KinEmi: 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.
KinEmi
Largest movements
- Cash +€22,125
up €22,125 (+96.9%), from €22,843 to €44,968
mainly Net result for the year (+€24,164) and Trade debts (+€1,114)
- Profit (loss) carried forward +€24,164
up €24,164 (+162.7%), from €14,855 to €39,019
- Other debts -€2,763
down €2,763 (-87.5%), from €3,158 to €395
- Trade debts +€1,114
up €1,114 (+360.7%), from €309 to €1,422
- Gross operating margin +€12,744
up €12,744 (+63.2%), from €20,166 to €32,911
- Taxes +€3,332
up €3,332 (+64.0%), from €5,205 to €8,538
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 | €24,521 | €46,836 | +€22,315 | +91.0% |
| Fixed assets | 21/28 | €658 | €516 | -€142 | -21.6% |
| Tangible fixed assets | 22/27 | €658 | €516 | -€142 | -21.6% |
| Plant, machinery and equipment | 23 | €658 | €516 | -€142 | -21.6% |
| Current assets | 29/58 | €23,863 | €46,320 | +€22,457 | +94.1% |
| Amounts receivable within one year | 40/41 | €1,020 | €1,352 | +€332 | +32.5% |
| Trade receivables | 40 | €1,020 | €1,268 | +€248 | +24.3% |
| Other amounts receivable | 41 | - | €84 | +€84 | |
| Cash at bank and in hand | 54/58 | €22,843 | €44,968 | +€22,125 | +96.9% |
| Total equity and liabilities | 10/49 | €24,521 | €46,836 | +€22,315 | +91.0% |
| Equity | 10/15 | €19,855 | €44,019 | +€24,164 | +121.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,855 | €39,019 | +€24,164 | +162.7% |
| Amounts payable | 17/49 | €4,666 | €2,817 | -€1,848 | -39.6% |
| Amounts payable within one year | 42/48 | €4,666 | €2,817 | -€1,848 | -39.6% |
| Trade debts | 44 | €309 | €1,422 | +€1,114 | +360.7% |
| Suppliers | 440/4 | €309 | €1,422 | +€1,114 | +360.7% |
| Taxes, remuneration and social security | 45 | €1,199 | €1,000 | -€199 | -16.6% |
| Taxes | 450/3 | €199 | - | -€199 | |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €3,158 | €395 | -€2,763 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | €142 | +€90 | +172.4% |
| Other operating charges | 640/8 | €7 | €120 | +€113 | +1631.6% |
| Gross operating margin | 9900 | €20,166 | €32,911 | +€12,744 | +63.2% |
| Operating profit (loss) | 9901 | €20,107 | €32,649 | +€12,541 | +62.4% |
| Financial income | 75/76B | €21 | €116 | +€95 | +458.4% |
| Recurring financial income | 75 | €21 | €116 | +€95 | +458.4% |
| Financial charges | 65/66B | €68 | €63 | -€4 | -6.3% |
| Recurring financial charges | 65 | €68 | €63 | -€4 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €20,060 | €32,701 | +€12,641 | +63.0% |
| Income taxes | 67/77 | €5,205 | €8,538 | +€3,332 | +64.0% |
| Profit (loss) for the period | 9904 | €14,855 | €24,164 | +€9,309 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,855 | €24,164 | +€9,309 | +62.7% |
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 9 October 2026 via checked.be.