KINESIS: what changed
Two fiscal 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.
KINESIS
Largest movements
- Receivables within one year +€3,520
new in 2024: €3,520
- Cash -€3,468
down €3,468 (-34.0%), from €10,186 to €6,719
mainly Other debts (-€7,630) and Receivables within one year (-€3,520)
- Tangible fixed assets -€1,412
down €1,412 (-2.5%), from €57,194 to €55,782
- Other debts -€7,630
down €7,630 (-38.6%), from €19,788 to €12,158
- Reserves +€3,868
up €3,868 (+10.5%), from €36,849 to €40,717
of which Distributable reserves: +€3,868
- Trade debts +€3,731
up €3,731, from €0 to €3,731
- Accrued charges and deferred income -€1,566
down €1,566 (-50.7%), from €3,086 to €1,520
- Gross operating margin +€912
up €912 (+6.7%), from €13,636 to €14,548
- Taxes +€272
up €272 (+17.3%), from €1,569 to €1,841
- Financial charges -€189
down €189 (-12.3%), from €1,537 to €1,348
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,406 | €66,057 | -€1,349 | -2.0% |
| Fixed assets | 21/28 | €57,194 | €55,782 | -€1,412 | -2.5% |
| Tangible fixed assets | 22/27 | €57,194 | €55,782 | -€1,412 | -2.5% |
| Land and buildings | 22 | €57,194 | €55,782 | -€1,412 | -2.5% |
| Current assets | 29/58 | €10,212 | €10,275 | +€63 | +0.6% |
| Amounts receivable within one year | 40/41 | - | €3,520 | +€3,520 | |
| Trade receivables | 40 | - | €3,520 | +€3,520 | |
| Cash at bank and in hand | 54/58 | €10,186 | €6,719 | -€3,468 | -34.0% |
| Deferred charges and accrued income | 490/1 | €26 | €36 | +€11 | +42.2% |
| Total equity and liabilities | 10/49 | €67,406 | €66,057 | -€1,349 | -2.0% |
| Equity | 10/15 | €43,046 | €46,914 | +€3,868 | +9.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €36,849 | €40,717 | +€3,868 | +10.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €36,849 | €40,717 | +€3,868 | +10.5% |
| Amounts payable | 17/49 | €24,360 | €19,143 | -€5,217 | -21.4% |
| Amounts payable within one year | 42/48 | €21,274 | €17,623 | -€3,651 | -17.2% |
| Trade debts | 44 | €0 | €3,731 | +€3,731 | |
| Suppliers | 440/4 | €0 | €3,731 | +€3,731 | |
| Taxes, remuneration and social security | 45 | €1,486 | €1,734 | +€248 | +16.7% |
| Taxes | 450/3 | €1,486 | €1,734 | +€248 | +16.7% |
| Other amounts payable | 47/48 | €19,788 | €12,158 | -€7,630 | -38.6% |
| Accrued charges and deferred income | 492/3 | €3,086 | €1,520 | -€1,566 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,729 | €4,800 | +€72 | +1.5% |
| Other operating charges | 640/8 | €2,465 | €2,350 | -€115 | -4.7% |
| Non-recurring operating charges | 66A | - | €342 | +€342 | |
| Gross operating margin | 9900 | €13,636 | €14,548 | +€912 | +6.7% |
| Operating profit (loss) | 9901 | €6,442 | €7,056 | +€614 | +9.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,537 | €1,348 | -€189 | -12.3% |
| Recurring financial charges | 65 | €1,537 | €1,348 | -€189 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €4,906 | €5,709 | +€803 | +16.4% |
| Income taxes | 67/77 | €1,569 | €1,841 | +€272 | +17.3% |
| Profit (loss) for the period | 9904 | €3,337 | €3,868 | +€531 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,337 | €3,868 | +€531 | +15.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.