KinéBo: 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.
KinéBo
Largest movements
- Cash +€23,393
up €23,393 (+21.5%), from €108,767 to €132,161
mainly Net result for the year (+€51,252) and Trade debts (+€7,701)
- Deferred charges and accrued income +€13,542
up €13,542 (+51.4%), from €26,365 to €39,907
- Tangible fixed assets -€3,686
down €3,686 (-21.5%), from €17,127 to €13,442
- Profit (loss) carried forward +€50,419
up €50,419 (+48.5%), from €103,944 to €154,363
- Tax, wage and social debts -€22,189
down €22,189 (-53.3%), from €41,607 to €19,418
of which Taxes: -€22,189
- Trade debts +€7,701
up €7,701 (+2001.9%), from €385 to €8,085
- Gross operating margin -€9,043
down €9,043 (-11.4%), from €79,306 to €70,263
- Taxes -€2,095
down €2,095 (-13.1%), from €15,937 to €13,842
- Depreciation +€1,225
up €1,225 (+39.6%), from €3,090 to €4,315
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.
Cash bridge derived
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 | €152,660 | €185,909 | +€33,249 | +21.8% |
| Fixed assets | 21/28 | €17,527 | €13,842 | -€3,686 | -21.0% |
| Tangible fixed assets | 22/27 | €17,127 | €13,442 | -€3,686 | -21.5% |
| Furniture and vehicles | 24 | €17,127 | €13,442 | -€3,686 | -21.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €135,133 | €172,067 | +€36,935 | +27.3% |
| Cash at bank and in hand | 54/58 | €108,767 | €132,161 | +€23,393 | +21.5% |
| Deferred charges and accrued income | 490/1 | €26,365 | €39,907 | +€13,542 | +51.4% |
| Total equity and liabilities | 10/49 | €152,660 | €185,909 | +€33,249 | +21.8% |
| Equity | 10/15 | €106,944 | €157,363 | +€50,419 | +47.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,944 | €154,363 | +€50,419 | +48.5% |
| Amounts payable | 17/49 | €45,716 | €28,546 | -€17,170 | -37.6% |
| Amounts payable within one year | 42/48 | €44,044 | €28,546 | -€15,498 | -35.2% |
| Trade debts | 44 | €385 | €8,085 | +€7,701 | +2001.9% |
| Suppliers | 440/4 | €385 | €8,085 | +€7,701 | +2001.9% |
| Taxes, remuneration and social security | 45 | €41,607 | €19,418 | -€22,189 | -53.3% |
| Taxes | 450/3 | €39,598 | €17,408 | -€22,189 | -56.0% |
| Remuneration and social security | 454/9 | €2,009 | €2,009 | = | 0.0% |
| Other amounts payable | 47/48 | €2,052 | €1,043 | -€1,009 | -49.2% |
| Accrued charges and deferred income | 492/3 | €1,672 | - | -€1,672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,090 | €4,315 | +€1,225 | +39.6% |
| Other operating charges | 640/8 | €408 | €708 | +€299 | +73.3% |
| Gross operating margin | 9900 | €79,306 | €70,263 | -€9,043 | -11.4% |
| Operating profit (loss) | 9901 | €75,808 | €65,241 | -€10,567 | -13.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.0% |
| Financial charges | 65/66B | €570 | €147 | -€423 | -74.2% |
| Recurring financial charges | 65 | €570 | €147 | -€423 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €75,238 | €65,094 | -€10,144 | -13.5% |
| Income taxes | 67/77 | €15,937 | €13,842 | -€2,095 | -13.1% |
| Profit (loss) for the period | 9904 | €59,301 | €51,252 | -€8,049 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,301 | €51,252 | -€8,049 | -13.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.