KINE VERBESSELT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
KINE VERBESSELT
Largest movements
- Cash +€62,601
up €62,601 (+980%), from €6,389 to €68,990
mainly Net result for the year (+€44,630) and Depreciation (+€30,431)
- Tangible fixed assets -€25,931
down €25,931 (-30.4%), from €85,246 to €59,315
of which Furniture and vehicles: -€25,701
- Current investments +€10,341
up €10,341 (+2.5%), from €415,105 to €425,446
- Receivables within one year +€8,439
new in 2025: €8,439
of which Other amounts receivable: +€5,289
- Reserves +€44,500
up €44,500 (+9.6%), from €462,500 to €507,000
- Trade debts +€11,323
up €11,323 (+691%), from €1,638 to €12,961
- Staff costs +€9,122
up €9,122 (+13.5%), from €67,341 to €76,463
- Financial income +€4,401
up €4,401 (+56.7%), from €7,768 to €12,170
- Taxes -€3,890
down €3,890 (-17.7%), from €21,978 to €18,088
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,870 | €562,320 | +€55,450 | +10.9% |
| Fixed assets | 21/28 | €85,376 | €59,444 | -€25,931 | -30.4% |
| Tangible fixed assets | 22/27 | €85,246 | €59,315 | -€25,931 | -30.4% |
| Furniture and vehicles | 24 | €85,015 | €59,315 | -€25,701 | -30.2% |
| Other tangible fixed assets | 26 | €230 | - | -€230 | |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €421,494 | €502,875 | +€81,381 | +19.3% |
| Amounts receivable within one year | 40/41 | - | €8,439 | +€8,439 | |
| Trade receivables | 40 | - | €3,150 | +€3,150 | |
| Other amounts receivable | 41 | - | €5,289 | +€5,289 | |
| Current investments | 50/53 | €415,105 | €425,446 | +€10,341 | +2.5% |
| Cash at bank and in hand | 54/58 | €6,389 | €68,990 | +€62,601 | +980% |
| Total equity and liabilities | 10/49 | €506,870 | €562,320 | +€55,450 | +10.9% |
| Equity | 10/15 | €477,748 | €522,378 | +€44,630 | +9.3% |
| Contributions | 10/11 | €14,885 | €14,885 | = | 0.0% |
| Reserves | 13 | €462,500 | €507,000 | +€44,500 | +9.6% |
| Distributable reserves | 133 | €462,500 | €507,000 | +€44,500 | +9.6% |
| Profit (loss) carried forward | 14 | €363 | €493 | +€130 | +35.9% |
| Amounts payable | 17/49 | €29,122 | €39,942 | +€10,820 | +37.2% |
| Amounts payable within one year | 42/48 | €29,122 | €39,942 | +€10,820 | +37.2% |
| Trade debts | 44 | €1,638 | €12,961 | +€11,323 | +691% |
| Suppliers | 440/4 | €1,638 | €12,961 | +€11,323 | +691% |
| Taxes, remuneration and social security | 45 | €20,558 | €20,294 | -€264 | -1.3% |
| Taxes | 450/3 | €9,130 | €5,078 | -€4,052 | -44.4% |
| Remuneration and social security | 454/9 | €11,428 | €15,216 | +€3,788 | +33.1% |
| Other amounts payable | 47/48 | €6,926 | €6,686 | -€240 | -3.5% |
| Remuneration, social security and pensions | 62 | €67,341 | €76,463 | +€9,122 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,914 | €30,431 | +€518 | +1.7% |
| Other operating charges | 640/8 | €2,201 | €1,443 | -€759 | -34.5% |
| Gross operating margin | 9900 | €158,819 | €159,036 | +€217 | +0.1% |
| Operating profit (loss) | 9901 | €59,363 | €50,699 | -€8,663 | -14.6% |
| Financial income | 75/76B | €7,768 | €12,170 | +€4,401 | +56.7% |
| Recurring financial income | 75 | €7,768 | €12,170 | +€4,401 | +56.7% |
| Financial charges | 65/66B | €372 | €151 | -€221 | -59.4% |
| Recurring financial charges | 65 | €372 | €151 | -€221 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €66,759 | €62,718 | -€4,041 | -6.1% |
| Income taxes | 67/77 | €21,978 | €18,088 | -€3,890 | -17.7% |
| Profit (loss) for the period | 9904 | €44,782 | €44,630 | -€151 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,782 | €44,630 | -€151 | -0.3% |
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 1 November 2026 via checked.be.