Kinésoetens: 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.
Kinésoetens
Largest movements
- Cash +€65,945
up €65,945 (+61.2%), from €107,682 to €173,628
mainly Net result for the year (+€60,932) and Tax, wage and social debts (+€2,152)
- Deferred charges and accrued income -€1,907
down €1,907 (-21.6%), from €8,810 to €6,903
- Profit (loss) carried forward +€30,099
up €30,099 (+99.3%), from €30,309 to €60,409
- Reserves +€30,000
up €30,000 (+40.0%), from €75,000 to €105,000
- Tax, wage and social debts +€2,152
up €2,152 (+78.6%), from €2,739 to €4,891
- Other operating charges -€3,444
down €3,444 (-89.4%), from €3,852 to €408
- Gross operating margin +€2,928
up €2,928 (+3.6%), from €82,254 to €85,182
- Taxes +€2,662
up €2,662 (+12.1%), from €21,959 to €24,621
- Financial income +€1,493
up €1,493 (+1,067%), from €140 to €1,633
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 | €118,461 | €182,107 | +€63,646 | +53.7% |
| Fixed assets | 21/28 | €1,927 | €1,536 | -€392 | -20.3% |
| Tangible fixed assets | 22/27 | €1,927 | €1,536 | -€392 | -20.3% |
| Furniture and vehicles | 24 | €1,927 | €1,536 | -€392 | -20.3% |
| Current assets | 29/58 | €116,534 | €180,572 | +€64,038 | +55.0% |
| Amounts receivable within one year | 40/41 | €41 | €41 | = | 0.0% |
| Other amounts receivable | 41 | €41 | €41 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €107,682 | €173,628 | +€65,945 | +61.2% |
| Deferred charges and accrued income | 490/1 | €8,810 | €6,903 | -€1,907 | -21.6% |
| Total equity and liabilities | 10/49 | €118,461 | €182,107 | +€63,646 | +53.7% |
| Equity | 10/15 | €108,309 | €168,409 | +€60,099 | +55.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €105,000 | +€30,000 | +40.0% |
| Distributable reserves | 133 | €75,000 | €105,000 | +€30,000 | +40.0% |
| Profit (loss) carried forward | 14 | €30,309 | €60,409 | +€30,099 | +99.3% |
| Amounts payable | 17/49 | €10,152 | €13,699 | +€3,547 | +34.9% |
| Amounts payable within one year | 42/48 | €10,152 | €13,665 | +€3,513 | +34.6% |
| Trade debts | 44 | €911 | €831 | -€81 | -8.8% |
| Suppliers | 440/4 | €911 | €831 | -€81 | -8.8% |
| Taxes, remuneration and social security | 45 | €2,739 | €4,891 | +€2,152 | +78.6% |
| Taxes | 450/3 | €2,739 | €4,891 | +€2,152 | +78.6% |
| Other amounts payable | 47/48 | €6,502 | €7,944 | +€1,442 | +22.2% |
| Accrued charges and deferred income | 492/3 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €801 | +€309 | +62.7% |
| Other operating charges | 640/8 | €3,852 | €408 | -€3,444 | -89.4% |
| Gross operating margin | 9900 | €82,254 | €85,182 | +€2,928 | +3.6% |
| Operating profit (loss) | 9901 | €77,910 | €83,973 | +€6,063 | +7.8% |
| Financial income | 75/76B | €140 | €1,633 | +€1,493 | +1,067% |
| Recurring financial income | 75 | €140 | €1,633 | +€1,493 | +1,067% |
| Financial charges | 65/66B | €566 | €54 | -€513 | -90.6% |
| Recurring financial charges | 65 | €566 | €54 | -€513 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €77,483 | €85,553 | +€8,070 | +10.4% |
| Income taxes | 67/77 | €21,959 | €24,621 | +€2,662 | +12.1% |
| Profit (loss) for the period | 9904 | €55,525 | €60,932 | +€5,408 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,525 | €60,932 | +€5,408 | +9.7% |
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 19 October 2026 via checked.be.