KINEPRAXIS: 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.
KINEPRAXIS
Largest movements
- Cash +€15,288
up €15,288 (+21.8%), from €70,160 to €85,447
mainly Net result for the year (+€18,612) and Other debts (+€10,770)
- Other debts +€10,770
up €10,770 (+16.2%), from €66,391 to €77,161
- Profit (loss) carried forward +€2,595
up €2,595 (+16.2%), from €16,018 to €18,612
- Gross operating margin -€9,076
down €9,076 (-23.2%), from €39,180 to €30,103
- Depreciation -€4,361
down €4,361 (-72.7%), from €5,998 to €1,637
- Taxes -€934
down €934 (-13.4%), from €6,974 to €6,039
- Financial charges +€921
up €921 (+35.5%), from €2,593 to €3,513
- Financial income -€400
down €400 (-51.0%), from €784 to €384
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 | €133,914 | €148,197 | +€14,283 | +10.7% |
| Fixed assets | 21/28 | €8,716 | €8,526 | -€189 | -2.2% |
| Tangible fixed assets | 22/27 | €8,716 | €8,526 | -€189 | -2.2% |
| Plant, machinery and equipment | 23 | €2,321 | €2,967 | +€646 | +27.8% |
| Furniture and vehicles | 24 | €4,590 | €3,985 | -€605 | -13.2% |
| Other tangible fixed assets | 26 | €1,805 | €1,575 | -€230 | -12.7% |
| Current assets | 29/58 | €125,198 | €139,671 | +€14,473 | +11.6% |
| Amounts receivable within one year | 40/41 | €42,934 | €42,835 | -€99 | -0.2% |
| Other amounts receivable | 41 | €42,934 | €42,835 | -€99 | -0.2% |
| Cash at bank and in hand | 54/58 | €70,160 | €85,447 | +€15,288 | +21.8% |
| Deferred charges and accrued income | 490/1 | €12,104 | €11,389 | -€716 | -5.9% |
| Total equity and liabilities | 10/49 | €133,914 | €148,197 | +€14,283 | +10.7% |
| Equity | 10/15 | €63,287 | €65,882 | +€2,595 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,670 | €28,670 | = | 0.0% |
| Distributable reserves | 133 | €28,670 | €28,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,018 | €18,612 | +€2,595 | +16.2% |
| Amounts payable | 17/49 | €70,626 | €82,315 | +€11,689 | +16.6% |
| Amounts payable within one year | 42/48 | €68,174 | €78,963 | +€10,789 | +15.8% |
| Trade debts | 44 | €1,238 | €1,270 | +€32 | +2.6% |
| Suppliers | 440/4 | €1,238 | €1,270 | +€32 | +2.6% |
| Taxes, remuneration and social security | 45 | €544 | €532 | -€13 | -2.3% |
| Taxes | 450/3 | €544 | €532 | -€13 | -2.3% |
| Other amounts payable | 47/48 | €66,391 | €77,161 | +€10,770 | +16.2% |
| Accrued charges and deferred income | 492/3 | €2,453 | €3,352 | +€900 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,998 | €1,637 | -€4,361 | -72.7% |
| Other operating charges | 640/8 | €623 | €685 | +€61 | +9.8% |
| Gross operating margin | 9900 | €39,180 | €30,103 | -€9,076 | -23.2% |
| Operating profit (loss) | 9901 | €32,558 | €27,781 | -€4,777 | -14.7% |
| Financial income | 75/76B | €784 | €384 | -€400 | -51.0% |
| Recurring financial income | 75 | €784 | €384 | -€400 | -51.0% |
| Financial charges | 65/66B | €2,593 | €3,513 | +€921 | +35.5% |
| Recurring financial charges | 65 | €2,593 | €3,513 | +€921 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €30,749 | €24,651 | -€6,097 | -19.8% |
| Income taxes | 67/77 | €6,974 | €6,039 | -€934 | -13.4% |
| Profit (loss) for the period | 9904 | €23,775 | €18,612 | -€5,163 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,775 | €18,612 | -€5,163 | -21.7% |
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 28 October 2026 via checked.be.