KineGabriëls: 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.
KineGabriëls
Largest movements
- Cash +€57,103
up €57,103 (+117%), from €48,636 to €105,738
mainly Net result for the year (+€49,794) and Tax, wage and social debts (+€23,466)
- Tangible fixed assets +€16,012
up €16,012 (+324%), from €4,941 to €20,953
of which Furniture and vehicles: +€17,107
- Reserves +€49,794
up €49,794 (+130%), from €38,276 to €88,070
- Tax, wage and social debts +€23,466
up €23,466 (+151%), from €15,513 to €38,979
- Gross operating margin +€22,877
up €22,877 (+42.0%), from €54,528 to €77,405
- Taxes +€7,820
up €7,820 (+50.4%), from €15,513 to €23,333
- Depreciation +€2,958
up €2,958 (+558%), from €530 to €3,488
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 | €65,249 | €137,427 | +€72,178 | +111% |
| Fixed assets | 21/28 | €4,941 | €20,953 | +€16,012 | +324% |
| Tangible fixed assets | 22/27 | €4,941 | €20,953 | +€16,012 | +324% |
| Furniture and vehicles | 24 | - | €17,107 | +€17,107 | |
| Other tangible fixed assets | 26 | €4,941 | €3,847 | -€1,094 | -22.1% |
| Current assets | 29/58 | €60,307 | €116,473 | +€56,166 | +93.1% |
| Amounts receivable within one year | 40/41 | €11,672 | €10,735 | -€937 | -8.0% |
| Trade receivables | 40 | €11,672 | €10,735 | -€937 | -8.0% |
| Cash at bank and in hand | 54/58 | €48,636 | €105,738 | +€57,103 | +117% |
| Total equity and liabilities | 10/49 | €65,249 | €137,427 | +€72,178 | +111% |
| Equity | 10/15 | €42,276 | €92,070 | +€49,794 | +118% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €38,276 | €88,070 | +€49,794 | +130% |
| Distributable reserves | 133 | €38,276 | €88,070 | +€49,794 | +130% |
| Amounts payable | 17/49 | €22,972 | €45,356 | +€22,384 | +97.4% |
| Amounts payable within one year | 42/48 | €22,972 | €45,356 | +€22,384 | +97.4% |
| Trade debts | 44 | €1,344 | €1,385 | +€41 | +3.1% |
| Suppliers | 440/4 | €1,344 | €1,385 | +€41 | +3.1% |
| Taxes, remuneration and social security | 45 | €15,513 | €38,979 | +€23,466 | +151% |
| Taxes | 450/3 | €15,513 | €38,979 | +€23,466 | +151% |
| Other amounts payable | 47/48 | €6,115 | €4,992 | -€1,123 | -18.4% |
| Remuneration, social security and pensions | 62 | - | €596 | +€596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €3,488 | +€2,958 | +558% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €54,528 | €77,405 | +€22,877 | +42.0% |
| Operating profit (loss) | 9901 | €53,881 | €73,202 | +€19,321 | +35.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €92 | €75 | -€17 | -18.1% |
| Recurring financial charges | 65 | €92 | €75 | -€17 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €53,789 | €73,127 | +€19,338 | +36.0% |
| Income taxes | 67/77 | €15,513 | €23,333 | +€7,820 | +50.4% |
| Profit (loss) for the period | 9904 | €38,276 | €49,794 | +€11,518 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,276 | €49,794 | +€11,518 | +30.1% |
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 29 October 2026 via checked.be.