KINEPOLIS MEGA: 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.
What changed
KINEPOLIS MEGA
NACE 90.311, Arts creation and performing arts activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.0m
2024 · €3.0m+€80,414
Equity
€10.5m
2024 · €7.4m+€3.0m
Cash
€744,062
2024 · €717,390+€26,672
Balance sheet total
€24.2m
2024 · €22.2m+€2.0m
Largest movements
Assets
- Receivables within one year +€1.5m
up €1.5m (+16.8%), from €9.2m to €10.8m
of which Other amounts receivable: +€2.0m
- Tangible fixed assets +€365,320
up €365,320 (+3.1%), from €11.6m to €12.0m
of which Land and buildings: +€236,449
Equity and liabilities
- Profit (loss) carried forward +€3.0m
up €3.0m (+80.4%), from €3.8m to €6.8m
- Trade debts -€1.4m
down €1.4m (-14.0%), from €10.3m to €8.9m
Income statement
- Turnover -€1.1m
down €1.1m (-2.3%), from €46.3m to €45.2m
- Services and other goods -€691,283
down €691,283 (-3.4%), from €20.3m to €19.6m
- Goods and materials -€598,204
down €598,204 (-3.5%), from €17.2m to €16.6m
of which Purchases: -€389,858
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.
Result 2024
€3.0m
Turnover
-€1.1m
Other operating income
-€187,456
Goods and materials
+€598,204
Services and other goods
+€691,283
Staff costs
+€17,271
Depreciation
-€93,190
Write-downs
-€60,448
Other operating charges
+€25,402
Other operating items
+€82,762
Financial income
+€87,643
Financial charges
+€17,340
Taxes
-€28,909
Result 2025
€3.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.4m
Investment
-€2.4m
Financing
+€13,340
Cash 2024
€717,390
From operations (derived)
+€2.4m
Net result for the year
+€3.0m
Depreciation
+€2.0m
Stocks and contracts
-€150,462
Receivables within one year
-€1.5m
Deferred charges and accrued income
+€61,448
Provisions
+€48,723
Trade debts
-€1.4m
Tax, wage and social debts
+€220,460
Other debts
+€42,874
Accrued charges and deferred income
+€109,278
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€2.4m
Financing
+€13,340
Contributions, distributions and other
+€13,340
Cash 2025
€744,062
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,158,840 | €24,179,713 | +€2.0m | +9.1% |
| Fixed assets | 21/28 | €11,619,218 | €11,981,774 | +€362,556 | +3.1% |
| Intangible fixed assets | 21 | €1,352 | - | -€1,352 | |
| Tangible fixed assets | 22/27 | €11,615,082 | €11,980,403 | +€365,320 | +3.1% |
| Land and buildings | 22 | €5,979,040 | €6,215,489 | +€236,449 | +4.0% |
| Plant, machinery and equipment | 23 | €5,260,199 | €5,420,187 | +€159,988 | +3.0% |
| Furniture and vehicles | 24 | €284,750 | €242,823 | -€41,927 | -14.7% |
| Other tangible fixed assets | 26 | €91,093 | €101,904 | +€10,811 | +11.9% |
| Financial fixed assets | 28 | €2,784 | €1,371 | -€1,413 | -50.7% |
| Affiliated companies | 280/1 | €1,554 | €141 | -€1,413 | -90.9% |
| Participating interests | 280 | €1,554 | €141 | -€1,413 | -90.9% |
| Other financial fixed assets | 284/8 | €1,230 | €1,230 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,230 | €1,230 | = | 0.0% |
| Current assets | 29/58 | €10,539,622 | €12,197,939 | +€1.7m | +15.7% |
| Stocks and contracts in progress | 3 | €432,758 | €583,220 | +€150,462 | +34.8% |
| Stocks | 30/36 | €432,758 | €583,220 | +€150,462 | +34.8% |
| Goods purchased for resale | 34 | €432,758 | €583,220 | +€150,462 | +34.8% |
| Amounts receivable within one year | 40/41 | €9,208,891 | €10,751,522 | +€1.5m | +16.8% |
| Trade receivables | 40 | €2,061,660 | €1,571,986 | -€489,674 | -23.8% |
| Other amounts receivable | 41 | €7,147,230 | €9,179,536 | +€2.0m | +28.4% |
| Current investments | 50/53 | €18,900 | €18,900 | = | 0.0% |
| Other investments | 51/53 | €18,900 | €18,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €717,390 | €744,062 | +€26,672 | +3.7% |
| Deferred charges and accrued income | 490/1 | €161,683 | €100,235 | -€61,448 | -38.0% |
| Total equity and liabilities | 10/49 | €22,158,840 | €24,179,713 | +€2.0m | +9.1% |
| Equity | 10/15 | €7,448,794 | €10,493,616 | +€3.0m | +40.9% |
| Contributions | 10/11 | €213,586 | €213,586 | = | 0.0% |
| Capital | 10 | €213,586 | €213,586 | = | 0.0% |
| Issued capital | 100 | €213,586 | €213,586 | = | 0.0% |
| Reserves | 13 | €3,466,989 | €3,466,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,359 | €21,359 | = | 0.0% |
| Legal reserve | 130 | €21,359 | €21,359 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,609,030 | €2,609,030 | = | 0.0% |
| Distributable reserves | 133 | €836,600 | €836,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,768,220 | €6,799,702 | +€3.0m | +80.4% |
| Investment grants | 15 | - | €13,340 | +€13,340 | |
| Provisions and deferred taxes | 16 | €2,089,118 | €2,137,840 | +€48,723 | +2.3% |
| Provisions for liabilities and charges | 160/5 | €2,089,118 | €2,137,840 | +€48,723 | +2.3% |
| Other liabilities and charges | 164/5 | €2,089,118 | €2,137,840 | +€48,723 | +2.3% |
| Amounts payable | 17/49 | €12,620,928 | €11,548,257 | -€1.1m | -8.5% |
| Amounts payable after more than one year | 17 | €1,577,994 | €1,577,994 | = | 0.0% |
| Financial debts | 170/4 | €1,551,199 | €1,551,199 | = | 0.0% |
| Other loans | 174 | €1,551,199 | €1,551,199 | = | 0.0% |
| Other amounts payable | 178/9 | €26,795 | €26,795 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,918,946 | €9,736,996 | -€1.2m | -10.8% |
| Trade debts | 44 | €10,323,859 | €8,878,576 | -€1.4m | -14.0% |
| Suppliers | 440/4 | €10,323,859 | €8,878,576 | -€1.4m | -14.0% |
| Taxes, remuneration and social security | 45 | €573,037 | €793,496 | +€220,460 | +38.5% |
| Taxes | 450/3 | €201,612 | €393,636 | +€192,024 | +95.2% |
| Remuneration and social security | 454/9 | €371,425 | €399,861 | +€28,436 | +7.7% |
| Other amounts payable | 47/48 | €22,050 | €64,924 | +€42,874 | +194% |
| Accrued charges and deferred income | 492/3 | €123,988 | €233,266 | +€109,278 | +88.1% |
| Operating income | 70/76A | €47,978,743 | €46,721,798 | -€1.3m | -2.6% |
| Turnover | 70 | €46,288,759 | €45,219,271 | -€1.1m | -2.3% |
| Other operating income | 74 | €1,689,984 | €1,502,528 | -€187,456 | -11.1% |
| Operating charges | 60/66A | €43,906,144 | €42,644,859 | -€1.3m | -2.9% |
| Goods for resale, raw materials and consumables | 60 | €17,211,753 | €16,613,549 | -€598,204 | -3.5% |
| Purchases | 600/8 | €17,153,869 | €16,764,011 | -€389,858 | -2.3% |
| Change in stocks: decrease (increase) | 609 | €57,884 | -€150,462 | -€208,346 | |
| Services and other goods | 61 | €20,287,926 | €19,596,644 | -€691,283 | -3.4% |
| Remuneration, social security and pensions | 62 | €3,273,686 | €3,256,415 | -€17,271 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,946,960 | €2,040,150 | +€93,190 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€57,808 | €2,640 | +€60,448 | |
| Other operating charges | 640/8 | €1,110,913 | €1,085,511 | -€25,402 | -2.3% |
| Non-recurring operating charges | 66A | €132,712 | €49,950 | -€82,762 | -62.4% |
| Operating profit (loss) | 9901 | €4,072,599 | €4,076,939 | +€4,340 | +0.1% |
| Financial income | 75/76B | €154,481 | €242,124 | +€87,643 | +56.7% |
| Recurring financial income | 75 | €154,481 | €242,124 | +€87,643 | +56.7% |
| Income from current assets | 751 | €137,384 | €237,972 | +€100,588 | +73.2% |
| Other financial income | 752/9 | €17,097 | €4,152 | -€12,945 | -75.7% |
| Financial charges | 65/66B | €238,220 | €220,880 | -€17,340 | -7.3% |
| Recurring financial charges | 65 | €238,220 | €220,880 | -€17,340 | -7.3% |
| Debt charges | 650 | €66,458 | €66,136 | -€322 | -0.5% |
| Other financial charges | 652/9 | €171,762 | €154,744 | -€17,018 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €3,988,860 | €4,098,183 | +€109,324 | +2.7% |
| Income taxes | 67/77 | €1,037,792 | €1,066,701 | +€28,909 | +2.8% |
| Taxes | 670/3 | €1,038,574 | €1,066,701 | +€28,128 | +2.7% |
| Tax adjustments and reversals of tax provisions | 77 | €781 | - | -€781 | |
| Profit (loss) for the period | 9904 | €2,951,067 | €3,031,482 | +€80,414 | +2.7% |
| Transfer to tax-exempt reserves | 689 | €799,900 | - | -€799,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,151,167 | €3,031,482 | +€880,314 | +40.9% |
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 18 October 2026 via checked.be.