KINELAMB: 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.
KINELAMB
Largest movements
- Intangible fixed assets -€5,027
no longer reported in 2025 (was €5,027)
- Cash +€3,462
up €3,462 (+20.9%), from €16,546 to €20,009
mainly Depreciation (+€6,746) and Net result for the year (+€4,045)
- Receivables within one year +€2,094
up €2,094 (+3.5%), from €59,256 to €61,349
of which Other amounts receivable: +€4,990
- Deferred charges and accrued income -€1,965
down €1,965 (-31.9%), from €6,166 to €4,201
- Tangible fixed assets -€1,719
down €1,719 (-72.2%), from €2,380 to €661
of which Plant, machinery and equipment: -€1,243
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Reserves +€4,045
up €4,045 (+37.1%), from €10,893 to €14,938
of which Distributable reserves: +€4,045
- Trade debts -€1,183
down €1,183 (-32.2%), from €3,672 to €2,489
- Gross operating margin +€9,775
up €9,775 (+206%), from €4,747 to €14,521
- Taxes +€1,271
up €1,271 (+61.0%), from €2,085 to €3,357
- Financial income +€512
up €512 (+31.3%), from €1,635 to €2,147
- Financial charges -€382
down €382 (-17.0%), from €2,241 to €1,859
- Depreciation +€240
up €240 (+3.7%), from €6,505 to €6,746
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 | €105,215 | €102,480 | -€2,735 | -2.6% |
| Fixed assets | 21/28 | €7,407 | €661 | -€6,746 | -91.1% |
| Intangible fixed assets | 21 | €5,027 | - | -€5,027 | |
| Tangible fixed assets | 22/27 | €2,380 | €661 | -€1,719 | -72.2% |
| Plant, machinery and equipment | 23 | €1,243 | - | -€1,243 | |
| Furniture and vehicles | 24 | €1,137 | €661 | -€476 | -41.8% |
| Current assets | 29/58 | €97,808 | €101,819 | +€4,011 | +4.1% |
| Amounts receivable after more than one year | 29 | €15,840 | €16,260 | +€420 | +2.7% |
| Other amounts receivable | 291 | €15,840 | €16,260 | +€420 | +2.7% |
| Amounts receivable within one year | 40/41 | €59,256 | €61,349 | +€2,094 | +3.5% |
| Trade receivables | 40 | €2,896 | - | -€2,896 | |
| Other amounts receivable | 41 | €56,359 | €61,349 | +€4,990 | +8.9% |
| Cash at bank and in hand | 54/58 | €16,546 | €20,009 | +€3,462 | +20.9% |
| Deferred charges and accrued income | 490/1 | €6,166 | €4,201 | -€1,965 | -31.9% |
| Total equity and liabilities | 10/49 | €105,215 | €102,480 | -€2,735 | -2.6% |
| Equity | 10/15 | €90,757 | €94,802 | +€4,045 | +4.5% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €10,893 | €14,938 | +€4,045 | +37.1% |
| Non-distributable reserves | 130/1 | €1,490 | €1,490 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,490 | €1,490 | = | 0.0% |
| Distributable reserves | 133 | €9,404 | €13,449 | +€4,045 | +43.0% |
| Profit (loss) carried forward | 14 | €24,864 | €24,864 | = | 0.0% |
| Amounts payable | 17/49 | €14,457 | €7,677 | -€6,780 | -46.9% |
| Amounts payable within one year | 42/48 | €14,457 | €7,677 | -€6,780 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €3,535 | €2,938 | -€597 | -16.9% |
| Trade debts | 44 | €3,672 | €2,489 | -€1,183 | -32.2% |
| Suppliers | 440/4 | €3,672 | €2,489 | -€1,183 | -32.2% |
| Taxes, remuneration and social security | 45 | €2,250 | €2,250 | = | 0.0% |
| Taxes | 450/3 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,505 | €6,746 | +€240 | +3.7% |
| Other operating charges | 640/8 | €450 | €662 | +€212 | +47.0% |
| Gross operating margin | 9900 | €4,747 | €14,521 | +€9,775 | +206% |
| Operating profit (loss) | 9901 | -€2,209 | €7,114 | +€9,323 | |
| Financial income | 75/76B | €1,635 | €2,147 | +€512 | +31.3% |
| Recurring financial income | 75 | €1,635 | €2,147 | +€512 | +31.3% |
| Financial charges | 65/66B | €2,241 | €1,859 | -€382 | -17.0% |
| Recurring financial charges | 65 | €2,241 | €1,859 | -€382 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,815 | €7,402 | +€10,216 | |
| Income taxes | 67/77 | €2,085 | €3,357 | +€1,271 | +61.0% |
| Profit (loss) for the period | 9904 | -€4,900 | €4,045 | +€8,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,900 | €4,045 | +€8,945 |
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.