Kine Roman: 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 Roman
Largest movements
- Cash +€20,150
up €20,150 (+76.8%), from €26,242 to €46,391
mainly Net result for the year (+€22,569) and Deferred charges and accrued income (+€479)
- Receivables within one year +€1,623
up €1,623 (+101%), from €1,600 to €3,222
- Reserves +€20,000
up €20,000 (+100%), from €20,000 to €40,000
- Profit (loss) carried forward +€2,569
up €2,569 (+79.7%), from €3,224 to €5,793
- Trade debts -€522
down €522 (-62.5%), from €834 to €313
- Gross operating margin +€2,732
up €2,732 (+10.0%), from €27,308 to €30,040
- Taxes +€782
up €782 (+13.7%), from €5,709 to €6,491
- Financial charges -€505
down €505 (-78.0%), from €647 to €142
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 | €29,218 | €50,646 | +€21,429 | +73.3% |
| Fixed assets | 21/28 | €306 | €441 | +€135 | +44.0% |
| Tangible fixed assets | 22/27 | €306 | €441 | +€135 | +44.0% |
| Furniture and vehicles | 24 | €306 | €441 | +€135 | +44.0% |
| Current assets | 29/58 | €28,911 | €50,205 | +€21,294 | +73.7% |
| Amounts receivable within one year | 40/41 | €1,600 | €3,222 | +€1,623 | +101% |
| Other amounts receivable | 41 | €1,600 | €3,222 | +€1,623 | +101% |
| Cash at bank and in hand | 54/58 | €26,242 | €46,391 | +€20,150 | +76.8% |
| Deferred charges and accrued income | 490/1 | €1,070 | €591 | -€479 | -44.7% |
| Total equity and liabilities | 10/49 | €29,218 | €50,646 | +€21,429 | +73.3% |
| Equity | 10/15 | €25,224 | €47,793 | +€22,569 | +89.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €40,000 | +€20,000 | +100% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100% |
| Profit (loss) carried forward | 14 | €3,224 | €5,793 | +€2,569 | +79.7% |
| Amounts payable | 17/49 | €3,994 | €2,853 | -€1,140 | -28.6% |
| Amounts payable within one year | 42/48 | €3,994 | €2,853 | -€1,140 | -28.6% |
| Trade debts | 44 | €834 | €313 | -€522 | -62.5% |
| Suppliers | 440/4 | €834 | €313 | -€522 | -62.5% |
| Taxes, remuneration and social security | 45 | €2,850 | €2,541 | -€309 | -10.8% |
| Taxes | 450/3 | €1,100 | €491 | -€609 | -55.4% |
| Remuneration and social security | 454/9 | €1,750 | €2,050 | +€300 | +17.1% |
| Other amounts payable | 47/48 | €310 | €0 | -€310 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €264 | +€65 | +32.3% |
| Other operating charges | 640/8 | €676 | €696 | +€20 | +2.9% |
| Gross operating margin | 9900 | €27,308 | €30,040 | +€2,732 | +10.0% |
| Operating profit (loss) | 9901 | €26,432 | €29,080 | +€2,648 | +10.0% |
| Financial income | 75/76B | €3 | €122 | +€119 | +4,776% |
| Recurring financial income | 75 | €3 | €122 | +€119 | +4,776% |
| Financial charges | 65/66B | €647 | €142 | -€505 | -78.0% |
| Recurring financial charges | 65 | €647 | €142 | -€505 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €25,787 | €29,060 | +€3,273 | +12.7% |
| Income taxes | 67/77 | €5,709 | €6,491 | +€782 | +13.7% |
| Profit (loss) for the period | 9904 | €20,078 | €22,569 | +€2,491 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,078 | €22,569 | +€2,491 | +12.4% |
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 30 October 2026 via checked.be.