KINE LAMARA: 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 LAMARA
Largest movements
- Cash +€71,546
up €71,546 (+95.6%), from €74,839 to €146,385
mainly Other debts (+€130,860) and Net result for the year (+€53,023)
- Receivables within one year +€11,795
up €11,795 (+16.9%), from €69,850 to €81,645
of which Other amounts receivable: +€10,813
- Deferred charges and accrued income -€7,052
down €7,052 (-86.4%), from €8,161 to €1,109
- Other debts +€130,860
new in 2025: €130,860
- Reserves -€77,837
down €77,837 (-53.9%), from €144,532 to €66,695
of which Distributable reserves: -€75,977
- Tax, wage and social debts +€23,272
new in 2025: €23,272
- Gross operating margin +€62,409
up €62,409 (+301%), from €20,733 to €83,143
- Taxes +€23,016
up €23,016 (+597%), from €3,853 to €26,869
- Other operating charges +€1,132
up €1,132 (+159%), from €712 to €1,844
- Depreciation -€1,075
down €1,075 (-47.3%), from €2,273 to €1,197
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 | €156,436 | €231,527 | +€75,092 | +48.0% |
| Fixed assets | 21/28 | €3,586 | €2,389 | -€1,197 | -33.4% |
| Tangible fixed assets | 22/27 | €3,586 | €2,389 | -€1,197 | -33.4% |
| Land and buildings | 22 | €361 | €191 | -€169 | -47.0% |
| Plant, machinery and equipment | 23 | €2,754 | €1,884 | -€871 | -31.6% |
| Other tangible fixed assets | 26 | €471 | €314 | -€157 | -33.3% |
| Current assets | 29/58 | €152,850 | €229,139 | +€76,289 | +49.9% |
| Amounts receivable within one year | 40/41 | €69,850 | €81,645 | +€11,795 | +16.9% |
| Trade receivables | 40 | - | €982 | +€982 | |
| Other amounts receivable | 41 | €69,850 | €80,663 | +€10,813 | +15.5% |
| Cash at bank and in hand | 54/58 | €74,839 | €146,385 | +€71,546 | +95.6% |
| Deferred charges and accrued income | 490/1 | €8,161 | €1,109 | -€7,052 | -86.4% |
| Total equity and liabilities | 10/49 | €156,436 | €231,527 | +€75,092 | +48.0% |
| Equity | 10/15 | €150,868 | €73,031 | -€77,837 | -51.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €144,532 | €66,695 | -€77,837 | -53.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €142,672 | €66,695 | -€75,977 | -53.3% |
| Profit (loss) carried forward | 14 | €136 | €136 | = | 0.0% |
| Amounts payable | 17/49 | €5,568 | €158,496 | +€152,928 | +2,747% |
| Amounts payable within one year | 42/48 | €5,568 | €158,496 | +€152,928 | +2,747% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €4,000 | = | 0.0% |
| Trade debts | 44 | €1,568 | €364 | -€1,204 | -76.8% |
| Suppliers | 440/4 | €1,568 | €364 | -€1,204 | -76.8% |
| Taxes, remuneration and social security | 45 | - | €23,272 | +€23,272 | |
| Taxes | 450/3 | - | €23,272 | +€23,272 | |
| Other amounts payable | 47/48 | - | €130,860 | +€130,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €1,197 | -€1,075 | -47.3% |
| Other operating charges | 640/8 | €712 | €1,844 | +€1,132 | +159% |
| Gross operating margin | 9900 | €20,733 | €83,143 | +€62,409 | +301% |
| Operating profit (loss) | 9901 | €17,749 | €80,101 | +€62,352 | +351% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €224 | €209 | -€15 | -6.8% |
| Recurring financial charges | 65 | €224 | €209 | -€15 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €17,524 | €79,892 | +€62,368 | +356% |
| Income taxes | 67/77 | €3,853 | €26,869 | +€23,016 | +597% |
| Profit (loss) for the period | 9904 | €13,672 | €53,023 | +€39,352 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €13,672 | €53,023 | +€39,352 | +288% |
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 23 October 2026 via checked.be.