KINE-OSTEO EBEN: 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-OSTEO EBEN
Largest movements
- Cash +€19,786
up €19,786 (+67.2%), from €29,443 to €49,228
mainly Net result for the year (+€26,938) and Depreciation (+€9,377)
- Tangible fixed assets -€9,377
down €9,377 (-22.2%), from €42,245 to €32,868
- Deferred charges and accrued income +€8,461
up €8,461 (+723%), from €1,170 to €9,631
- Reserves +€26,938
up €26,938 (+76.0%), from €35,424 to €62,362
- Debts after one year -€8,456
down €8,456 (-62.5%), from €13,533 to €5,076
- Other debts +€947
up €947 (+42.3%), from €2,236 to €3,183
- Depreciation +€5,403
up €5,403 (+136%), from €3,975 to €9,377
- Gross operating margin -€4,786
down €4,786 (-9.7%), from €49,158 to €44,372
- Taxes -€1,817
down €1,817 (-20.2%), from €9,009 to €7,193
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 | €72,858 | €91,773 | +€18,915 | +26.0% |
| Fixed assets | 21/28 | €42,245 | €32,868 | -€9,377 | -22.2% |
| Tangible fixed assets | 22/27 | €42,245 | €32,868 | -€9,377 | -22.2% |
| Furniture and vehicles | 24 | €42,245 | €32,868 | -€9,377 | -22.2% |
| Current assets | 29/58 | €30,613 | €58,905 | +€28,292 | +92.4% |
| Amounts receivable within one year | 40/41 | - | €46 | +€46 | |
| Trade receivables | 40 | - | €46 | +€46 | |
| Cash at bank and in hand | 54/58 | €29,443 | €49,228 | +€19,786 | +67.2% |
| Deferred charges and accrued income | 490/1 | €1,170 | €9,631 | +€8,461 | +723% |
| Total equity and liabilities | 10/49 | €72,858 | €91,773 | +€18,915 | +26.0% |
| Equity | 10/15 | €38,424 | €65,362 | +€26,938 | +70.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,424 | €62,362 | +€26,938 | +76.0% |
| Distributable reserves | 133 | €35,424 | €62,362 | +€26,938 | +76.0% |
| Amounts payable | 17/49 | €34,434 | €26,411 | -€8,023 | -23.3% |
| Amounts payable after more than one year | 17 | €13,533 | €5,076 | -€8,456 | -62.5% |
| Financial debts | 170/4 | €13,533 | €5,076 | -€8,456 | -62.5% |
| Amounts payable within one year | 42/48 | €20,901 | €21,334 | +€433 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €8,155 | €8,456 | +€301 | +3.7% |
| Trade debts | 44 | - | €102 | +€102 | |
| Suppliers | 440/4 | - | €102 | +€102 | |
| Taxes, remuneration and social security | 45 | €10,509 | €9,593 | -€917 | -8.7% |
| Taxes | 450/3 | €10,509 | €9,593 | -€917 | -8.7% |
| Other amounts payable | 47/48 | €2,236 | €3,183 | +€947 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,975 | €9,377 | +€5,403 | +136% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €49,158 | €44,372 | -€4,786 | -9.7% |
| Operating profit (loss) | 9901 | €45,121 | €34,932 | -€10,189 | -22.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +4,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4,900% |
| Financial charges | 65/66B | €688 | €802 | +€114 | +16.6% |
| Recurring financial charges | 65 | €688 | €802 | +€114 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €44,433 | €34,131 | -€10,302 | -23.2% |
| Income taxes | 67/77 | €9,009 | €7,193 | -€1,817 | -20.2% |
| Profit (loss) for the period | 9904 | €35,424 | €26,938 | -€8,485 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,424 | €26,938 | -€8,485 | -24.0% |
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 29 October 2026 via checked.be.