Kinemotion: 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.
Kinemotion
Largest movements
- Current investments +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Cash -€30,661
down €30,661 (-36.1%), from €84,888 to €54,227
mainly Current investments (-€50,000) and Debts after one year (-€21,782)
- Intangible fixed assets -€21,000
down €21,000 (-33.3%), from €63,000 to €42,000
- Reserves +€31,750
up €31,750 (+19.7%), from €161,285 to €193,035
- Debts after one year -€21,782
down €21,782 (-33.8%), from €64,423 to €42,641
- Tax, wage and social debts -€7,938
down €7,938 (-72.0%), from €11,021 to €3,083
- Gross operating margin -€3,450
down €3,450 (-4.4%), from €78,735 to €75,285
- Financial income +€905
new in 2025: €905
- Financial charges -€867
down €867 (-21.8%), from €3,979 to €3,112
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 | €324,228 | €320,587 | -€3,641 | -1.1% |
| Fixed assets | 21/28 | €84,188 | €60,088 | -€24,100 | -28.6% |
| Intangible fixed assets | 21 | €63,000 | €42,000 | -€21,000 | -33.3% |
| Tangible fixed assets | 22/27 | €21,188 | €18,088 | -€3,100 | -14.6% |
| Plant, machinery and equipment | 23 | €5,075 | €5,025 | -€50 | -1.0% |
| Other tangible fixed assets | 26 | €16,113 | €13,063 | -€3,050 | -18.9% |
| Current assets | 29/58 | €240,040 | €260,499 | +€20,459 | +8.5% |
| Amounts receivable within one year | 40/41 | €2,064 | €3,346 | +€1,282 | +62.1% |
| Trade receivables | 40 | €360 | €180 | -€180 | -50.0% |
| Other amounts receivable | 41 | €1,704 | €3,166 | +€1,462 | +85.8% |
| Current investments | 50/53 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €84,888 | €54,227 | -€30,661 | -36.1% |
| Deferred charges and accrued income | 490/1 | €3,088 | €2,926 | -€162 | -5.2% |
| Total equity and liabilities | 10/49 | €324,228 | €320,587 | -€3,641 | -1.1% |
| Equity | 10/15 | €180,623 | €211,772 | +€31,149 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,285 | €193,035 | +€31,750 | +19.7% |
| Distributable reserves | 133 | €161,285 | €193,035 | +€31,750 | +19.7% |
| Profit (loss) carried forward | 14 | €738 | €137 | -€601 | -81.4% |
| Amounts payable | 17/49 | €143,605 | €108,815 | -€34,790 | -24.2% |
| Amounts payable after more than one year | 17 | €64,423 | €42,641 | -€21,782 | -33.8% |
| Financial debts | 170/4 | €64,423 | €42,641 | -€21,782 | -33.8% |
| Amounts payable within one year | 42/48 | €77,092 | €64,084 | -€13,008 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €21,469 | €21,782 | +€313 | +1.5% |
| Financial debts | 43 | €3,000 | - | -€3,000 | |
| Other loans | 439 | €3,000 | - | -€3,000 | |
| Trade debts | 44 | €35,300 | €35,838 | +€538 | +1.5% |
| Suppliers | 440/4 | €35,300 | €35,838 | +€538 | +1.5% |
| Taxes, remuneration and social security | 45 | €11,021 | €3,083 | -€7,938 | -72.0% |
| Taxes | 450/3 | €11,021 | €3,083 | -€7,938 | -72.0% |
| Other amounts payable | 47/48 | €6,302 | €3,381 | -€2,921 | -46.4% |
| Accrued charges and deferred income | 492/3 | €2,090 | €2,090 | = | 0.0% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,901 | €26,516 | +€615 | +2.4% |
| Other operating charges | 640/8 | €1,365 | €906 | -€459 | -33.6% |
| Gross operating margin | 9900 | €78,735 | €75,285 | -€3,450 | -4.4% |
| Operating profit (loss) | 9901 | €51,469 | €47,863 | -€3,606 | -7.0% |
| Financial income | 75/76B | - | €905 | +€905 | |
| Recurring financial income | 75 | - | €905 | +€905 | |
| Financial charges | 65/66B | €3,979 | €3,112 | -€867 | -21.8% |
| Recurring financial charges | 65 | €3,979 | €3,112 | -€867 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €47,490 | €45,656 | -€1,834 | -3.9% |
| Income taxes | 67/77 | €13,296 | €13,674 | +€378 | +2.8% |
| Profit (loss) for the period | 9904 | €34,194 | €31,982 | -€2,212 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,194 | €31,982 | -€2,212 | -6.5% |
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 11 October 2026 via checked.be.