KINESIPOD: 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.
KINESIPOD
Largest movements
- Tangible fixed assets -€16,781
down €16,781 (-21.5%), from €78,155 to €61,374
of which Furniture and vehicles: -€19,626
- Cash +€10,254
up €10,254 (+96.0%), from €10,679 to €20,933
mainly Depreciation (+€24,606) and Net result for the year (+€9,841)
- Intangible fixed assets -€1,429
down €1,429 (-26.7%), from €5,355 to €3,926
- Debts after one year -€18,314
down €18,314 (-43.2%), from €42,385 to €24,071
- Tax, wage and social debts +€5,738
up €5,738 (+899.3%), from €638 to €6,376
of which Taxes: +€5,738
- Profit (loss) carried forward +€2,941
up €2,941 (+64.2%), from €4,578 to €7,519
- Other debts +€2,847
up €2,847 (+27.7%), from €10,289 to €13,137
- Turnover +€13,236
up €13,236 (+8.0%), from €165,775 to €179,012
- Gross operating margin +€10,244
up €10,244 (+33.5%), from €30,594 to €40,839
- Purchases and services -€4,930
down €4,930 (-3.4%), from €146,962 to €142,033
- Taxes +€2,484
up €2,484 (+389.3%), from €638 to €3,122
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.
Cash bridge derived
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 | €94,891 | €87,122 | -€7,769 | -8.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €83,511 | €65,301 | -€18,210 | -21.8% |
| Intangible fixed assets | 21 | €5,355 | €3,926 | -€1,429 | -26.7% |
| Tangible fixed assets | 22/27 | €78,155 | €61,374 | -€16,781 | -21.5% |
| Land and buildings | 22 | €11,719 | €16,083 | +€4,364 | +37.2% |
| Plant, machinery and equipment | 23 | €5,014 | €3,495 | -€1,519 | -30.3% |
| Furniture and vehicles | 24 | €61,422 | €41,796 | -€19,626 | -32.0% |
| Current assets | 29/58 | €11,380 | €21,821 | +€10,441 | +91.7% |
| Amounts receivable within one year | 40/41 | €284 | €284 | = | 0.0% |
| Trade receivables | 40 | €284 | €284 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,679 | €20,933 | +€10,254 | +96.0% |
| Deferred charges and accrued income | 490/1 | €417 | €604 | +€187 | +44.9% |
| Total equity and liabilities | 10/49 | €94,891 | €87,122 | -€7,769 | -8.2% |
| Equity | 10/15 | €21,878 | €24,819 | +€2,941 | +13.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €7,300 | €7,300 | = | 0.0% |
| Distributable reserves | 133 | €7,300 | €7,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,578 | €7,519 | +€2,941 | +64.2% |
| Amounts payable | 17/49 | €73,013 | €62,303 | -€10,710 | -14.7% |
| Amounts payable after more than one year | 17 | €42,385 | €24,071 | -€18,314 | -43.2% |
| Financial debts | 170/4 | €42,385 | €24,071 | -€18,314 | -43.2% |
| Amounts payable within one year | 42/48 | €30,628 | €38,232 | +€7,604 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €19,240 | €18,314 | -€927 | -4.8% |
| Trade debts | 44 | €460 | €405 | -€55 | -12.0% |
| Suppliers | 440/4 | €460 | €405 | -€55 | -12.0% |
| Taxes, remuneration and social security | 45 | €638 | €6,376 | +€5,738 | +899.3% |
| Taxes | 450/3 | €638 | €6,376 | +€5,738 | +899.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €10,289 | €13,137 | +€2,847 | +27.7% |
| Turnover | 70 | €165,775 | €179,012 | +€13,236 | +8.0% |
| Non-recurring operating income | 76A | €8,000 | - | -€8,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €146,962 | €142,033 | -€4,930 | -3.4% |
| Remuneration, social security and pensions | 62 | €1,658 | - | -€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,748 | €24,606 | +€858 | +3.6% |
| Other operating charges | 640/8 | €996 | €614 | -€382 | -38.4% |
| Gross operating margin | 9900 | €30,594 | €40,839 | +€10,244 | +33.5% |
| Operating profit (loss) | 9901 | €4,191 | €15,619 | +€11,427 | +272.6% |
| Financial income | 75/76B | €318 | €470 | +€151 | +47.5% |
| Recurring financial income | 75 | €3 | €20 | +€16 | +493.4% |
| Non-recurring financial income | 76B | €315 | €450 | +€135 | +42.9% |
| Financial charges | 65/66B | €3,502 | €3,126 | -€376 | -10.7% |
| Recurring financial charges | 65 | €3,502 | €3,126 | -€376 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €1,008 | €12,963 | +€11,955 | +1185.9% |
| Income taxes | 67/77 | €638 | €3,122 | +€2,484 | +389.3% |
| Profit (loss) for the period | 9904 | €370 | €9,841 | +€9,471 | +2559.8% |
| Profit (loss) for the period to be appropriated | 9905 | €370 | €9,841 | +€9,471 | +2559.8% |
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 10 October 2026 via checked.be.