Kinepoint: what changed
Two fiscal 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.
Kinepoint
Largest movements
- Cash +€7,072
up €7,072 (+47.2%), from €14,984 to €22,056
mainly Trade debts (+€7,667) and Net result for the year (+€2,669)
- Receivables within one year +€4,025
up €4,025 (+8.8%), from €45,610 to €49,635
of which Trade receivables: +€4,439
- Tangible fixed assets -€2,017
down €2,017 (-65.2%), from €3,097 to €1,079
- Trade debts +€7,667
up €7,667 (+24.8%), from €30,934 to €38,601
- Other debts +€1,300
up €1,300 (+6.2%), from €21,087 to €22,387
- Taxes +€699
up €699 (+118.9%), from €588 to €1,287
- Depreciation -€655
down €655 (-24.5%), from €2,672 to €2,017
- Gross operating margin -€592
down €592 (-7.4%), from €7,955 to €7,363
- Other operating charges -€180
down €180 (-16.7%), from €1,077 to €897
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 | €64,195 | €73,252 | +€9,058 | +14.1% |
| Fixed assets | 21/28 | €3,097 | €1,079 | -€2,017 | -65.2% |
| Tangible fixed assets | 22/27 | €3,097 | €1,079 | -€2,017 | -65.2% |
| Plant, machinery and equipment | 23 | €3,097 | €1,079 | -€2,017 | -65.2% |
| Current assets | 29/58 | €61,098 | €72,173 | +€11,075 | +18.1% |
| Amounts receivable within one year | 40/41 | €45,610 | €49,635 | +€4,025 | +8.8% |
| Trade receivables | 40 | €33,984 | €38,423 | +€4,439 | +13.1% |
| Other amounts receivable | 41 | €11,626 | €11,212 | -€414 | -3.6% |
| Cash at bank and in hand | 54/58 | €14,984 | €22,056 | +€7,072 | +47.2% |
| Deferred charges and accrued income | 490/1 | €504 | €482 | -€22 | -4.3% |
| Total equity and liabilities | 10/49 | €64,195 | €73,252 | +€9,058 | +14.1% |
| Equity | 10/15 | €11,508 | €11,577 | +€69 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,308 | €5,377 | +€69 | +1.3% |
| Distributable reserves | 133 | €5,308 | €5,377 | +€69 | +1.3% |
| Amounts payable | 17/49 | €52,686 | €61,675 | +€8,989 | +17.1% |
| Amounts payable within one year | 42/48 | €52,686 | €61,675 | +€8,989 | +17.1% |
| Trade debts | 44 | €30,934 | €38,601 | +€7,667 | +24.8% |
| Suppliers | 440/4 | €30,934 | €38,601 | +€7,667 | +24.8% |
| Taxes, remuneration and social security | 45 | €665 | €687 | +€22 | +3.3% |
| Taxes | 450/3 | €665 | €687 | +€22 | +3.3% |
| Other amounts payable | 47/48 | €21,087 | €22,387 | +€1,300 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,672 | €2,017 | -€655 | -24.5% |
| Other operating charges | 640/8 | €1,077 | €897 | -€180 | -16.7% |
| Gross operating margin | 9900 | €7,955 | €7,363 | -€592 | -7.4% |
| Operating profit (loss) | 9901 | €4,205 | €4,448 | +€243 | +5.8% |
| Financial income | 75/76B | €189 | €112 | -€77 | -40.7% |
| Recurring financial income | 75 | €189 | €112 | -€77 | -40.7% |
| Financial charges | 65/66B | €650 | €604 | -€46 | -7.1% |
| Recurring financial charges | 65 | €650 | €604 | -€46 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,744 | €3,956 | +€212 | +5.7% |
| Income taxes | 67/77 | €588 | €1,287 | +€699 | +118.9% |
| Profit (loss) for the period | 9904 | €3,156 | €2,669 | -€487 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,156 | €2,669 | -€487 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.