Kine Lint: 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 Lint
Largest movements
- Cash +€22,216
up €22,216 (+53.1%), from €41,861 to €64,077
mainly Net result for the year (+€18,725) and Depreciation (+€17,567)
- Intangible fixed assets -€9,000
down €9,000 (-33.8%), from €26,606 to €17,606
- Tangible fixed assets -€7,167
down €7,167 (-39.3%), from €18,248 to €11,080
of which Plant, machinery and equipment: -€4,000
- Deferred charges and accrued income -€3,586
down €3,586 (-33.6%), from €10,675 to €7,089
- Receivables within one year +€2,549
up €2,549 (+156%), from €1,629 to €4,178
of which Trade receivables: +€1,631
- Reserves +€18,725
up €18,725 (+62.9%), from €29,789 to €48,514
- Debts after one year -€9,373
down €9,373 (-48.9%), from €19,152 to €9,779
- Other debts -€4,002
down €4,002 (-93.9%), from €4,259 to €258
- Trade debts -€2,020
down €2,020 (-62.8%), from €3,216 to €1,196
- Accrued charges and deferred income +€1,089
up €1,089 (+22.5%), from €4,836 to €5,925
- Gross operating margin +€7,549
up €7,549 (+20.8%), from €36,283 to €43,832
- Taxes +€1,420
up €1,420 (+37.5%), from €3,783 to €5,203
- Other operating charges +€608
up €608 (+153%), from €396 to €1,004
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 | €99,019 | €104,030 | +€5,011 | +5.1% |
| Fixed assets | 21/28 | €44,854 | €28,686 | -€16,168 | -36.0% |
| Intangible fixed assets | 21 | €26,606 | €17,606 | -€9,000 | -33.8% |
| Tangible fixed assets | 22/27 | €18,248 | €11,080 | -€7,167 | -39.3% |
| Plant, machinery and equipment | 23 | €11,825 | €7,825 | -€4,000 | -33.8% |
| Furniture and vehicles | 24 | €6,423 | €3,256 | -€3,167 | -49.3% |
| Current assets | 29/58 | €54,165 | €75,344 | +€21,178 | +39.1% |
| Amounts receivable within one year | 40/41 | €1,629 | €4,178 | +€2,549 | +156% |
| Trade receivables | 40 | €69 | €1,700 | +€1,631 | +2,364% |
| Other amounts receivable | 41 | €1,560 | €2,478 | +€918 | +58.8% |
| Cash at bank and in hand | 54/58 | €41,861 | €64,077 | +€22,216 | +53.1% |
| Deferred charges and accrued income | 490/1 | €10,675 | €7,089 | -€3,586 | -33.6% |
| Total equity and liabilities | 10/49 | €99,019 | €104,030 | +€5,011 | +5.1% |
| Equity | 10/15 | €54,789 | €73,514 | +€18,725 | +34.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €29,789 | €48,514 | +€18,725 | +62.9% |
| Distributable reserves | 133 | €29,789 | €48,514 | +€18,725 | +62.9% |
| Amounts payable | 17/49 | €44,230 | €30,516 | -€13,714 | -31.0% |
| Amounts payable after more than one year | 17 | €19,152 | €9,779 | -€9,373 | -48.9% |
| Financial debts | 170/4 | €19,152 | €9,779 | -€9,373 | -48.9% |
| Amounts payable within one year | 42/48 | €20,242 | €14,813 | -€5,430 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €8,984 | €9,373 | +€389 | +4.3% |
| Trade debts | 44 | €3,216 | €1,196 | -€2,020 | -62.8% |
| Suppliers | 440/4 | €3,216 | €1,196 | -€2,020 | -62.8% |
| Taxes, remuneration and social security | 45 | €3,783 | €3,985 | +€203 | +5.4% |
| Taxes | 450/3 | €3,783 | €3,985 | +€203 | +5.4% |
| Other amounts payable | 47/48 | €4,259 | €258 | -€4,002 | -93.9% |
| Accrued charges and deferred income | 492/3 | €4,836 | €5,925 | +€1,089 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,446 | €17,567 | +€120 | +0.7% |
| Other operating charges | 640/8 | €396 | €1,004 | +€608 | +153% |
| Gross operating margin | 9900 | €36,283 | €43,832 | +€7,549 | +20.8% |
| Operating profit (loss) | 9901 | €18,440 | €25,262 | +€6,821 | +37.0% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €1,537 | €1,334 | -€203 | -13.2% |
| Recurring financial charges | 65 | €1,537 | €1,334 | -€203 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €16,927 | €23,927 | +€7,001 | +41.4% |
| Income taxes | 67/77 | €3,783 | €5,203 | +€1,420 | +37.5% |
| Profit (loss) for the period | 9904 | €13,144 | €18,725 | +€5,581 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,144 | €18,725 | +€5,581 | +42.5% |
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 1 November 2026 via checked.be.