Kinés HOUBBEN: 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.
Kinés HOUBBEN
Largest movements
- Deferred charges and accrued income -€5,140
down €5,140 (-18.4%), from €27,883 to €22,742
- Tangible fixed assets -€2,153
down €2,153 (-1.9%), from €112,166 to €110,013
of which Land and buildings: -€4,982
- Debts after one year -€7,514
down €7,514 (-11.6%), from €65,014 to €57,500
- Gross operating margin -€12,797
down €12,797 (-43.7%), from €29,293 to €16,496
- Taxes -€2,496
down €2,496 (-56.5%), from €4,421 to €1,924
- Depreciation +€1,063
up €1,063 (+12.8%), from €8,335 to €9,399
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,059 | €134,977 | -€7,082 | -5.0% |
| Fixed assets | 21/28 | €112,166 | €110,013 | -€2,153 | -1.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €112,166 | €110,013 | -€2,153 | -1.9% |
| Land and buildings | 22 | €105,927 | €100,946 | -€4,982 | -4.7% |
| Plant, machinery and equipment | 23 | €16 | €1,012 | +€996 | +6,095% |
| Furniture and vehicles | 24 | €6,222 | €8,056 | +€1,833 | +29.5% |
| Current assets | 29/58 | €29,893 | €24,964 | -€4,929 | -16.5% |
| Amounts receivable within one year | 40/41 | €2,011 | €2,222 | +€211 | +10.5% |
| Trade receivables | 40 | €355 | €146 | -€209 | -58.8% |
| Other amounts receivable | 41 | €1,656 | €2,076 | +€420 | +25.4% |
| Deferred charges and accrued income | 490/1 | €27,883 | €22,742 | -€5,140 | -18.4% |
| Total equity and liabilities | 10/49 | €142,059 | €134,977 | -€7,082 | -5.0% |
| Equity | 10/15 | €40,466 | €40,567 | +€101 | +0.2% |
| Contributions | 10/11 | €8,764 | €8,764 | = | 0.0% |
| Reserves | 13 | €31,100 | €31,100 | = | 0.0% |
| Distributable reserves | 133 | €31,100 | €31,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €602 | €703 | +€101 | +16.8% |
| Amounts payable | 17/49 | €101,593 | €94,410 | -€7,183 | -7.1% |
| Amounts payable after more than one year | 17 | €65,014 | €57,500 | -€7,514 | -11.6% |
| Financial debts | 170/4 | €65,014 | €57,500 | -€7,514 | -11.6% |
| Amounts payable within one year | 42/48 | €35,994 | €36,302 | +€308 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €7,278 | €7,514 | +€236 | +3.2% |
| Financial debts | 43 | €568 | €304 | -€263 | -46.4% |
| Credit institutions | 430/8 | €568 | €304 | -€263 | -46.4% |
| Trade debts | 44 | €2,285 | €3,409 | +€1,124 | +49.2% |
| Suppliers | 440/4 | €2,285 | €3,409 | +€1,124 | +49.2% |
| Taxes, remuneration and social security | 45 | €3,875 | €3,196 | -€679 | -17.5% |
| Taxes | 450/3 | €3,875 | €3,196 | -€679 | -17.5% |
| Other amounts payable | 47/48 | €21,989 | €21,879 | -€109 | -0.5% |
| Accrued charges and deferred income | 492/3 | €584 | €607 | +€23 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,335 | €9,399 | +€1,063 | +12.8% |
| Other operating charges | 640/8 | €2,208 | €1,978 | -€230 | -10.4% |
| Gross operating margin | 9900 | €29,293 | €16,496 | -€12,797 | -43.7% |
| Operating profit (loss) | 9901 | €18,750 | €5,120 | -€13,630 | -72.7% |
| Financial charges | 65/66B | €3,181 | €3,095 | -€86 | -2.7% |
| Recurring financial charges | 65 | €3,181 | €3,095 | -€86 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €15,570 | €2,025 | -€13,544 | -87.0% |
| Income taxes | 67/77 | €4,421 | €1,924 | -€2,496 | -56.5% |
| Profit (loss) for the period | 9904 | €11,149 | €101 | -€11,048 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,149 | €101 | -€11,048 | -99.1% |
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 20 October 2026 via checked.be.