Kine & rEva: what changed
Kine & rEva
Largest movements
- Cash +€16,979
up €16,979 (+87.3%), from €19,456 to €36,435
mainly Net result for the year (+€27,729) and Depreciation (+€14,772)
- Tangible fixed assets -€9,073
down €9,073 (-17.8%), from €51,011 to €41,938
of which Furniture and vehicles: -€5,355
- Reserves +€27,729
up €27,729 (+135%), from €20,509 to €48,238
- Other debts -€15,764
down €15,764 (-43.2%), from €36,511 to €20,746
- Tax, wage and social debts -€3,057
down €3,057 (-36.4%), from €8,392 to €5,335
of which Taxes: -€4,057
- Gross operating margin +€13,944
up €13,944 (+37.5%), from €37,207 to €51,151
- Depreciation +€4,999
up €4,999 (+51.2%), from €9,773 to €14,772
- Taxes +€2,305
up €2,305 (+41.1%), from €5,602 to €7,906
- Other operating charges -€580
down €580 (-45.3%), from €1,280 to €700
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 | €71,296 | €80,629 | +€9,333 | +13.1% |
| Fixed assets | 21/28 | €51,011 | €41,938 | -€9,073 | -17.8% |
| Tangible fixed assets | 22/27 | €51,011 | €41,938 | -€9,073 | -17.8% |
| Plant, machinery and equipment | 23 | €14,342 | €15,030 | +€688 | +4.8% |
| Furniture and vehicles | 24 | €12,036 | €6,681 | -€5,355 | -44.5% |
| Other tangible fixed assets | 26 | €24,634 | €20,228 | -€4,406 | -17.9% |
| Current assets | 29/58 | €20,285 | €38,691 | +€18,406 | +90.7% |
| Amounts receivable within one year | 40/41 | €402 | €1,133 | +€731 | +182% |
| Trade receivables | 40 | €402 | €1,039 | +€637 | +158% |
| Other amounts receivable | 41 | - | €94 | +€94 | |
| Cash at bank and in hand | 54/58 | €19,456 | €36,435 | +€16,979 | +87.3% |
| Deferred charges and accrued income | 490/1 | €426 | €1,123 | +€696 | +163% |
| Total equity and liabilities | 10/49 | €71,296 | €80,629 | +€9,333 | +13.1% |
| Equity | 10/15 | €25,509 | €53,238 | +€27,729 | +109% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,509 | €48,238 | +€27,729 | +135% |
| Distributable reserves | 133 | €20,509 | €48,238 | +€27,729 | +135% |
| Amounts payable | 17/49 | €45,787 | €27,390 | -€18,397 | -40.2% |
| Amounts payable within one year | 42/48 | €45,787 | €27,390 | -€18,397 | -40.2% |
| Trade debts | 44 | €885 | €1,309 | +€424 | +48.0% |
| Suppliers | 440/4 | €885 | €1,309 | +€424 | +48.0% |
| Taxes, remuneration and social security | 45 | €8,392 | €5,335 | -€3,057 | -36.4% |
| Taxes | 450/3 | €6,892 | €2,835 | -€4,057 | -58.9% |
| Remuneration and social security | 454/9 | €1,500 | €2,500 | +€1,000 | +66.7% |
| Other amounts payable | 47/48 | €36,511 | €20,746 | -€15,764 | -43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,773 | €14,772 | +€4,999 | +51.2% |
| Other operating charges | 640/8 | €1,280 | €700 | -€580 | -45.3% |
| Gross operating margin | 9900 | €37,207 | €51,151 | +€13,944 | +37.5% |
| Operating profit (loss) | 9901 | €26,154 | €35,678 | +€9,524 | +36.4% |
| Financial income | 75/76B | €6 | €1 | -€5 | -81.4% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -81.4% |
| Financial charges | 65/66B | €49 | €44 | -€6 | -11.4% |
| Recurring financial charges | 65 | €49 | €44 | -€6 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €26,111 | €35,636 | +€9,525 | +36.5% |
| Income taxes | 67/77 | €5,602 | €7,906 | +€2,305 | +41.1% |
| Profit (loss) for the period | 9904 | €20,509 | €27,729 | +€7,221 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,509 | €27,729 | +€7,221 | +35.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.