KINEMAS: 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.
KINEMAS
Largest movements
- Receivables within one year +€8,452
up €8,452 (+310.4%), from €2,723 to €11,175
- Cash -€2,671
down €2,671 (-46.1%), from €5,797 to €3,126
mainly Receivables within one year (-€8,452) and Deferred charges and accrued income (-€777)
- Deferred charges and accrued income +€777
up €777 (+9.2%), from €8,405 to €9,182
- Profit (loss) carried forward +€2,974
up €2,974 (+69.6%), from -€4,274 to -€1,300
- Accrued charges and deferred income +€2,547
up €2,547 (+459.0%), from €555 to €3,102
- Trade debts +€867
up €867 (+389.9%), from €222 to €1,090
- Gross operating margin +€7,605
up €7,605, from -€1,400 to €6,205
- Taxes +€1,501
up €1,501 (+610.6%), from €246 to €1,746
- Other operating charges +€473
up €473 (+401.2%), from €118 to €591
- Financial charges +€148
up €148 (+19.9%), from €745 to €893
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.
Cash bridge derived
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 | €16,924 | €23,484 | +€6,559 | +38.8% |
| Current assets | 29/58 | €16,924 | €23,484 | +€6,559 | +38.8% |
| Amounts receivable within one year | 40/41 | €2,723 | €11,175 | +€8,452 | +310.4% |
| Other amounts receivable | 41 | €2,723 | €11,175 | +€8,452 | +310.4% |
| Cash at bank and in hand | 54/58 | €5,797 | €3,126 | -€2,671 | -46.1% |
| Deferred charges and accrued income | 490/1 | €8,405 | €9,182 | +€777 | +9.2% |
| Total equity and liabilities | 10/49 | €16,924 | €23,484 | +€6,559 | +38.8% |
| Equity | 10/15 | €14,326 | €17,300 | +€2,974 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,274 | -€1,300 | +€2,974 | +69.6% |
| Amounts payable | 17/49 | €2,598 | €6,184 | +€3,586 | +138.0% |
| Amounts payable within one year | 42/48 | €2,043 | €3,082 | +€1,039 | +50.8% |
| Trade debts | 44 | €222 | €1,090 | +€867 | +389.9% |
| Suppliers | 440/4 | €222 | €1,090 | +€867 | +389.9% |
| Taxes, remuneration and social security | 45 | €1,821 | €1,992 | +€171 | +9.4% |
| Taxes | 450/3 | €1,821 | €1,992 | +€171 | +9.4% |
| Accrued charges and deferred income | 492/3 | €555 | €3,102 | +€2,547 | +459.0% |
| Other operating charges | 640/8 | €118 | €591 | +€473 | +401.2% |
| Gross operating margin | 9900 | -€1,400 | €6,205 | +€7,605 | |
| Operating profit (loss) | 9901 | -€1,518 | €5,613 | +€7,131 | |
| Financial charges | 65/66B | €745 | €893 | +€148 | +19.9% |
| Recurring financial charges | 65 | €745 | €893 | +€148 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,263 | €4,720 | +€6,983 | |
| Income taxes | 67/77 | €246 | €1,746 | +€1,501 | +610.6% |
| Profit (loss) for the period | 9904 | -€2,509 | €2,974 | +€5,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,509 | €2,974 | +€5,482 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.