KinéKaat: 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.
KinéKaat
Largest movements
- Cash -€3,047
down €3,047 (-14.6%), from €20,839 to €17,792
mainly Contributions, distributions and other (-€10,425) and Tax, wage and social debts (-€8,445)
- Receivables within one year -€1,784
down €1,784 (-19.3%), from €9,229 to €7,445
of which Other amounts receivable: -€2,675
- Tangible fixed assets +€1,411
up €1,411 (+17.0%), from €8,278 to €9,689
- Reserves +€10,246
up €10,246 (+98.3%), from €10,425 to €20,671
- Tax, wage and social debts -€8,445
down €8,445 (-71.1%), from €11,879 to €3,434
- Other debts -€7,131
down €7,131 (-87.6%), from €8,143 to €1,012
- Debts after one year +€3,172
up €3,172, from €0 to €3,172
- Current portion of long-term debt -€2,573
down €2,573 (-63.1%), from €4,077 to €1,504
- Gross operating margin +€10,977
up €10,977 (+42.1%), from €26,076 to €37,053
- Taxes +€3,908
up €3,908 (+81.0%), from €4,825 to €8,734
- Depreciation +€1,407
up €1,407 (+29.0%), from €4,850 to €6,257
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 | €39,523 | €36,148 | -€3,376 | -8.5% |
| Fixed assets | 21/28 | €8,278 | €9,689 | +€1,411 | +17.0% |
| Tangible fixed assets | 22/27 | €8,278 | €9,689 | +€1,411 | +17.0% |
| Furniture and vehicles | 24 | €8,278 | €9,689 | +€1,411 | +17.0% |
| Current assets | 29/58 | €31,246 | €26,459 | -€4,787 | -15.3% |
| Amounts receivable within one year | 40/41 | €9,229 | €7,445 | -€1,784 | -19.3% |
| Trade receivables | 40 | €6,554 | €7,445 | +€891 | +13.6% |
| Other amounts receivable | 41 | €2,675 | €0 | -€2,675 | -100% |
| Cash at bank and in hand | 54/58 | €20,839 | €17,792 | -€3,047 | -14.6% |
| Deferred charges and accrued income | 490/1 | €1,178 | €1,222 | +€44 | +3.7% |
| Total equity and liabilities | 10/49 | €39,523 | €36,148 | -€3,376 | -8.5% |
| Equity | 10/15 | €15,425 | €25,671 | +€10,246 | +66.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,425 | €20,671 | +€10,246 | +98.3% |
| Distributable reserves | 133 | €10,425 | €20,671 | +€10,246 | +98.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,098 | €10,476 | -€13,622 | -56.5% |
| Amounts payable after more than one year | 17 | €0 | €3,172 | +€3,172 | |
| Financial debts | 170/4 | €0 | €3,172 | +€3,172 | |
| Amounts payable within one year | 42/48 | €24,098 | €7,304 | -€16,794 | -69.7% |
| Current portion of amounts payable after more than one year | 42 | €4,077 | €1,504 | -€2,573 | -63.1% |
| Trade debts | 44 | €0 | €1,355 | +€1,355 | |
| Suppliers | 440/4 | €0 | €1,355 | +€1,355 | |
| Taxes, remuneration and social security | 45 | €11,879 | €3,434 | -€8,445 | -71.1% |
| Taxes | 450/3 | €11,879 | €3,434 | -€8,445 | -71.1% |
| Other amounts payable | 47/48 | €8,143 | €1,012 | -€7,131 | -87.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,850 | €6,257 | +€1,407 | +29.0% |
| Other operating charges | 640/8 | €1,039 | €1,008 | -€31 | -3.0% |
| Gross operating margin | 9900 | €26,076 | €37,053 | +€10,977 | +42.1% |
| Operating profit (loss) | 9901 | €20,188 | €29,789 | +€9,601 | +47.6% |
| Financial charges | 65/66B | €204 | €384 | +€180 | +88.2% |
| Recurring financial charges | 65 | €204 | €384 | +€180 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €19,984 | €29,405 | +€9,421 | +47.1% |
| Income taxes | 67/77 | €4,825 | €8,734 | +€3,908 | +81.0% |
| Profit (loss) for the period | 9904 | €15,159 | €20,671 | +€5,512 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,159 | €20,671 | +€5,512 | +36.4% |
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 21 October 2026 via checked.be.