KINEMA: 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.
KINEMA
Largest movements
- Tangible fixed assets -€13,137
down €13,137 (-12.9%), from €101,733 to €88,596
of which Land and buildings: -€9,944
- Receivables within one year +€5,469
new in 2025: €5,469
- Cash +€2,582
new in 2025: €2,582
mainly Depreciation (+€13,137) and Net result for the year (+€7,248)
- Debts after one year -€14,698
down €14,698 (-25.4%), from €57,868 to €43,170
- Profit (loss) carried forward +€8,186
up €8,186, from -€8,186 to €0
- Tax, wage and social debts +€3,911
up €3,911 (+138%), from €2,826 to €6,737
of which Taxes: +€3,212
- Trade debts +€2,379
up €2,379 (+64.3%), from €3,701 to €6,080
- Short-term financial debts -€2,206
down €2,206 (-100%), from €2,206 to €0
- Gross operating margin +€13,863
up €13,863 (+82.3%), from €16,836 to €30,699
- Taxes +€3,212
up €3,212 (+306%), from €1,049 to €4,261
- Depreciation -€1,577
down €1,577 (-10.7%), from €14,715 to €13,137
- Financial charges -€1,201
down €1,201 (-26.4%), from €4,549 to €3,347
- Other operating charges +€633
up €633 (+26.6%), from €2,385 to €3,019
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 | €105,701 | €100,700 | -€5,000 | -4.7% |
| Fixed assets | 21/28 | €101,733 | €88,596 | -€13,137 | -12.9% |
| Tangible fixed assets | 22/27 | €101,733 | €88,596 | -€13,137 | -12.9% |
| Land and buildings | 22 | €95,802 | €85,857 | -€9,944 | -10.4% |
| Plant, machinery and equipment | 23 | €4,292 | €2,216 | -€2,076 | -48.4% |
| Furniture and vehicles | 24 | €1,640 | €523 | -€1,117 | -68.1% |
| Current assets | 29/58 | €3,968 | €12,105 | +€8,137 | +205% |
| Amounts receivable within one year | 40/41 | - | €5,469 | +€5,469 | |
| Other amounts receivable | 41 | - | €5,469 | +€5,469 | |
| Cash at bank and in hand | 54/58 | - | €2,582 | +€2,582 | |
| Deferred charges and accrued income | 490/1 | €3,968 | €4,054 | +€86 | +2.2% |
| Total equity and liabilities | 10/49 | €105,701 | €100,700 | -€5,000 | -4.7% |
| Equity | 10/15 | €22,767 | €30,016 | +€7,248 | +31.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,553 | €17,616 | -€937 | -5.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,553 | €17,616 | -€937 | -5.1% |
| Profit (loss) carried forward | 14 | -€8,186 | €0 | +€8,186 | |
| Amounts payable | 17/49 | €82,933 | €70,685 | -€12,249 | -14.8% |
| Amounts payable after more than one year | 17 | €57,868 | €43,170 | -€14,698 | -25.4% |
| Financial debts | 170/4 | €57,868 | €43,170 | -€14,698 | -25.4% |
| Amounts payable within one year | 42/48 | €25,065 | €27,514 | +€2,449 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €15,106 | €14,698 | -€408 | -2.7% |
| Financial debts | 43 | €2,206 | €0 | -€2,206 | -100% |
| Credit institutions | 430/8 | €2,206 | €0 | -€2,206 | -100% |
| Trade debts | 44 | €3,701 | €6,080 | +€2,379 | +64.3% |
| Suppliers | 440/4 | €3,701 | €6,080 | +€2,379 | +64.3% |
| Taxes, remuneration and social security | 45 | €2,826 | €6,737 | +€3,911 | +138% |
| Taxes | 450/3 | €1,049 | €4,261 | +€3,212 | +306% |
| Remuneration and social security | 454/9 | €1,777 | €2,476 | +€699 | +39.3% |
| Other amounts payable | 47/48 | €1,227 | €0 | -€1,227 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,715 | €13,137 | -€1,577 | -10.7% |
| Other operating charges | 640/8 | €2,385 | €3,019 | +€633 | +26.6% |
| Gross operating margin | 9900 | €16,836 | €30,699 | +€13,863 | +82.3% |
| Operating profit (loss) | 9901 | -€264 | €14,543 | +€14,807 | |
| Financial income | 75/76B | €22 | €314 | +€292 | +1,331% |
| Recurring financial income | 75 | €22 | €314 | +€292 | +1,331% |
| Financial charges | 65/66B | €4,549 | €3,347 | -€1,201 | -26.4% |
| Recurring financial charges | 65 | €4,549 | €3,347 | -€1,201 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,791 | €11,509 | +€16,300 | |
| Income taxes | 67/77 | €1,049 | €4,261 | +€3,212 | +306% |
| Profit (loss) for the period | 9904 | -€5,839 | €7,248 | +€13,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,839 | €7,248 | +€13,088 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.