Kinecoaching BVG: 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.
Kinecoaching BVG
Largest movements
- Cash -€24,215
down €24,215 (-92.5%), from €26,186 to €1,972
mainly Other debts (-€28,048) and Net result for the year (-€10,874)
- Deferred charges and accrued income -€16,371
no longer reported in 2025 (was €16,371)
- Tangible fixed assets +€1,749
up €1,749 (+131%), from €1,332 to €3,080
- Other debts -€28,048
down €28,048 (-95.2%), from €29,475 to €1,427
- Profit (loss) carried forward -€10,874
new in 2025: -€10,874
- Gross operating margin -€26,335
down €26,335, from €17,273 to -€9,062
- Taxes -€3,910
down €3,910 (-95.7%), from €4,086 to €176
- Depreciation +€184
up €184 (+31.2%), from €588 to €771
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 | €43,889 | €5,052 | -€38,837 | -88.5% |
| Fixed assets | 21/28 | €1,332 | €3,080 | +€1,749 | +131% |
| Tangible fixed assets | 22/27 | €1,332 | €3,080 | +€1,749 | +131% |
| Furniture and vehicles | 24 | €1,332 | €3,080 | +€1,749 | +131% |
| Current assets | 29/58 | €42,557 | €1,972 | -€40,586 | -95.4% |
| Cash at bank and in hand | 54/58 | €26,186 | €1,972 | -€24,215 | -92.5% |
| Deferred charges and accrued income | 490/1 | €16,371 | - | -€16,371 | |
| Total equity and liabilities | 10/49 | €43,889 | €5,052 | -€38,837 | -88.5% |
| Equity | 10/15 | €14,237 | €3,363 | -€10,874 | -76.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,737 | €11,737 | = | 0.0% |
| Distributable reserves | 133 | €11,737 | €11,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,874 | -€10,874 | |
| Amounts payable | 17/49 | €29,652 | €1,689 | -€27,963 | -94.3% |
| Amounts payable within one year | 42/48 | €29,652 | €1,689 | -€27,963 | -94.3% |
| Taxes, remuneration and social security | 45 | €177 | €262 | +€85 | +48.0% |
| Taxes | 450/3 | €177 | €262 | +€85 | +48.0% |
| Other amounts payable | 47/48 | €29,475 | €1,427 | -€28,048 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €771 | +€184 | +31.2% |
| Other operating charges | 640/8 | €727 | €780 | +€52 | +7.2% |
| Gross operating margin | 9900 | €17,273 | -€9,062 | -€26,335 | |
| Operating profit (loss) | 9901 | €15,958 | -€10,613 | -€26,571 | |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €15,823 | -€10,698 | -€26,521 | |
| Income taxes | 67/77 | €4,086 | €176 | -€3,910 | -95.7% |
| Profit (loss) for the period | 9904 | €11,737 | -€10,874 | -€22,611 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,737 | -€10,874 | -€22,611 |
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 15 October 2026 via checked.be.