KINEPUNT IZEGEM: 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.
KINEPUNT IZEGEM
Largest movements
- Cash -€10,630
down €10,630 (-39.1%), from €27,177 to €16,548
mainly Investment in fixed assets (net) (-€10,179) and Net result for the year (-€8,099)
- Deferred charges and accrued income -€6,106
no longer reported in 2026 (was €6,106)
- Tangible fixed assets +€3,118
up €3,118 (+11.1%), from €28,164 to €31,282
of which Other tangible fixed assets: +€5,497
- Reserves -€8,000
down €8,000 (-10.0%), from €80,185 to €72,185
of which Distributable reserves: -€8,000
- Debts after one year -€6,875
down €6,875 (-19.3%), from €35,625 to €28,750
- Other debts +€3,191
new in 2026: €3,191
- Other operating charges +€6,347
up €6,347 (+411%), from €1,542 to €7,889
- Depreciation +€2,607
up €2,607 (+58.5%), from €4,455 to €7,062
- Gross operating margin +€1,381
up €1,381 (+19.4%), from €7,116 to €8,497
- Financial charges -€431
down €431 (-23.0%), from €1,877 to €1,446
- Taxes +€280
up €280 (+821%), from €34 to €314
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,689 | €130,720 | -€12,968 | -9.0% |
| Fixed assets | 21/28 | €28,164 | €31,282 | +€3,118 | +11.1% |
| Tangible fixed assets | 22/27 | €28,164 | €31,282 | +€3,118 | +11.1% |
| Land and buildings | 22 | €13,363 | €10,263 | -€3,100 | -23.2% |
| Plant, machinery and equipment | 23 | €14,650 | €15,522 | +€872 | +6.0% |
| Furniture and vehicles | 24 | €151 | - | -€151 | |
| Other tangible fixed assets | 26 | - | €5,497 | +€5,497 | |
| Current assets | 29/58 | €115,525 | €99,439 | -€16,086 | -13.9% |
| Amounts receivable within one year | 40/41 | €82,242 | €82,891 | +€650 | +0.8% |
| Trade receivables | 40 | €20,223 | €34,685 | +€14,462 | +71.5% |
| Other amounts receivable | 41 | €62,019 | €48,206 | -€13,813 | -22.3% |
| Cash at bank and in hand | 54/58 | €27,177 | €16,548 | -€10,630 | -39.1% |
| Deferred charges and accrued income | 490/1 | €6,106 | - | -€6,106 | |
| Total equity and liabilities | 10/49 | €143,689 | €130,720 | -€12,968 | -9.0% |
| Equity | 10/15 | €99,307 | €91,208 | -€8,099 | -8.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €80,185 | €72,185 | -€8,000 | -10.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €78,330 | €70,330 | -€8,000 | -10.2% |
| Profit (loss) carried forward | 14 | €572 | €473 | -€99 | -17.3% |
| Amounts payable | 17/49 | €44,381 | €39,512 | -€4,869 | -11.0% |
| Amounts payable after more than one year | 17 | €35,625 | €28,750 | -€6,875 | -19.3% |
| Financial debts | 170/4 | €35,625 | €28,750 | -€6,875 | -19.3% |
| Amounts payable within one year | 42/48 | €8,756 | €10,762 | +€2,006 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €56 | €71 | +€15 | +26.1% |
| Suppliers | 440/4 | €56 | €71 | +€15 | +26.1% |
| Taxes, remuneration and social security | 45 | €1,200 | - | -€1,200 | |
| Taxes | 450/3 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | - | €3,191 | +€3,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,455 | €7,062 | +€2,607 | +58.5% |
| Other operating charges | 640/8 | €1,542 | €7,889 | +€6,347 | +411% |
| Gross operating margin | 9900 | €7,116 | €8,497 | +€1,381 | +19.4% |
| Operating profit (loss) | 9901 | €1,119 | -€6,453 | -€7,572 | |
| Financial income | 75/76B | €346 | €114 | -€232 | -67.0% |
| Recurring financial income | 75 | €346 | €114 | -€232 | -67.0% |
| Financial charges | 65/66B | €1,877 | €1,446 | -€431 | -23.0% |
| Recurring financial charges | 65 | €1,877 | €1,446 | -€431 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€412 | -€7,785 | -€7,373 | -1,789% |
| Income taxes | 67/77 | €34 | €314 | +€280 | +821% |
| Profit (loss) for the period | 9904 | -€446 | -€8,099 | -€7,653 | -1,715% |
| Profit (loss) for the period to be appropriated | 9905 | -€446 | -€8,099 | -€7,653 | -1,715% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.