KINE POINT IP: 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 POINT IP
Largest movements
- Receivables after one year +€62,470
up €62,470 (+1,248%), from €5,007 to €67,477
- Cash -€36,516
down €36,516 (-61.3%), from €59,571 to €23,055
mainly Receivables after one year (-€62,470) and Deferred charges and accrued income (-€5,000)
- Tangible fixed assets -€15,529
down €15,529 (-29.1%), from €53,281 to €37,752
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Reserves +€15,426
up €15,426 (+26.5%), from €58,209 to €73,634
- Turnover -€216,975
no longer reported in 2025 (was €216,975)
- Purchases and services -€183,328
no longer reported in 2025 (was €183,328)
- Taxes -€12,192
no longer reported in 2025 (was €12,192)
- Gross operating margin -€9,099
down €9,099 (-21.2%), from €42,891 to €33,793
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 | €118,109 | €133,535 | +€15,426 | +13.1% |
| Fixed assets | 21/28 | €53,531 | €38,002 | -€15,529 | -29.0% |
| Tangible fixed assets | 22/27 | €53,281 | €37,752 | -€15,529 | -29.1% |
| Land and buildings | 22 | €53,281 | €37,752 | -€15,529 | -29.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €64,578 | €95,533 | +€30,955 | +47.9% |
| Amounts receivable after more than one year | 29 | €5,007 | €67,477 | +€62,470 | +1,248% |
| Other amounts receivable | 291 | €5,007 | €67,477 | +€62,470 | +1,248% |
| Cash at bank and in hand | 54/58 | €59,571 | €23,055 | -€36,516 | -61.3% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €118,109 | €133,535 | +€15,426 | +13.1% |
| Equity | 10/15 | €77,109 | €92,535 | +€15,426 | +20.0% |
| Contributions | 10/11 | €18,588 | €18,588 | = | 0.0% |
| Reserves | 13 | €58,209 | €73,634 | +€15,426 | +26.5% |
| Distributable reserves | 133 | €58,209 | €73,634 | +€15,426 | +26.5% |
| Profit (loss) carried forward | 14 | €313 | €313 | = | 0.0% |
| Amounts payable | 17/49 | €41,000 | €41,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,000 | €41,000 | = | 0.0% |
| Other amounts payable | 47/48 | €41,000 | €41,000 | = | 0.0% |
| Turnover | 70 | €216,975 | - | -€216,975 | |
| Goods, raw materials, services and sundry goods | 60/61 | €183,328 | - | -€183,328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,529 | €15,529 | = | 0.0% |
| Other operating charges | 640/8 | €2,108 | €4,107 | +€1,999 | +94.8% |
| Gross operating margin | 9900 | €42,891 | €33,793 | -€9,099 | -21.2% |
| Operating profit (loss) | 9901 | €25,255 | €14,157 | -€11,098 | -43.9% |
| Financial income | 75/76B | €275 | €1,323 | +€1,048 | +381% |
| Recurring financial income | 75 | €275 | €1,323 | +€1,048 | +381% |
| Financial charges | 65/66B | €265 | €54 | -€211 | -79.6% |
| Recurring financial charges | 65 | €265 | €54 | -€211 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €25,265 | €15,426 | -€9,839 | -38.9% |
| Income taxes | 67/77 | €12,192 | - | -€12,192 | |
| Profit (loss) for the period | 9904 | €13,073 | €15,426 | +€2,353 | +18.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €13,073 | €15,426 | +€2,353 | +18.0% |
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 27 October 2026 via checked.be.