operating margin -€5,084
down €5,084 (-14.8%), from €34,380 to €29,296
- Financial income -€465
down €465 (-13.2%), from €3,516 to €3,052
- Taxes +€403
up €403 (+4.0%), from €9,961 to €10,365
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 | €159,779 | €151,100 | -€8,678 | -5.4% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €159,629 | €150,950 | -€8,678 | -5.4% |
| Amounts receivable within one year | 40/41 | €13,041 | €13,757 | +€717 | +5.5% |
| Other amounts receivable | 41 | €13,041 | €13,757 | +€717 | +5.5% |
| Current investments | 50/53 | €145,000 | €37,999 | -€107,001 | -73.8% |
| Cash at bank and in hand | 54/58 | €1,589 | €99,195 | +€97,606 | +6,144% |
| Total equity and liabilities | 10/49 | €159,779 | €151,100 | -€8,678 | -5.4% |
| Equity | 10/15 | €116,746 | €39,305 | -€77,441 | -66.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €20,705 | +€20,705 | |
| Distributable reserves | 133 | - | €20,705 | +€20,705 | |
| Profit (loss) carried forward | 14 | €98,146 | - | -€98,146 | |
| Amounts payable | 17/49 | €43,032 | €111,795 | +€68,763 | +160% |
| Amounts payable within one year | 42/48 | €43,032 | €111,795 | +€68,763 | +160% |
| Trade debts | 44 | €101 | €88 | -€13 | -12.8% |
| Suppliers | 440/4 | €101 | €88 | -€13 | -12.8% |
| Taxes, remuneration and social security | 45 | €9,961 | €10,365 | +€403 | +4.0% |
| Taxes | 450/3 | €9,961 | €10,365 | +€403 | +4.0% |
| Other amounts payable | 47/48 | €32,970 | €101,343 | +€68,372 | +207% |
| Other operating charges | 640/8 | €839 | €922 | +€83 | +9.9% |
| Gross operating margin | 9900 | €34,380 | €29,296 | -€5,084 | -14.8% |
| Operating profit (loss) | 9901 | €33,542 | €28,375 | -€5,167 | -15.4% |
| Financial income | 75/76B | €3,516 | €3,052 | -€465 | -13.2% |
| Recurring financial income | 75 | €3,516 | €3,052 | -€465 | -13.2% |
| Financial charges | 65/66B | €107 | €356 | +€249 | +232% |
| Recurring financial charges | 65 | €107 | €356 | +€249 | +232% |
| Profit (loss) for the period before taxes | 9903 | €36,951 | €31,070 | -€5,880 | -15.9% |
| Income taxes | 67/77 | €9,961 | €10,365 | +€403 | +4.0% |
| Profit (loss) for the period | 9904 | €26,989 | €20,705 | -€6,284 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,989 | €20,705 | -€6,284 | -23.3% |
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 20 October 2026 via checked.be.