kineA spoRt: what changed
kineA spoRt
Largest movements
- Cash +€40,373
up €40,373 (+1,114%), from €3,624 to €43,997
mainly Net result for the year (+€40,175) and Depreciation (+€13,100)
- Tangible fixed assets -€12,600
down €12,600 (-32.8%), from €38,467 to €25,867
of which Furniture and vehicles: -€6,600
- Profit (loss) carried forward +€40,175
up €40,175 (+187%), from €21,444 to €61,619
- Other debts -€18,566
down €18,566 (-75.8%), from €24,490 to €5,924
- Tax, wage and social debts +€3,228
up €3,228 (+1,113%), from €290 to €3,518
- Short-term financial debts +€1,300
new in 2025: €1,300
- Trade debts +€1,136
new in 2025: €1,136
- Gross operating margin +€24,855
up €24,855 (+61.1%), from €40,689 to €65,543
- Taxes +€4,809
up €4,809 (+75.0%), from €6,409 to €11,218
- Depreciation +€1,110
up €1,110 (+9.3%), from €11,990 to €13,100
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 | €48,224 | €75,497 | +€27,273 | +56.6% |
| Fixed assets | 21/28 | €43,010 | €29,910 | -€13,100 | -30.5% |
| Intangible fixed assets | 21 | €4,542 | €4,042 | -€500 | -11.0% |
| Tangible fixed assets | 22/27 | €38,467 | €25,867 | -€12,600 | -32.8% |
| Plant, machinery and equipment | 23 | €24,508 | €18,508 | -€6,000 | -24.5% |
| Furniture and vehicles | 24 | €13,959 | €7,359 | -€6,600 | -47.3% |
| Current assets | 29/58 | €5,215 | €45,588 | +€40,373 | +774% |
| Amounts receivable within one year | 40/41 | €1,591 | €1,591 | = | 0.0% |
| Other amounts receivable | 41 | €1,591 | €1,591 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,624 | €43,997 | +€40,373 | +1,114% |
| Total equity and liabilities | 10/49 | €48,224 | €75,497 | +€27,273 | +56.6% |
| Equity | 10/15 | €23,444 | €63,619 | +€40,175 | +171% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,444 | €61,619 | +€40,175 | +187% |
| Amounts payable | 17/49 | €24,780 | €11,879 | -€12,902 | -52.1% |
| Amounts payable within one year | 42/48 | €24,780 | €11,879 | -€12,902 | -52.1% |
| Financial debts | 43 | - | €1,300 | +€1,300 | |
| Credit institutions | 430/8 | - | €1,300 | +€1,300 | |
| Trade debts | 44 | - | €1,136 | +€1,136 | |
| Suppliers | 440/4 | - | €1,136 | +€1,136 | |
| Taxes, remuneration and social security | 45 | €290 | €3,518 | +€3,228 | +1,113% |
| Taxes | 450/3 | €290 | €3,518 | +€3,228 | +1,113% |
| Other amounts payable | 47/48 | €24,490 | €5,924 | -€18,566 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,990 | €13,100 | +€1,110 | +9.3% |
| Other operating charges | 640/8 | €661 | €775 | +€114 | +17.3% |
| Gross operating margin | 9900 | €40,689 | €65,543 | +€24,855 | +61.1% |
| Operating profit (loss) | 9901 | €28,038 | €51,668 | +€23,631 | +84.3% |
| Financial charges | 65/66B | €185 | €276 | +€91 | +49.1% |
| Recurring financial charges | 65 | €185 | €276 | +€91 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €27,853 | €51,393 | +€23,540 | +84.5% |
| Income taxes | 67/77 | €6,409 | €11,218 | +€4,809 | +75.0% |
| Profit (loss) for the period | 9904 | €21,444 | €40,175 | +€18,731 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,444 | €40,175 | +€18,731 | +87.3% |
Next steps
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 5 November 2026 via checked.be.