KineprOS: 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.
KineprOS
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-31.6%), from €79,167 to €54,167
- Receivables within one year +€8,957
up €8,957 (+10.8%), from €82,585 to €91,542
of which Other amounts receivable: +€9,785
- Cash +€3,749
up €3,749 (+38.8%), from €9,654 to €13,403
mainly Depreciation (+€25,336) and Net result for the year (+€9,887)
- Current portion of long-term debt -€20,986
no longer reported in 2025 (was €20,986)
- Profit (loss) carried forward +€9,887
up €9,887 (+10.8%), from €91,410 to €101,297
- Tax, wage and social debts -€2,333
down €2,333 (-6.6%), from €35,085 to €32,753
- Gross operating margin -€15,129
down €15,129 (-27.9%), from €54,177 to €39,048
- Taxes -€5,683
down €5,683 (-58.7%), from €9,685 to €4,002
- Financial charges -€1,549
down €1,549 (-63.5%), from €2,438 to €889
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 | €172,247 | €159,157 | -€13,090 | -7.6% |
| Fixed assets | 21/28 | €79,548 | €54,212 | -€25,336 | -31.8% |
| Intangible fixed assets | 21 | €79,167 | €54,167 | -€25,000 | -31.6% |
| Tangible fixed assets | 22/27 | €381 | €45 | -€336 | -88.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €381 | €45 | -€336 | -88.1% |
| Current assets | 29/58 | €92,700 | €104,945 | +€12,246 | +13.2% |
| Amounts receivable within one year | 40/41 | €82,585 | €91,542 | +€8,957 | +10.8% |
| Trade receivables | 40 | €17,939 | €17,110 | -€828 | -4.6% |
| Other amounts receivable | 41 | €64,646 | €74,432 | +€9,785 | +15.1% |
| Cash at bank and in hand | 54/58 | €9,654 | €13,403 | +€3,749 | +38.8% |
| Deferred charges and accrued income | 490/1 | €461 | €0 | -€461 | -100% |
| Total equity and liabilities | 10/49 | €172,247 | €159,157 | -€13,090 | -7.6% |
| Equity | 10/15 | €105,670 | €115,557 | +€9,887 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,410 | €101,297 | +€9,887 | +10.8% |
| Amounts payable | 17/49 | €66,577 | €43,600 | -€22,977 | -34.5% |
| Amounts payable within one year | 42/48 | €66,577 | €43,600 | -€22,977 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €20,986 | - | -€20,986 | |
| Trade debts | 44 | €10,506 | €10,847 | +€341 | +3.2% |
| Suppliers | 440/4 | €10,506 | €10,847 | +€341 | +3.2% |
| Taxes, remuneration and social security | 45 | €35,085 | €32,753 | -€2,333 | -6.6% |
| Taxes | 450/3 | €35,085 | €32,753 | -€2,333 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,495 | €25,336 | -€160 | -0.6% |
| Other operating charges | 640/8 | €2,431 | €2,250 | -€181 | -7.4% |
| Non-recurring operating charges | 66A | €12 | €452 | +€440 | +3,787% |
| Gross operating margin | 9900 | €54,177 | €39,048 | -€15,129 | -27.9% |
| Operating profit (loss) | 9901 | €26,239 | €11,010 | -€15,229 | -58.0% |
| Financial income | 75/76B | €3,380 | €3,768 | +€389 | +11.5% |
| Recurring financial income | 75 | €3,218 | €3,768 | +€550 | +17.1% |
| Non-recurring financial income | 76B | €162 | - | -€162 | |
| Financial charges | 65/66B | €2,438 | €889 | -€1,549 | -63.5% |
| Recurring financial charges | 65 | €2,438 | €889 | -€1,549 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | €27,180 | €13,889 | -€13,291 | -48.9% |
| Income taxes | 67/77 | €9,685 | €4,002 | -€5,683 | -58.7% |
| Profit (loss) for the period | 9904 | €17,495 | €9,887 | -€7,608 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,495 | €9,887 | -€7,608 | -43.5% |
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 15 October 2026 via checked.be.