KINEABRECHT: 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.
KINEABRECHT
Largest movements
- Cash +€45,996
up €45,996 (+44.9%), from €102,543 to €148,539
mainly Net result for the year (+€44,062) and Tax, wage and social debts (+€2,944)
- Tangible fixed assets +€3,149
up €3,149 (+373%), from €844 to €3,993
of which Furniture and vehicles: +€3,524
- Reserves +€44,062
up €44,062 (+50.1%), from €87,993 to €132,055
- Tax, wage and social debts +€2,944
up €2,944 (+86.3%), from €3,411 to €6,355
of which Taxes: +€2,944
- Accrued charges and deferred income +€2,269
new in 2025: €2,269
- Gross operating margin -€3,245
down €3,245 (-5.1%), from €64,215 to €60,970
- Taxes +€2,444
up €2,444 (+18.5%), from €13,211 to €15,655
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 | €104,148 | €152,532 | +€48,384 | +46.5% |
| Fixed assets | 21/28 | €844 | €3,993 | +€3,149 | +373% |
| Tangible fixed assets | 22/27 | €844 | €3,993 | +€3,149 | +373% |
| Land and buildings | 22 | €375 | - | -€375 | |
| Furniture and vehicles | 24 | €469 | €3,993 | +€3,524 | +752% |
| Current assets | 29/58 | €103,304 | €148,539 | +€45,235 | +43.8% |
| Cash at bank and in hand | 54/58 | €102,543 | €148,539 | +€45,996 | +44.9% |
| Deferred charges and accrued income | 490/1 | €761 | - | -€761 | |
| Total equity and liabilities | 10/49 | €104,148 | €152,532 | +€48,384 | +46.5% |
| Equity | 10/15 | €90,493 | €134,555 | +€44,062 | +48.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €87,993 | €132,055 | +€44,062 | +50.1% |
| Distributable reserves | 133 | €87,993 | €132,055 | +€44,062 | +50.1% |
| Amounts payable | 17/49 | €13,655 | €17,977 | +€4,322 | +31.7% |
| Amounts payable within one year | 42/48 | €13,655 | €15,708 | +€2,053 | +15.0% |
| Trade debts | 44 | €2,087 | €1,241 | -€846 | -40.5% |
| Suppliers | 440/4 | €2,087 | €1,241 | -€846 | -40.5% |
| Taxes, remuneration and social security | 45 | €3,411 | €6,355 | +€2,944 | +86.3% |
| Taxes | 450/3 | €1,711 | €4,655 | +€2,944 | +172% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €8,157 | €8,112 | -€45 | -0.6% |
| Accrued charges and deferred income | 492/3 | - | €2,269 | +€2,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €758 | +€231 | +43.8% |
| Other operating charges | 640/8 | €188 | €165 | -€23 | -12.2% |
| Gross operating margin | 9900 | €64,215 | €60,970 | -€3,245 | -5.1% |
| Operating profit (loss) | 9901 | €63,500 | €60,047 | -€3,453 | -5.4% |
| Financial income | 75/76B | €541 | €150 | -€392 | -72.4% |
| Recurring financial income | 75 | €541 | €150 | -€392 | -72.4% |
| Financial charges | 65/66B | €564 | €479 | -€85 | -15.0% |
| Recurring financial charges | 65 | €564 | €479 | -€85 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €63,477 | €59,717 | -€3,759 | -5.9% |
| Income taxes | 67/77 | €13,211 | €15,655 | +€2,444 | +18.5% |
| Profit (loss) for the period | 9904 | €50,266 | €44,062 | -€6,204 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,266 | €44,062 | -€6,204 | -12.3% |
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 14 October 2026 via checked.be.