Kinesio Cuma: 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.
Kinesio Cuma
Largest movements
- Cash +€50,648
up €50,648 (+180%), from €28,147 to €78,795
mainly Other debts (+€80,402) and Net result for the year (+€57,576)
- Receivables within one year +€11,860
up €11,860 (+100%), from €11,814 to €23,675
of which Trade receivables: +€19,386
- Tangible fixed assets +€3,281
up €3,281 (+17.5%), from €18,725 to €22,007
of which Land and buildings: +€9,195
- Other debts +€80,402
up €80,402 (+1,600%), from €5,026 to €85,428
- Profit (loss) carried forward -€22,424
down €22,424 (-67.0%), from €33,468 to €11,044
- Tax, wage and social debts +€14,118
new in 2025: €14,118
- Debts after one year -€5,826
down €5,826 (-69.9%), from €8,339 to €2,513
- Turnover -€133,499
no longer reported in 2025 (was €133,499)
- Purchases and services -€89,442
no longer reported in 2025 (was €89,442)
- Gross operating margin +€47,159
up €47,159 (+89.0%), from €52,966 to €100,125
- Taxes +€22,135
up €22,135 (+231%), from €9,600 to €31,735
- Depreciation +€1,416
up €1,416 (+17.0%), from €8,343 to €9,758
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 | €58,687 | €124,477 | +€65,789 | +112% |
| Fixed assets | 21/28 | €18,725 | €22,007 | +€3,281 | +17.5% |
| Tangible fixed assets | 22/27 | €18,725 | €22,007 | +€3,281 | +17.5% |
| Land and buildings | 22 | - | €9,195 | +€9,195 | |
| Furniture and vehicles | 24 | €18,725 | €12,812 | -€5,913 | -31.6% |
| Current assets | 29/58 | €39,962 | €102,470 | +€62,508 | +156% |
| Amounts receivable within one year | 40/41 | €11,814 | €23,675 | +€11,860 | +100% |
| Trade receivables | 40 | €3,415 | €22,800 | +€19,386 | +568% |
| Other amounts receivable | 41 | €8,400 | €875 | -€7,525 | -89.6% |
| Cash at bank and in hand | 54/58 | €28,147 | €78,795 | +€50,648 | +180% |
| Total equity and liabilities | 10/49 | €58,687 | €124,477 | +€65,789 | +112% |
| Equity | 10/15 | €38,468 | €16,044 | -€22,424 | -58.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,468 | €11,044 | -€22,424 | -67.0% |
| Amounts payable | 17/49 | €20,219 | €108,432 | +€88,213 | +436% |
| Amounts payable after more than one year | 17 | €8,339 | €2,513 | -€5,826 | -69.9% |
| Financial debts | 170/4 | €8,339 | €2,513 | -€5,826 | -69.9% |
| Amounts payable within one year | 42/48 | €11,880 | €105,919 | +€94,039 | +792% |
| Current portion of amounts payable after more than one year | 42 | €5,548 | €5,826 | +€278 | +5.0% |
| Trade debts | 44 | €1,306 | €548 | -€758 | -58.0% |
| Suppliers | 440/4 | €1,306 | €548 | -€758 | -58.0% |
| Taxes, remuneration and social security | 45 | - | €14,118 | +€14,118 | |
| Taxes | 450/3 | - | €14,118 | +€14,118 | |
| Other amounts payable | 47/48 | €5,026 | €85,428 | +€80,402 | +1,600% |
| Turnover | 70 | €133,499 | - | -€133,499 | |
| Non-recurring operating income | 76A | €8,909 | - | -€8,909 | |
| Goods, raw materials, services and sundry goods | 60/61 | €89,442 | - | -€89,442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,343 | €9,758 | +€1,416 | +17.0% |
| Other operating charges | 640/8 | €949 | €301 | -€649 | -68.3% |
| Gross operating margin | 9900 | €52,966 | €100,125 | +€47,159 | +89.0% |
| Operating profit (loss) | 9901 | €43,674 | €90,066 | +€46,392 | +106% |
| Financial income | 75/76B | €123 | - | -€123 | |
| Recurring financial income | 75 | €123 | - | -€123 | |
| Financial charges | 65/66B | €728 | €754 | +€27 | +3.7% |
| Recurring financial charges | 65 | €728 | €754 | +€27 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €43,069 | €89,311 | +€46,242 | +107% |
| Income taxes | 67/77 | €9,600 | €31,735 | +€22,135 | +231% |
| Profit (loss) for the period | 9904 | €33,468 | €57,576 | +€24,108 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,468 | €57,576 | +€24,108 | +72.0% |
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.