kine Vanempten: 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 Vanempten
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€44,619
down €44,619 (-62.5%), from €71,410 to €26,791
mainly Current investments (-€100,000) and Tax, wage and social debts (-€2,204)
- Profit (loss) carried forward +€49,067
up €49,067 (+84.3%), from €58,194 to €107,261
- Other debts +€5,311
up €5,311 (+173%), from €3,065 to €8,376
- Trade debts +€2,293
up €2,293 (+65.2%), from €3,515 to €5,808
- Tax, wage and social debts -€2,204
down €2,204 (-46.2%), from €4,775 to €2,571
- Gross operating margin -€11,047
down €11,047 (-14.9%), from €74,372 to €63,325
- Taxes -€2,323
down €2,323 (-15.7%), from €14,776 to €12,453
- Financial charges +€754
up €754 (+567%), from €133 to €887
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 | €71,549 | €126,849 | +€55,300 | +77.3% |
| Current assets | 29/58 | €71,549 | €126,849 | +€55,300 | +77.3% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €71,410 | €26,791 | -€44,619 | -62.5% |
| Deferred charges and accrued income | 490/1 | €139 | €58 | -€81 | -58.3% |
| Total equity and liabilities | 10/49 | €71,549 | €126,849 | +€55,300 | +77.3% |
| Equity | 10/15 | €60,194 | €109,261 | +€49,067 | +81.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,194 | €107,261 | +€49,067 | +84.3% |
| Amounts payable | 17/49 | €11,355 | €17,588 | +€6,233 | +54.9% |
| Amounts payable within one year | 42/48 | €11,355 | €17,588 | +€6,233 | +54.9% |
| Current portion of amounts payable after more than one year | 42 | - | €833 | +€833 | |
| Trade debts | 44 | €3,515 | €5,808 | +€2,293 | +65.2% |
| Suppliers | 440/4 | €3,515 | €5,808 | +€2,293 | +65.2% |
| Taxes, remuneration and social security | 45 | €4,775 | €2,571 | -€2,204 | -46.2% |
| Taxes | 450/3 | €4,775 | €2,571 | -€2,204 | -46.2% |
| Other amounts payable | 47/48 | €3,065 | €8,376 | +€5,311 | +173% |
| Other operating charges | 640/8 | €1,269 | €918 | -€351 | -27.7% |
| Gross operating margin | 9900 | €74,372 | €63,325 | -€11,047 | -14.9% |
| Operating profit (loss) | 9901 | €73,103 | €62,407 | -€10,696 | -14.6% |
| Financial charges | 65/66B | €133 | €887 | +€754 | +567% |
| Recurring financial charges | 65 | €133 | €887 | +€754 | +567% |
| Profit (loss) for the period before taxes | 9903 | €72,970 | €61,520 | -€11,450 | -15.7% |
| Income taxes | 67/77 | €14,776 | €12,453 | -€2,323 | -15.7% |
| Profit (loss) for the period | 9904 | €58,194 | €49,067 | -€9,127 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,194 | €49,067 | -€9,127 | -15.7% |
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 15 October 2026 via checked.be.