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
- Cash +€9,999
up €9,999 (+2.6%), from €378,043 to €388,042
mainly Net result for the year (+€252,654) and Depreciation (+€1,404)
- Tangible fixed assets +€4,182
up €4,182 (+800%), from €523 to €4,705
- Reserves +€22,209
up €22,209 (+42.7%), from €52,028 to €74,237
- Other debts -€7,820
down €7,820 (-3.0%), from €258,419 to €250,599
No income-statement line moved by more than 1% of the activity.
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 | €395,408 | €411,573 | +€16,165 | +4.1% |
| Fixed assets | 21/28 | €523 | €4,705 | +€4,182 | +800% |
| Tangible fixed assets | 22/27 | €523 | €4,705 | +€4,182 | +800% |
| Furniture and vehicles | 24 | €523 | €4,705 | +€4,182 | +800% |
| Current assets | 29/58 | €394,885 | €406,868 | +€11,983 | +3.0% |
| Amounts receivable within one year | 40/41 | €10,123 | €10,116 | -€7 | -0.1% |
| Trade receivables | 40 | €7 | €0 | -€7 | -100% |
| Other amounts receivable | 41 | €10,116 | €10,116 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €378,043 | €388,042 | +€9,999 | +2.6% |
| Deferred charges and accrued income | 490/1 | €6,719 | €8,709 | +€1,991 | +29.6% |
| Total equity and liabilities | 10/49 | €395,408 | €411,573 | +€16,165 | +4.1% |
| Equity | 10/15 | €58,028 | €80,237 | +€22,209 | +38.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €52,028 | €74,237 | +€22,209 | +42.7% |
| Distributable reserves | 133 | €52,028 | €74,237 | +€22,209 | +42.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €337,380 | €331,335 | -€6,044 | -1.8% |
| Amounts payable within one year | 42/48 | €337,380 | €331,335 | -€6,044 | -1.8% |
| Trade debts | 44 | €7,007 | €7,432 | +€425 | +6.1% |
| Suppliers | 440/4 | €7,007 | €7,432 | +€425 | +6.1% |
| Taxes, remuneration and social security | 45 | €71,954 | €73,305 | +€1,351 | +1.9% |
| Taxes | 450/3 | €0 | €148 | +€148 | |
| Remuneration and social security | 454/9 | €71,954 | €73,156 | +€1,203 | +1.7% |
| Other amounts payable | 47/48 | €258,419 | €250,599 | -€7,820 | -3.0% |
| Remuneration, social security and pensions | 62 | €666,595 | €656,452 | -€10,142 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €1,404 | +€831 | +145% |
| Other operating charges | 640/8 | €611 | €524 | -€88 | -14.3% |
| Gross operating margin | 9900 | €1,023,830 | €1,015,805 | -€8,025 | -0.8% |
| Operating profit (loss) | 9901 | €356,051 | €357,425 | +€1,375 | +0.4% |
| Financial income | 75/76B | €2,645 | €1,278 | -€1,368 | -51.7% |
| Recurring financial income | 75 | €2,645 | €1,278 | -€1,368 | -51.7% |
| Financial charges | 65/66B | €9,438 | €10,517 | +€1,079 | +11.4% |
| Recurring financial charges | 65 | €9,438 | €10,517 | +€1,079 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €349,258 | €348,186 | -€1,072 | -0.3% |
| Income taxes | 67/77 | €94,884 | €95,532 | +€648 | +0.7% |
| Profit (loss) for the period | 9904 | €254,374 | €252,654 | -€1,720 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €254,374 | €252,654 | -€1,720 | -0.7% |
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 20 October 2026 via checked.be.