KINE SOFIE: what changed
Two fiscal 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 SOFIE
Largest movements
- Cash +€13,980
up €13,980 (+155.2%), from €9,008 to €22,988
mainly Net result for the year (+€19,088) and Tax, wage and social debts (+€5,191)
- Tangible fixed assets -€747
down €747 (-30.0%), from €2,492 to €1,745
- Deferred charges and accrued income -€563
down €563 (-49.6%), from €1,135 to €572
- Profit (loss) carried forward +€19,088
up €19,088, from -€6,522 to €12,566
- Other debts -€11,785
down €11,785 (-66.6%), from €17,700 to €5,915
- Tax, wage and social debts +€5,191
up €5,191 (+1369.7%), from €379 to €5,570
- Gross operating margin +€13,002
up €13,002 (+101.9%), from €12,763 to €25,765
- Taxes +€5,192
up €5,192 (+1373.5%), from €378 to €5,570
- Depreciation -€1,376
down €1,376 (-64.8%), from €2,122 to €746
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.
Cash bridge derived
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 | €12,635 | €25,305 | +€12,670 | +100.3% |
| Fixed assets | 21/28 | €2,492 | €1,745 | -€747 | -30.0% |
| Tangible fixed assets | 22/27 | €2,492 | €1,745 | -€747 | -30.0% |
| Plant, machinery and equipment | 23 | €2,492 | €1,745 | -€747 | -30.0% |
| Current assets | 29/58 | €10,143 | €23,560 | +€13,417 | +132.3% |
| Cash at bank and in hand | 54/58 | €9,008 | €22,988 | +€13,980 | +155.2% |
| Deferred charges and accrued income | 490/1 | €1,135 | €572 | -€563 | -49.6% |
| Total equity and liabilities | 10/49 | €12,635 | €25,305 | +€12,670 | +100.3% |
| Equity | 10/15 | -€5,522 | €13,566 | +€19,088 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,522 | €12,566 | +€19,088 | |
| Amounts payable | 17/49 | €18,157 | €11,739 | -€6,418 | -35.3% |
| Amounts payable within one year | 42/48 | €18,157 | €11,739 | -€6,418 | -35.3% |
| Trade debts | 44 | €78 | €254 | +€176 | +225.6% |
| Suppliers | 440/4 | €78 | €254 | +€176 | +225.6% |
| Taxes, remuneration and social security | 45 | €379 | €5,570 | +€5,191 | +1369.7% |
| Taxes | 450/3 | €379 | €5,570 | +€5,191 | +1369.7% |
| Other amounts payable | 47/48 | €17,700 | €5,915 | -€11,785 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,122 | €746 | -€1,376 | -64.8% |
| Other operating charges | 640/8 | €318 | €267 | -€51 | -16.0% |
| Gross operating margin | 9900 | €12,763 | €25,765 | +€13,002 | +101.9% |
| Operating profit (loss) | 9901 | €10,323 | €24,752 | +€14,429 | +139.8% |
| Financial charges | 65/66B | €110 | €94 | -€16 | -14.5% |
| Recurring financial charges | 65 | €110 | €94 | -€16 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €10,213 | €24,658 | +€14,445 | +141.4% |
| Income taxes | 67/77 | €378 | €5,570 | +€5,192 | +1373.5% |
| Profit (loss) for the period | 9904 | €9,835 | €19,088 | +€9,253 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,835 | €19,088 | +€9,253 | +94.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.