KINE STRAGIER: what changed
What changed
KINE STRAGIER
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€49,127
2024 · €52,479-€3,352
Equity
€214,544
2024 · €179,731+€34,813
Cash
€134,318
2024 · €87,922+€46,396
Balance sheet total
€236,738
2024 · €216,903+€19,835
Largest movements
Assets
- Cash +€46,396
up €46,396 (+52.8%), from €87,922 to €134,318
mainly Net result for the year (+€49,127) and Depreciation (+€21,132)
- Tangible fixed assets -€16,452
down €16,452 (-24.8%), from €66,330 to €49,878
of which Other tangible fixed assets: -€12,091
- Current investments -€10,581
down €10,581 (-17.6%), from €60,000 to €49,419
Equity and liabilities
- Reserves +€34,813
up €34,813 (+19.4%), from €179,731 to €214,544
- Current portion of long-term debt -€6,562
down €6,562 (-66.4%), from €9,887 to €3,326
- Trade debts -€4,702
down €4,702 (-94.2%), from €4,992 to €289
- Debts after one year -€3,326
down €3,326 (-100%), from €3,326 to €0
- Accrued charges and deferred income +€2,404
up €2,404 (+22.7%), from €10,608 to €13,012
Income statement
- Gross operating margin -€4,053
down €4,053 (-4.4%), from €92,558 to €88,505
- Taxes -€997
down €997 (-5.0%), from €19,945 to €18,948
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.
Result 2024
€52,479
Gross operating margin
-€4,053
Depreciation
+€355
Other operating charges
+€264
Financial income
-€22
Financial charges
-€893
Taxes
+€997
Result 2025
€49,127
raises the resultlowers the result
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.
From operations
+€64,695
Investment
+€5,901
Financing
-€24,201
Cash 2024
€87,922
From operations (derived)
+€64,695
Net result for the year
+€49,127
Depreciation
+€21,132
Receivables within one year
-€611
Deferred charges and accrued income
+€137
Trade debts
-€4,702
Tax, wage and social debts
-€990
Other debts
-€1,802
Accrued charges and deferred income
+€2,404
Investment (derived)
+€5,901
Investment in fixed assets (net)
-€4,680
Current investments
+€10,581
Financing
-€24,201
Debts after one year
-€3,326
Current portion of long-term debt
-€6,562
Contributions, distributions and other
-€14,314
Cash 2025
€134,318
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,903 | €236,738 | +€19,835 | +9.1% |
| Fixed assets | 21/28 | €66,330 | €49,878 | -€16,452 | -24.8% |
| Tangible fixed assets | 22/27 | €66,330 | €49,878 | -€16,452 | -24.8% |
| Plant, machinery and equipment | 23 | €4,267 | €4,516 | +€249 | +5.8% |
| Furniture and vehicles | 24 | €10,533 | €5,923 | -€4,610 | -43.8% |
| Other tangible fixed assets | 26 | €51,530 | €39,438 | -€12,091 | -23.5% |
| Current assets | 29/58 | €150,573 | €186,860 | +€36,288 | +24.1% |
| Amounts receivable within one year | 40/41 | €350 | €960 | +€611 | +175% |
| Trade receivables | 40 | €350 | €558 | +€208 | +59.5% |
| Other amounts receivable | 41 | €0 | €402 | +€402 | |
| Current investments | 50/53 | €60,000 | €49,419 | -€10,581 | -17.6% |
| Cash at bank and in hand | 54/58 | €87,922 | €134,318 | +€46,396 | +52.8% |
| Deferred charges and accrued income | 490/1 | €2,300 | €2,163 | -€137 | -6.0% |
| Total equity and liabilities | 10/49 | €216,903 | €236,738 | +€19,835 | +9.1% |
| Equity | 10/15 | €179,731 | €214,544 | +€34,813 | +19.4% |
| Reserves | 13 | €179,731 | €214,544 | +€34,813 | +19.4% |
| Distributable reserves | 133 | €179,731 | €214,544 | +€34,813 | +19.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,172 | €22,194 | -€14,978 | -40.3% |
| Amounts payable after more than one year | 17 | €3,326 | €0 | -€3,326 | -100% |
| Financial debts | 170/4 | €3,326 | €0 | -€3,326 | -100% |
| Amounts payable within one year | 42/48 | €23,238 | €9,181 | -€14,056 | -60.5% |
| Current portion of amounts payable after more than one year | 42 | €9,887 | €3,326 | -€6,562 | -66.4% |
| Trade debts | 44 | €4,992 | €289 | -€4,702 | -94.2% |
| Suppliers | 440/4 | €4,992 | €289 | -€4,702 | -94.2% |
| Taxes, remuneration and social security | 45 | €4,891 | €3,900 | -€990 | -20.3% |
| Taxes | 450/3 | €4,891 | €3,900 | -€990 | -20.3% |
| Other amounts payable | 47/48 | €3,468 | €1,666 | -€1,802 | -52.0% |
| Accrued charges and deferred income | 492/3 | €10,608 | €13,012 | +€2,404 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,487 | €21,132 | -€355 | -1.7% |
| Other operating charges | 640/8 | €983 | €719 | -€264 | -26.9% |
| Gross operating margin | 9900 | €92,558 | €88,505 | -€4,053 | -4.4% |
| Operating profit (loss) | 9901 | €70,088 | €66,654 | -€3,434 | -4.9% |
| Financial income | 75/76B | €180 | €157 | -€22 | -12.4% |
| Recurring financial income | 75 | €180 | €157 | -€22 | -12.4% |
| Financial charges | 65/66B | -€2,156 | -€1,263 | +€893 | +41.4% |
| Recurring financial charges | 65 | -€2,156 | -€1,263 | +€893 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €72,424 | €68,074 | -€4,350 | -6.0% |
| Income taxes | 67/77 | €19,945 | €18,948 | -€997 | -5.0% |
| Profit (loss) for the period | 9904 | €52,479 | €49,127 | -€3,352 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,479 | €49,127 | -€3,352 | -6.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.