KineKompas: 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.
KineKompas
Largest movements
- Cash +€18,100
up €18,100 (+66.1%), from €27,390 to €45,491
mainly Net result for the year (+€33,645) and Depreciation (+€493)
- Receivables within one year +€8,092
up €8,092 (+941%), from €860 to €8,953
of which Trade receivables: +€8,953
- Deferred charges and accrued income +€3,676
new in 2025: €3,676
- Reserves +€33,645
up €33,645 (+162%), from €20,719 to €54,364
- Tax, wage and social debts -€4,689
down €4,689 (-84.7%), from €5,535 to €846
- Gross operating margin +€16,615
up €16,615 (+61.5%), from €27,019 to €43,635
- Taxes +€3,311
up €3,311 (+59.8%), from €5,535 to €8,846
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 | €29,253 | €58,628 | +€29,375 | +100% |
| Fixed assets | 21/28 | €1,003 | €510 | -€493 | -49.2% |
| Tangible fixed assets | 22/27 | €1,003 | €510 | -€493 | -49.2% |
| Plant, machinery and equipment | 23 | €1,003 | €510 | -€493 | -49.2% |
| Current assets | 29/58 | €28,250 | €58,119 | +€29,869 | +106% |
| Amounts receivable within one year | 40/41 | €860 | €8,953 | +€8,092 | +941% |
| Trade receivables | 40 | - | €8,953 | +€8,953 | |
| Other amounts receivable | 41 | €860 | €0 | -€860 | -100% |
| Cash at bank and in hand | 54/58 | €27,390 | €45,491 | +€18,100 | +66.1% |
| Deferred charges and accrued income | 490/1 | - | €3,676 | +€3,676 | |
| Total equity and liabilities | 10/49 | €29,253 | €58,628 | +€29,375 | +100% |
| Equity | 10/15 | €23,719 | €57,364 | +€33,645 | +142% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,719 | €54,364 | +€33,645 | +162% |
| Distributable reserves | 133 | €20,719 | €54,364 | +€33,645 | +162% |
| Amounts payable | 17/49 | €5,535 | €1,265 | -€4,270 | -77.2% |
| Amounts payable within one year | 42/48 | €5,535 | €1,265 | -€4,270 | -77.2% |
| Taxes, remuneration and social security | 45 | €5,535 | €846 | -€4,689 | -84.7% |
| Taxes | 450/3 | €5,535 | €846 | -€4,689 | -84.7% |
| Other amounts payable | 47/48 | - | €419 | +€419 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €493 | +€16 | +3.4% |
| Other operating charges | 640/8 | €289 | €605 | +€316 | +109% |
| Gross operating margin | 9900 | €27,019 | €43,635 | +€16,615 | +61.5% |
| Operating profit (loss) | 9901 | €26,253 | €42,536 | +€16,283 | +62.0% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €26,253 | €42,491 | +€16,238 | +61.9% |
| Income taxes | 67/77 | €5,535 | €8,846 | +€3,311 | +59.8% |
| Profit (loss) for the period | 9904 | €20,719 | €33,645 | +€12,927 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,719 | €33,645 | +€12,927 | +62.4% |
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 17 October 2026 via checked.be.