KINESIST VAN ASSCHE: 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.
KINESIST VAN ASSCHE
Largest movements
- Financial fixed assets +€14,979
up €14,979 (+45.2%), from €33,174 to €48,153
- Receivables within one year +€9,697
up €9,697 (+809%), from €1,198 to €10,896
of which Other amounts receivable: +€9,750
- Cash +€7,398
up €7,398 (+201%), from €3,674 to €11,072
mainly Net result for the year (+€19,826) and Tax, wage and social debts (+€9,816)
- Tangible fixed assets +€1,569
up €1,569 (+27.5%), from €5,707 to €7,275
of which Plant, machinery and equipment: +€2,721
- Reserves +€19,826
up €19,826 (+570%), from €3,477 to €23,303
- Tax, wage and social debts +€9,816
up €9,816 (+266%), from €3,690 to €13,507
of which Taxes: +€6,156
- Other debts -€7,118
down €7,118 (-68.9%), from €10,328 to €3,211
- Debts after one year +€5,495
up €5,495 (+31.0%), from €17,725 to €23,220
- Trade debts +€4,181
up €4,181 (+426%), from €982 to €5,162
- Gross operating margin +€24,753
up €24,753 (+178%), from €13,910 to €38,663
- Taxes +€6,987
up €6,987 (+273%), from €2,557 to €9,544
- Depreciation +€1,526
up €1,526 (+32.8%), from €4,647 to €6,174
- Financial charges +€612
up €612 (+62.1%), from €986 to €1,598
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 | €44,138 | €77,959 | +€33,821 | +76.6% |
| Fixed assets | 21/28 | €38,881 | €55,429 | +€16,548 | +42.6% |
| Tangible fixed assets | 22/27 | €5,707 | €7,275 | +€1,569 | +27.5% |
| Plant, machinery and equipment | 23 | €227 | €2,949 | +€2,721 | +1,197% |
| Furniture and vehicles | 24 | €5,480 | €4,327 | -€1,153 | -21.0% |
| Financial fixed assets | 28 | €33,174 | €48,153 | +€14,979 | +45.2% |
| Current assets | 29/58 | €5,257 | €22,530 | +€17,273 | +329% |
| Amounts receivable within one year | 40/41 | €1,198 | €10,896 | +€9,697 | +809% |
| Trade receivables | 40 | €1,198 | €1,146 | -€53 | -4.4% |
| Other amounts receivable | 41 | - | €9,750 | +€9,750 | |
| Cash at bank and in hand | 54/58 | €3,674 | €11,072 | +€7,398 | +201% |
| Deferred charges and accrued income | 490/1 | €385 | €562 | +€178 | +46.2% |
| Total equity and liabilities | 10/49 | €44,138 | €77,959 | +€33,821 | +76.6% |
| Equity | 10/15 | €3,507 | €23,333 | +€19,826 | +565% |
| Contributions | 10/11 | €30 | €30 | = | 0.0% |
| Reserves | 13 | €3,477 | €23,303 | +€19,826 | +570% |
| Distributable reserves | 133 | €3,477 | €23,303 | +€19,826 | +570% |
| Amounts payable | 17/49 | €40,631 | €54,626 | +€13,995 | +34.4% |
| Amounts payable after more than one year | 17 | €17,725 | €23,220 | +€5,495 | +31.0% |
| Financial debts | 170/4 | €17,725 | €23,220 | +€5,495 | +31.0% |
| Amounts payable within one year | 42/48 | €22,906 | €31,406 | +€8,500 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €7,906 | €9,527 | +€1,621 | +20.5% |
| Trade debts | 44 | €982 | €5,162 | +€4,181 | +426% |
| Suppliers | 440/4 | €982 | €5,162 | +€4,181 | +426% |
| Taxes, remuneration and social security | 45 | €3,690 | €13,507 | +€9,816 | +266% |
| Taxes | 450/3 | €3,690 | €9,847 | +€6,156 | +167% |
| Remuneration and social security | 454/9 | - | €3,660 | +€3,660 | |
| Other amounts payable | 47/48 | €10,328 | €3,211 | -€7,118 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,647 | €6,174 | +€1,526 | +32.8% |
| Other operating charges | 640/8 | €1,144 | €1,526 | +€382 | +33.4% |
| Gross operating margin | 9900 | €13,910 | €38,663 | +€24,753 | +178% |
| Operating profit (loss) | 9901 | €8,118 | €30,963 | +€22,845 | +281% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €986 | €1,598 | +€612 | +62.1% |
| Recurring financial charges | 65 | €986 | €1,598 | +€612 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €7,133 | €29,370 | +€22,237 | +312% |
| Income taxes | 67/77 | €2,557 | €9,544 | +€6,987 | +273% |
| Profit (loss) for the period | 9904 | €4,575 | €19,826 | +€15,251 | +333% |
| Profit (loss) for the period to be appropriated | 9905 | €4,575 | €19,826 | +€15,251 | +333% |
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 25 October 2026 via checked.be.