KineOsteo Buchet: 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.
KineOsteo Buchet
Largest movements
- Cash +€24,283
up €24,283 (+158%), from €15,371 to €39,654
mainly Net result for the year (+€34,460) and Depreciation (+€20,609)
- Tangible fixed assets -€20,609
down €20,609 (-33.1%), from €62,175 to €41,566
- Deferred charges and accrued income +€7,113
up €7,113 (+87.3%), from €8,144 to €15,257
- Profit (loss) carried forward +€34,460
up €34,460, from €0 to €34,460
- Other debts -€15,267
down €15,267 (-51.8%), from €29,488 to €14,221
- Debts after one year -€8,466
down €8,466 (-31.6%), from €26,763 to €18,297
- Tax, wage and social debts -€1,073
down €1,073 (-13.5%), from €7,959 to €6,885
- Gross operating margin +€40,015
up €40,015 (+138%), from €29,062 to €69,077
- Taxes +€8,676
up €8,676 (+480%), from €1,809 to €10,485
- Other operating charges -€2,436
down €2,436 (-64.1%), from €3,798 to €1,362
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 | €87,881 | €98,668 | +€10,787 | +12.3% |
| Fixed assets | 21/28 | €62,175 | €41,566 | -€20,609 | -33.1% |
| Tangible fixed assets | 22/27 | €62,175 | €41,566 | -€20,609 | -33.1% |
| Plant, machinery and equipment | 23 | €7,709 | €3,972 | -€3,737 | -48.5% |
| Furniture and vehicles | 24 | €15,811 | €8,147 | -€7,664 | -48.5% |
| Leasing and similar rights | 25 | €34,024 | €25,535 | -€8,489 | -24.9% |
| Other tangible fixed assets | 26 | €4,631 | €3,911 | -€719 | -15.5% |
| Current assets | 29/58 | €25,706 | €57,102 | +€31,396 | +122% |
| Amounts receivable within one year | 40/41 | €2,191 | €2,191 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,191 | €2,191 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,371 | €39,654 | +€24,283 | +158% |
| Deferred charges and accrued income | 490/1 | €8,144 | €15,257 | +€7,113 | +87.3% |
| Total equity and liabilities | 10/49 | €87,881 | €98,668 | +€10,787 | +12.3% |
| Equity | 10/15 | €15,400 | €49,860 | +€34,460 | +224% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €9,400 | €9,400 | = | 0.0% |
| Distributable reserves | 133 | €9,400 | €9,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €34,460 | +€34,460 | |
| Amounts payable | 17/49 | €72,481 | €48,808 | -€23,673 | -32.7% |
| Amounts payable after more than one year | 17 | €26,763 | €18,297 | -€8,466 | -31.6% |
| Financial debts | 170/4 | €26,763 | €18,297 | -€8,466 | -31.6% |
| Amounts payable within one year | 42/48 | €45,718 | €30,511 | -€15,207 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €8,042 | €8,466 | +€425 | +5.3% |
| Trade debts | 44 | €230 | €939 | +€709 | +308% |
| Suppliers | 440/4 | €230 | €939 | +€709 | +308% |
| Taxes, remuneration and social security | 45 | €7,959 | €6,885 | -€1,073 | -13.5% |
| Taxes | 450/3 | €7,959 | €6,885 | -€1,073 | -13.5% |
| Other amounts payable | 47/48 | €29,488 | €14,221 | -€15,267 | -51.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,504 | €20,609 | +€105 | +0.5% |
| Other operating charges | 640/8 | €3,798 | €1,362 | -€2,436 | -64.1% |
| Gross operating margin | 9900 | €29,062 | €69,077 | +€40,015 | +138% |
| Operating profit (loss) | 9901 | €4,760 | €47,106 | +€42,345 | +890% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,585 | €2,160 | -€425 | -16.4% |
| Recurring financial charges | 65 | €2,585 | €2,160 | -€425 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €2,176 | €44,946 | +€42,770 | +1,966% |
| Income taxes | 67/77 | €1,809 | €10,485 | +€8,676 | +480% |
| Profit (loss) for the period | 9904 | €367 | €34,460 | +€34,094 | +9,300% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €34,460 | +€34,094 | +9,300% |
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 27 October 2026 via checked.be.