Kiné Liesse: what changed
Kiné Liesse
Largest movements
- Cash +€12,733
up €12,733 (+45.5%), from €27,970 to €40,702
mainly Net result for the year (+€13,369) and Trade debts (+€2,384)
- Tangible fixed assets +€3,337
new in 2025: €3,337
- Deferred charges and accrued income -€778
down €778 (-6.6%), from €11,758 to €10,979
- Reserves +€13,369
up €13,369 (+96.6%), from €13,834 to €27,204
- Trade debts +€2,384
up €2,384 (+17.6%), from €13,577 to €15,961
- Gross operating margin -€783
down €783 (-3.9%), from €20,262 to €19,480
- Taxes -€381
down €381 (-8.4%), from €4,523 to €4,143
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 | €39,727 | €55,019 | +€15,292 | +38.5% |
| Fixed assets | 21/28 | - | €3,337 | +€3,337 | |
| Tangible fixed assets | 22/27 | - | €3,337 | +€3,337 | |
| Plant, machinery and equipment | 23 | - | €3,337 | +€3,337 | |
| Current assets | 29/58 | €39,727 | €51,682 | +€11,954 | +30.1% |
| Cash at bank and in hand | 54/58 | €27,970 | €40,702 | +€12,733 | +45.5% |
| Deferred charges and accrued income | 490/1 | €11,758 | €10,979 | -€778 | -6.6% |
| Total equity and liabilities | 10/49 | €39,727 | €55,019 | +€15,292 | +38.5% |
| Equity | 10/15 | €18,834 | €32,204 | +€13,369 | +71.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,834 | €27,204 | +€13,369 | +96.6% |
| Distributable reserves | 133 | €13,834 | €27,204 | +€13,369 | +96.6% |
| Amounts payable | 17/49 | €20,893 | €22,815 | +€1,922 | +9.2% |
| Amounts payable within one year | 42/48 | €20,893 | €22,815 | +€1,922 | +9.2% |
| Trade debts | 44 | €13,577 | €15,961 | +€2,384 | +17.6% |
| Suppliers | 440/4 | €13,577 | €15,961 | +€2,384 | +17.6% |
| Taxes, remuneration and social security | 45 | €6,923 | €6,543 | -€381 | -5.5% |
| Taxes | 450/3 | €6,923 | €6,543 | -€381 | -5.5% |
| Other amounts payable | 47/48 | €393 | €312 | -€81 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €57 | +€57 | |
| Other operating charges | 640/8 | €1,842 | €1,841 | -€1 | -0.1% |
| Gross operating margin | 9900 | €20,262 | €19,480 | -€783 | -3.9% |
| Operating profit (loss) | 9901 | €18,420 | €17,582 | -€838 | -4.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €63 | €70 | +€7 | +11.4% |
| Recurring financial charges | 65 | €63 | €70 | +€7 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €18,357 | €17,512 | -€845 | -4.6% |
| Income taxes | 67/77 | €4,523 | €4,143 | -€381 | -8.4% |
| Profit (loss) for the period | 9904 | €13,834 | €13,369 | -€465 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,834 | €13,369 | -€465 | -3.4% |
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.