KinéAn: what changed
Two fiscal 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.
KinéAn
Largest movements
- Receivables within one year +€3,501
up €3,501 (+25.1%), from €13,952 to €17,453
of which Other amounts receivable: +€3,611
- Deferred charges and accrued income -€1,343
down €1,343 (-11.4%), from €11,756 to €10,413
- Cash +€610
up €610 (+42.0%), from €1,453 to €2,062
mainly Net result for the year (+€1,479) and Deferred charges and accrued income (+€1,343)
- Profit (loss) carried forward +€1,479
up €1,479 (+8.4%), from €17,528 to €19,006
- Tax, wage and social debts +€1,069
new in 2024: €1,069
- Gross operating margin -€3,033
down €3,033 (-40.7%), from €7,447 to €4,414
- Depreciation -€1,469
no longer reported in 2024 (was €1,469)
- Other operating charges +€1,170
up €1,170 (+253.9%), from €461 to €1,631
- Taxes -€986
down €986 (-37.5%), from €2,626 to €1,640
- Financial income +€99
up €99 (+19.2%), from €516 to €615
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,442 | €50,209 | +€2,767 | +5.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €519 | €519 | = | 0.0% |
| Tangible fixed assets | 22/27 | €199 | €199 | = | 0.0% |
| Furniture and vehicles | 24 | €199 | €199 | = | 0.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €46,923 | €49,690 | +€2,767 | +5.9% |
| Amounts receivable after more than one year | 29 | €19,761 | €19,761 | = | 0.0% |
| Other amounts receivable | 291 | €19,761 | €19,761 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,952 | €17,453 | +€3,501 | +25.1% |
| Trade receivables | 40 | €110 | - | -€110 | |
| Other amounts receivable | 41 | €13,843 | €17,453 | +€3,611 | +26.1% |
| Cash at bank and in hand | 54/58 | €1,453 | €2,062 | +€610 | +42.0% |
| Deferred charges and accrued income | 490/1 | €11,756 | €10,413 | -€1,343 | -11.4% |
| Total equity and liabilities | 10/49 | €47,442 | €50,209 | +€2,767 | +5.8% |
| Equity | 10/15 | €44,037 | €45,516 | +€1,479 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,310 | €20,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €810 | €810 | = | 0.0% |
| Reserves not available under the articles | 1311 | €810 | €810 | = | 0.0% |
| Distributable reserves | 133 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,528 | €19,006 | +€1,479 | +8.4% |
| Amounts payable | 17/49 | €3,405 | €4,693 | +€1,289 | +37.8% |
| Amounts payable within one year | 42/48 | €3,405 | €4,693 | +€1,289 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €2,695 | €2,441 | -€254 | -9.4% |
| Trade debts | 44 | €710 | €1,183 | +€473 | +66.6% |
| Suppliers | 440/4 | €710 | €1,183 | +€473 | +66.6% |
| Taxes, remuneration and social security | 45 | - | €1,069 | +€1,069 | |
| Taxes | 450/3 | - | €1,069 | +€1,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,469 | - | -€1,469 | |
| Other operating charges | 640/8 | €461 | €1,631 | +€1,170 | +253.9% |
| Gross operating margin | 9900 | €7,447 | €4,414 | -€3,033 | -40.7% |
| Operating profit (loss) | 9901 | €5,518 | €2,783 | -€2,735 | -49.6% |
| Financial income | 75/76B | €516 | €615 | +€99 | +19.2% |
| Recurring financial income | 75 | €516 | €615 | +€99 | +19.2% |
| Financial charges | 65/66B | €236 | €279 | +€43 | +18.0% |
| Recurring financial charges | 65 | €236 | €279 | +€43 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €5,797 | €3,119 | -€2,678 | -46.2% |
| Income taxes | 67/77 | €2,626 | €1,640 | -€986 | -37.5% |
| Profit (loss) for the period | 9904 | €3,171 | €1,479 | -€1,692 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,171 | €1,479 | -€1,692 | -53.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.