KinépéO: 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.
KinépéO
Largest movements
- Deferred charges and accrued income +€20,594
up €20,594 (+237%), from €8,682 to €29,276
- Tangible fixed assets +€10,735
up €10,735 (+49.7%), from €21,581 to €32,316
of which Furniture and vehicles: +€7,885
- Financial fixed assets -€9,000
down €9,000 (-96.6%), from €9,320 to €320
- Receivables within one year +€6,052
up €6,052 (+132%), from €4,594 to €10,646
- Cash -€2,413
down €2,413 (-18.0%), from €13,430 to €11,016
mainly Contributions, distributions and other (-€26,500) and Deferred charges and accrued income (-€20,594)
- Other debts +€20,576
up €20,576 (+1,056%), from €1,949 to €22,525
- Tax, wage and social debts +€5,480
up €5,480 (+71.5%), from €7,660 to €13,140
- Current portion of long-term debt +€3,291
up €3,291 (+60.4%), from €5,445 to €8,737
- Profit (loss) carried forward -€2,320
down €2,320 (-13.0%), from €17,794 to €15,474
- Gross operating margin +€45,215
up €45,215, from -€455 to €44,760
- Taxes +€7,975
up €7,975 (+2,529%), from €315 to €8,290
- Depreciation -€1,896
down €1,896 (-21.4%), from €8,843 to €6,947
- Financial charges +€831
up €831 (+18.6%), from €4,466 to €5,297
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 | €57,607 | €83,574 | +€25,967 | +45.1% |
| Fixed assets | 21/28 | €30,901 | €32,636 | +€1,735 | +5.6% |
| Tangible fixed assets | 22/27 | €21,581 | €32,316 | +€10,735 | +49.7% |
| Plant, machinery and equipment | 23 | €298 | €5,412 | +€5,114 | +1,717% |
| Furniture and vehicles | 24 | €1,205 | €9,090 | +€7,885 | +654% |
| Other tangible fixed assets | 26 | €20,078 | €17,814 | -€2,264 | -11.3% |
| Financial fixed assets | 28 | €9,320 | €320 | -€9,000 | -96.6% |
| Current assets | 29/58 | €26,706 | €50,938 | +€24,232 | +90.7% |
| Amounts receivable within one year | 40/41 | €4,594 | €10,646 | +€6,052 | +132% |
| Other amounts receivable | 41 | €4,594 | €10,646 | +€6,052 | +132% |
| Cash at bank and in hand | 54/58 | €13,430 | €11,016 | -€2,413 | -18.0% |
| Deferred charges and accrued income | 490/1 | €8,682 | €29,276 | +€20,594 | +237% |
| Total equity and liabilities | 10/49 | €57,607 | €83,574 | +€25,967 | +45.1% |
| Equity | 10/15 | €19,794 | €17,474 | -€2,320 | -11.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,794 | €15,474 | -€2,320 | -13.0% |
| Amounts payable | 17/49 | €37,813 | €66,100 | +€28,287 | +74.8% |
| Amounts payable after more than one year | 17 | €20,968 | €20,172 | -€796 | -3.8% |
| Financial debts | 170/4 | €20,968 | €20,172 | -€796 | -3.8% |
| Amounts payable within one year | 42/48 | €16,845 | €45,928 | +€29,084 | +173% |
| Current portion of amounts payable after more than one year | 42 | €5,445 | €8,737 | +€3,291 | +60.4% |
| Trade debts | 44 | €1,790 | €1,526 | -€264 | -14.7% |
| Suppliers | 440/4 | €1,790 | €1,526 | -€264 | -14.7% |
| Taxes, remuneration and social security | 45 | €7,660 | €13,140 | +€5,480 | +71.5% |
| Taxes | 450/3 | €7,660 | €13,140 | +€5,480 | +71.5% |
| Other amounts payable | 47/48 | €1,949 | €22,525 | +€20,576 | +1,056% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,843 | €6,947 | -€1,896 | -21.4% |
| Other operating charges | 640/8 | €565 | €474 | -€91 | -16.1% |
| Gross operating margin | 9900 | -€455 | €44,760 | +€45,215 | |
| Operating profit (loss) | 9901 | -€9,862 | €37,339 | +€47,201 | |
| Financial income | 75/76B | €0 | €428 | +€428 | +2,138,350% |
| Recurring financial income | 75 | €0 | €428 | +€428 | +2,138,350% |
| Financial charges | 65/66B | €4,466 | €5,297 | +€831 | +18.6% |
| Recurring financial charges | 65 | €4,466 | €5,297 | +€831 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,329 | €32,470 | +€46,798 | |
| Income taxes | 67/77 | €315 | €8,290 | +€7,975 | +2,529% |
| Profit (loss) for the period | 9904 | -€14,644 | €24,180 | +€38,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,644 | €24,180 | +€38,824 |
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 16 October 2026 via checked.be.