KINE UNITAS: 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 UNITAS
Largest movements
- Cash +€21,654
up €21,654 (+55.6%), from €38,934 to €60,588
mainly Net result for the year (+€25,274) and Accrued charges and deferred income (+€899)
- Receivables within one year +€3,079
up €3,079 (+95.1%), from €3,239 to €6,317
- Tangible fixed assets +€1,186
new in 2025: €1,186
- Reserves +€25,274
up €25,274 (+83.9%), from €30,117 to €55,391
- Tax, wage and social debts -€907
down €907 (-11.1%), from €8,136 to €7,229
- Accrued charges and deferred income +€899
up €899 (+36.8%), from €2,441 to €3,339
- Gross operating margin -€5,614
down €5,614 (-14.6%), from €38,460 to €32,845
- Taxes -€897
down €897 (-11.1%), from €8,120 to €7,223
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 | €42,323 | €68,415 | +€26,092 | +61.7% |
| Fixed assets | 21/28 | - | €1,186 | +€1,186 | |
| Tangible fixed assets | 22/27 | - | €1,186 | +€1,186 | |
| Plant, machinery and equipment | 23 | - | €1,186 | +€1,186 | |
| Current assets | 29/58 | €42,323 | €67,229 | +€24,906 | +58.8% |
| Amounts receivable within one year | 40/41 | €3,239 | €6,317 | +€3,079 | +95.1% |
| Trade receivables | 40 | €3,239 | €6,317 | +€3,079 | +95.1% |
| Cash at bank and in hand | 54/58 | €38,934 | €60,588 | +€21,654 | +55.6% |
| Deferred charges and accrued income | 490/1 | €150 | €324 | +€174 | +115% |
| Total equity and liabilities | 10/49 | €42,323 | €68,415 | +€26,092 | +61.7% |
| Equity | 10/15 | €31,117 | €56,391 | +€25,274 | +81.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,117 | €55,391 | +€25,274 | +83.9% |
| Distributable reserves | 133 | €30,117 | €55,391 | +€25,274 | +83.9% |
| Amounts payable | 17/49 | €11,206 | €12,024 | +€818 | +7.3% |
| Amounts payable within one year | 42/48 | €8,765 | €8,685 | -€81 | -0.9% |
| Trade debts | 44 | €259 | €844 | +€585 | +226% |
| Suppliers | 440/4 | €259 | €844 | +€585 | +226% |
| Taxes, remuneration and social security | 45 | €8,136 | €7,229 | -€907 | -11.1% |
| Taxes | 450/3 | €8,136 | €7,229 | -€907 | -11.1% |
| Other amounts payable | 47/48 | €370 | €611 | +€241 | +65.0% |
| Accrued charges and deferred income | 492/3 | €2,441 | €3,339 | +€899 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €214 | +€214 | |
| Other operating charges | 640/8 | €162 | €62 | -€100 | -61.7% |
| Gross operating margin | 9900 | €38,460 | €32,845 | -€5,614 | -14.6% |
| Operating profit (loss) | 9901 | €38,298 | €32,569 | -€5,728 | -15.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +25.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +25.0% |
| Financial charges | 65/66B | €61 | €73 | +€12 | +19.0% |
| Recurring financial charges | 65 | €61 | €73 | +€12 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €38,237 | €32,497 | -€5,740 | -15.0% |
| Income taxes | 67/77 | €8,120 | €7,223 | -€897 | -11.1% |
| Profit (loss) for the period | 9904 | €30,117 | €25,274 | -€4,842 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,117 | €25,274 | -€4,842 | -16.1% |
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 19 October 2026 via checked.be.