KinELKY BV: 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.
KinELKY BV
Largest movements
- Cash +€29,357
up €29,357 (+93.1%), from €31,532 to €60,889
mainly Net result for the year (+€20,634) and Depreciation (+€4,895)
- Tangible fixed assets -€3,596
down €3,596 (-25.0%), from €14,368 to €10,773
- Deferred charges and accrued income -€2,096
down €2,096 (-15.1%), from €13,853 to €11,757
- Reserves +€20,634
up €20,634 (+71.4%), from €28,893 to €49,527
- Tax, wage and social debts +€3,141
up €3,141 (+41.9%), from €7,501 to €10,642
- Gross operating margin +€10,515
up €10,515 (+48.2%), from €21,809 to €32,325
- Taxes +€1,632
up €1,632 (+35.0%), from €4,667 to €6,299
- Other operating charges +€347
up €347, from €0 to €347
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 | €59,754 | €83,419 | +€23,665 | +39.6% |
| Fixed assets | 21/28 | €14,368 | €10,773 | -€3,596 | -25.0% |
| Tangible fixed assets | 22/27 | €14,368 | €10,773 | -€3,596 | -25.0% |
| Furniture and vehicles | 24 | €14,368 | €10,773 | -€3,596 | -25.0% |
| Current assets | 29/58 | €45,385 | €72,646 | +€27,261 | +60.1% |
| Cash at bank and in hand | 54/58 | €31,532 | €60,889 | +€29,357 | +93.1% |
| Deferred charges and accrued income | 490/1 | €13,853 | €11,757 | -€2,096 | -15.1% |
| Total equity and liabilities | 10/49 | €59,754 | €83,419 | +€23,665 | +39.6% |
| Equity | 10/15 | €29,393 | €50,027 | +€20,634 | +70.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €28,893 | €49,527 | +€20,634 | +71.4% |
| Distributable reserves | 133 | €28,893 | €49,527 | +€20,634 | +71.4% |
| Amounts payable | 17/49 | €30,361 | €33,392 | +€3,031 | +10.0% |
| Amounts payable within one year | 42/48 | €30,361 | €33,392 | +€3,031 | +10.0% |
| Trade debts | 44 | €109 | €16 | -€93 | -85.3% |
| Suppliers | 440/4 | €109 | €16 | -€93 | -85.3% |
| Taxes, remuneration and social security | 45 | €7,501 | €10,642 | +€3,141 | +41.9% |
| Taxes | 450/3 | €7,501 | €10,642 | +€3,141 | +41.9% |
| Other amounts payable | 47/48 | €22,751 | €22,734 | -€17 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,791 | €4,895 | +€103 | +2.2% |
| Other operating charges | 640/8 | €0 | €347 | +€347 | |
| Gross operating margin | 9900 | €21,809 | €32,325 | +€10,515 | +48.2% |
| Operating profit (loss) | 9901 | €17,018 | €27,083 | +€10,065 | +59.1% |
| Financial charges | 65/66B | €105 | €150 | +€45 | +42.9% |
| Recurring financial charges | 65 | €105 | €150 | +€45 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €16,913 | €26,933 | +€10,020 | +59.2% |
| Income taxes | 67/77 | €4,667 | €6,299 | +€1,632 | +35.0% |
| Profit (loss) for the period | 9904 | €12,246 | €20,634 | +€8,388 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,246 | €20,634 | +€8,388 | +68.5% |
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 18 October 2026 via checked.be.