KINEPLUS LANAKEN: 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.
KINEPLUS LANAKEN
Largest movements
- Receivables within one year +€58,399
up €58,399 (+38.9%), from €150,285 to €208,684
of which Trade receivables: +€55,185
- Intangible fixed assets -€15,000
no longer reported in 2025 (was €15,000)
- Cash +€8,368
up €8,368 (+43.4%), from €19,283 to €27,651
mainly Trade debts (+€43,466) and Depreciation (+€26,052)
- Deferred charges and accrued income -€4,441
down €4,441 (-98.7%), from €4,500 to €59
- Trade debts +€43,466
up €43,466 (+52.5%), from €82,805 to €126,271
- Reserves +€11,752
up €11,752 (+18.2%), from €64,467 to €76,219
of which Distributable reserves: +€11,752
- Tax, wage and social debts -€5,733
down €5,733 (-27.1%), from €21,163 to €15,430
of which Taxes: -€5,959
- Profit (loss) carried forward +€5,563
no longer reported in 2025 (was -€5,563)
- Short-term financial debts -€4,054
no longer reported in 2025 (was €4,054)
- Gross operating margin +€33,022
up €33,022 (+38.1%), from €86,650 to €119,671
- Taxes +€4,698
up €4,698 (+800%), from €587 to €5,285
- Financial charges +€3,562
up €3,562 (+45.4%), from €7,850 to €11,412
- Staff costs +€2,151
up €2,151 (+4.2%), from €51,558 to €53,709
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 | €228,626 | €278,200 | +€49,574 | +21.7% |
| Fixed assets | 21/28 | €54,558 | €41,805 | -€12,752 | -23.4% |
| Intangible fixed assets | 21 | €15,000 | - | -€15,000 | |
| Tangible fixed assets | 22/27 | €39,158 | €41,405 | +€2,248 | +5.7% |
| Land and buildings | 22 | €31,385 | €28,101 | -€3,284 | -10.5% |
| Plant, machinery and equipment | 23 | €6,886 | €13,305 | +€6,419 | +93.2% |
| Furniture and vehicles | 24 | €887 | - | -€887 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €174,068 | €236,394 | +€62,326 | +35.8% |
| Amounts receivable within one year | 40/41 | €150,285 | €208,684 | +€58,399 | +38.9% |
| Trade receivables | 40 | €150,070 | €205,255 | +€55,185 | +36.8% |
| Other amounts receivable | 41 | €215 | €3,429 | +€3,214 | +1,493% |
| Cash at bank and in hand | 54/58 | €19,283 | €27,651 | +€8,368 | +43.4% |
| Deferred charges and accrued income | 490/1 | €4,500 | €59 | -€4,441 | -98.7% |
| Total equity and liabilities | 10/49 | €228,626 | €278,200 | +€49,574 | +21.7% |
| Equity | 10/15 | €88,904 | €106,219 | +€17,315 | +19.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €64,467 | €76,219 | +€11,752 | +18.2% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €61,467 | €73,219 | +€11,752 | +19.1% |
| Profit (loss) carried forward | 14 | -€5,563 | - | +€5,563 | |
| Amounts payable | 17/49 | €139,723 | €171,981 | +€32,258 | +23.1% |
| Amounts payable after more than one year | 17 | €19,555 | €16,961 | -€2,594 | -13.3% |
| Financial debts | 170/4 | €19,555 | €16,961 | -€2,594 | -13.3% |
| Amounts payable within one year | 42/48 | €120,167 | €155,020 | +€34,852 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €10,796 | €11,837 | +€1,042 | +9.7% |
| Financial debts | 43 | €4,054 | - | -€4,054 | |
| Credit institutions | 430/8 | €4,054 | - | -€4,054 | |
| Trade debts | 44 | €82,805 | €126,271 | +€43,466 | +52.5% |
| Suppliers | 440/4 | €82,805 | €126,271 | +€43,466 | +52.5% |
| Taxes, remuneration and social security | 45 | €21,163 | €15,430 | -€5,733 | -27.1% |
| Taxes | 450/3 | €12,914 | €6,954 | -€5,959 | -46.1% |
| Remuneration and social security | 454/9 | €8,249 | €8,475 | +€226 | +2.7% |
| Other amounts payable | 47/48 | €1,350 | €1,482 | +€132 | +9.8% |
| Remuneration, social security and pensions | 62 | €51,558 | €53,709 | +€2,151 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,058 | €26,052 | -€6 | 0.0% |
| Other operating charges | 640/8 | €6,160 | €5,899 | -€261 | -4.2% |
| Gross operating margin | 9900 | €86,650 | €119,671 | +€33,022 | +38.1% |
| Operating profit (loss) | 9901 | €2,874 | €34,012 | +€31,138 | +1,084% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €7,850 | €11,412 | +€3,562 | +45.4% |
| Recurring financial charges | 65 | €7,850 | €11,412 | +€3,562 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,976 | €22,601 | +€27,577 | |
| Income taxes | 67/77 | €587 | €5,285 | +€4,698 | +800% |
| Profit (loss) for the period | 9904 | -€5,563 | €17,315 | +€22,879 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,563 | €17,315 | +€22,879 |
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 25 October 2026 via checked.be.