KINEMAB: what changed
Two fiscal 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.
KINEMAB
Largest movements
- Cash +€14,891
up €14,891 (+2449.2%), from €608 to €15,499
mainly Net result for the year (+€16,592) and Tax, wage and social debts (+€6,117)
- Deferred charges and accrued income +€11,615
up €11,615 (+140.0%), from €8,298 to €19,913
- Profit (loss) carried forward +€16,592
up €16,592, from -€2,692 to €13,900
- Tax, wage and social debts +€6,117
up €6,117 (+556.1%), from €1,100 to €7,217
- Other debts +€5,680
up €5,680 (+50.3%), from €11,296 to €16,976
- Trade debts -€2,017
down €2,017 (-93.9%), from €2,147 to €130
- Gross operating margin +€25,942
up €25,942, from -€359 to €25,583
- Taxes +€6,241
up €6,241 (+453.2%), from €1,377 to €7,618
- Other operating charges +€644
up €644 (+106.6%), from €604 to €1,248
- Financial income +€361
new in 2024: €361
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,235 | €38,607 | +€26,372 | +215.5% |
| Fixed assets | 21/28 | €3,329 | €3,195 | -€134 | -4.0% |
| Tangible fixed assets | 22/27 | €3,329 | €2,970 | -€359 | -10.8% |
| Other tangible fixed assets | 26 | €3,329 | €2,970 | -€359 | -10.8% |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €8,906 | €35,412 | +€26,506 | +297.6% |
| Cash at bank and in hand | 54/58 | €608 | €15,499 | +€14,891 | +2449.2% |
| Deferred charges and accrued income | 490/1 | €8,298 | €19,913 | +€11,615 | +140.0% |
| Total equity and liabilities | 10/49 | €12,235 | €38,607 | +€26,372 | +215.5% |
| Equity | 10/15 | -€2,692 | €13,900 | +€16,592 | |
| Profit (loss) carried forward | 14 | -€2,692 | €13,900 | +€16,592 | |
| Amounts payable | 17/49 | €14,927 | €24,707 | +€9,780 | +65.5% |
| Amounts payable after more than one year | 17 | €384 | €384 | = | 0.0% |
| Other amounts payable | 178/9 | €384 | €384 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,543 | €24,323 | +€9,780 | +67.2% |
| Trade debts | 44 | €2,147 | €130 | -€2,017 | -93.9% |
| Suppliers | 440/4 | €2,147 | €130 | -€2,017 | -93.9% |
| Taxes, remuneration and social security | 45 | €1,100 | €7,217 | +€6,117 | +556.1% |
| Taxes | 450/3 | €1,100 | €7,217 | +€6,117 | +556.1% |
| Other amounts payable | 47/48 | €11,296 | €16,976 | +€5,680 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €359 | +€94 | +35.5% |
| Other operating charges | 640/8 | €604 | €1,248 | +€644 | +106.6% |
| Gross operating margin | 9900 | -€359 | €25,583 | +€25,942 | |
| Operating profit (loss) | 9901 | -€1,228 | €23,976 | +€25,204 | |
| Financial income | 75/76B | - | €361 | +€361 | |
| Recurring financial income | 75 | - | €361 | +€361 | |
| Financial charges | 65/66B | €95 | €127 | +€32 | +33.7% |
| Recurring financial charges | 65 | €95 | €127 | +€32 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,323 | €24,210 | +€25,533 | |
| Income taxes | 67/77 | €1,377 | €7,618 | +€6,241 | +453.2% |
| Profit (loss) for the period | 9904 | -€2,700 | €16,592 | +€19,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,700 | €16,592 | +€19,292 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.