KINE SOMERS: 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 SOMERS
Largest movements
- Receivables within one year -€15,161
down €15,161 (-16.7%), from €90,892 to €75,731
of which Trade receivables: -€20,525
- Receivables after one year -€4,067
down €4,067 (-26.0%), from €15,664 to €11,598
- Tangible fixed assets -€3,649
down €3,649 (-26.8%), from €13,596 to €9,948
- Deferred charges and accrued income -€2,352
down €2,352 (-62.0%), from €3,796 to €1,443
- Profit (loss) carried forward -€13,022
new in 2025: -€13,022
- Tax, wage and social debts -€9,870
down €9,870 (-100%), from €9,870 to €0
- Reserves -€1,859
down €1,859 (-1.7%), from €112,174 to €110,315
- Gross operating margin -€20,384
down €20,384, from €11,842 to -€8,542
- Depreciation -€2,828
down €2,828 (-43.7%), from €6,476 to €3,649
- Staff costs +€2,516
new in 2025: €2,516
- Taxes -€1,910
down €1,910 (-100%), from €1,910 to €0
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 | €142,222 | €117,997 | -€24,225 | -17.0% |
| Fixed assets | 21/28 | €13,596 | €10,076 | -€3,520 | -25.9% |
| Tangible fixed assets | 22/27 | €13,596 | €9,948 | -€3,649 | -26.8% |
| Plant, machinery and equipment | 23 | €969 | €281 | -€688 | -71.0% |
| Furniture and vehicles | 24 | €2,156 | €691 | -€1,465 | -68.0% |
| Other tangible fixed assets | 26 | €10,471 | €8,976 | -€1,496 | -14.3% |
| Financial fixed assets | 28 | - | €129 | +€129 | |
| Current assets | 29/58 | €128,626 | €107,921 | -€20,705 | -16.1% |
| Amounts receivable after more than one year | 29 | €15,664 | €11,598 | -€4,067 | -26.0% |
| Other amounts receivable | 291 | €15,664 | €11,598 | -€4,067 | -26.0% |
| Amounts receivable within one year | 40/41 | €90,892 | €75,731 | -€15,161 | -16.7% |
| Trade receivables | 40 | €85,626 | €65,100 | -€20,525 | -24.0% |
| Other amounts receivable | 41 | €5,266 | €10,631 | +€5,364 | +102% |
| Cash at bank and in hand | 54/58 | €18,274 | €19,149 | +€875 | +4.8% |
| Deferred charges and accrued income | 490/1 | €3,796 | €1,443 | -€2,352 | -62.0% |
| Total equity and liabilities | 10/49 | €142,222 | €117,997 | -€24,225 | -17.0% |
| Equity | 10/15 | €130,766 | €115,885 | -€14,881 | -11.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €112,174 | €110,315 | -€1,859 | -1.7% |
| Distributable reserves | 133 | €112,174 | €110,315 | -€1,859 | -1.7% |
| Profit (loss) carried forward | 14 | - | -€13,022 | -€13,022 | |
| Amounts payable | 17/49 | €11,456 | €2,112 | -€9,344 | -81.6% |
| Amounts payable within one year | 42/48 | €11,360 | €2,112 | -€9,249 | -81.4% |
| Trade debts | 44 | €1,490 | €2,112 | +€622 | +41.7% |
| Suppliers | 440/4 | €1,490 | €2,112 | +€622 | +41.7% |
| Taxes, remuneration and social security | 45 | €9,870 | €0 | -€9,870 | -100% |
| Taxes | 450/3 | €9,870 | €0 | -€9,870 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €96 | €0 | -€96 | -100% |
| Remuneration, social security and pensions | 62 | - | €2,516 | +€2,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,476 | €3,649 | -€2,828 | -43.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €737 | €757 | +€20 | +2.7% |
| Gross operating margin | 9900 | €11,842 | -€8,542 | -€20,384 | |
| Operating profit (loss) | 9901 | €4,628 | -€15,464 | -€20,092 | |
| Financial income | 75/76B | €1,060 | €1,009 | -€51 | -4.8% |
| Recurring financial income | 75 | €1,060 | €1,009 | -€51 | -4.8% |
| Financial charges | 65/66B | €472 | €427 | -€46 | -9.7% |
| Recurring financial charges | 65 | €472 | €427 | -€46 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €5,216 | -€14,881 | -€20,097 | |
| Income taxes | 67/77 | €1,910 | €0 | -€1,910 | -100% |
| Profit (loss) for the period | 9904 | €3,306 | -€14,881 | -€18,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,306 | -€14,881 | -€18,187 |
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 24 October 2026 via checked.be.