KINE OOMS: 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 OOMS
Largest movements
- Receivables within one year +€59,640
up €59,640 (+114%), from €52,342 to €111,982
of which Trade receivables: +€47,000
- Current investments +€20,047
up €20,047 (+14.7%), from €136,410 to €156,457
- Tangible fixed assets +€12,751
up €12,751 (+81.1%), from €15,722 to €28,473
- Cash -€12,028
down €12,028 (-74.1%), from €16,241 to €4,214
mainly Contributions, distributions and other (-€105,315) and Receivables within one year (-€59,640)
- Other debts +€105,315
new in 2025: €105,315
- Reserves -€54,614
down €54,614 (-25.4%), from €215,225 to €160,611
- Accrued charges and deferred income +€14,890
new in 2025: €14,890
- Tax, wage and social debts +€13,173
up €13,173 (+1,212%), from €1,087 to €14,261
- Trade debts +€4,037
up €4,037 (+171%), from €2,357 to €6,394
- Gross operating margin +€38,412
up €38,412 (+83.6%), from €45,942 to €84,354
- Taxes +€13,657
up €13,657 (+104%), from €13,104 to €26,761
- Depreciation +€1,754
up €1,754 (+32.1%), from €5,458 to €7,213
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 | €228,712 | €311,514 | +€82,801 | +36.2% |
| Fixed assets | 21/28 | €15,722 | €28,473 | +€12,751 | +81.1% |
| Tangible fixed assets | 22/27 | €15,722 | €28,473 | +€12,751 | +81.1% |
| Land and buildings | 22 | €2,465 | €5,513 | +€3,047 | +124% |
| Plant, machinery and equipment | 23 | €13,257 | €19,584 | +€6,327 | +47.7% |
| Furniture and vehicles | 24 | - | €3,377 | +€3,377 | |
| Current assets | 29/58 | €212,990 | €283,041 | +€70,051 | +32.9% |
| Amounts receivable within one year | 40/41 | €52,342 | €111,982 | +€59,640 | +114% |
| Trade receivables | 40 | - | €47,000 | +€47,000 | |
| Other amounts receivable | 41 | €52,342 | €64,982 | +€12,640 | +24.1% |
| Current investments | 50/53 | €136,410 | €156,457 | +€20,047 | +14.7% |
| Cash at bank and in hand | 54/58 | €16,241 | €4,214 | -€12,028 | -74.1% |
| Deferred charges and accrued income | 490/1 | €7,997 | €10,388 | +€2,391 | +29.9% |
| Total equity and liabilities | 10/49 | €228,712 | €311,514 | +€82,801 | +36.2% |
| Equity | 10/15 | €225,269 | €170,655 | -€54,614 | -24.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €215,225 | €160,611 | -€54,614 | -25.4% |
| Distributable reserves | 133 | €215,225 | €160,611 | -€54,614 | -25.4% |
| Profit (loss) carried forward | 14 | -€8,548 | -€8,548 | = | 0.0% |
| Amounts payable | 17/49 | €3,444 | €140,859 | +€137,415 | +3,990% |
| Amounts payable within one year | 42/48 | €3,444 | €125,969 | +€122,525 | +3,558% |
| Trade debts | 44 | €2,357 | €6,394 | +€4,037 | +171% |
| Suppliers | 440/4 | €2,357 | €6,394 | +€4,037 | +171% |
| Taxes, remuneration and social security | 45 | €1,087 | €14,261 | +€13,173 | +1,212% |
| Taxes | 450/3 | €1,087 | €14,261 | +€13,173 | +1,212% |
| Other amounts payable | 47/48 | - | €105,315 | +€105,315 | |
| Accrued charges and deferred income | 492/3 | - | €14,890 | +€14,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,458 | €7,213 | +€1,754 | +32.1% |
| Other operating charges | 640/8 | €329 | €329 | = | 0.0% |
| Gross operating margin | 9900 | €45,942 | €84,354 | +€38,412 | +83.6% |
| Operating profit (loss) | 9901 | €40,155 | €76,812 | +€36,657 | +91.3% |
| Financial income | 75/76B | €1,149 | €1,230 | +€82 | +7.1% |
| Recurring financial income | 75 | €1,149 | €1,230 | +€82 | +7.1% |
| Financial charges | 65/66B | €487 | €580 | +€93 | +19.0% |
| Recurring financial charges | 65 | €487 | €580 | +€93 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €40,816 | €77,462 | +€36,646 | +89.8% |
| Income taxes | 67/77 | €13,104 | €26,761 | +€13,657 | +104% |
| Profit (loss) for the period | 9904 | €27,712 | €50,701 | +€22,989 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,712 | €50,701 | +€22,989 | +83.0% |
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 25 October 2026 via checked.be.