KINEXTRA: 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.
KINEXTRA
Largest movements
- Cash +€12,193
up €12,193 (+44.6%), from €27,313 to €39,505
mainly Net result for the year (+€16,478) and Depreciation (+€8,524)
- Tangible fixed assets -€8,524
down €8,524 (-22.9%), from €37,190 to €28,667
of which Furniture and vehicles: -€5,460
- Receivables within one year -€7,001
down €7,001 (-20.1%), from €34,871 to €27,870
of which Other amounts receivable: -€5,001
- Current investments +€5,938
up €5,938 (+5.9%), from €101,427 to €107,366
- Reserves +€16,470
up €16,470 (+16.5%), from €99,550 to €116,020
- Debts after one year -€8,380
down €8,380 (-13.2%), from €63,388 to €55,009
- Trade debts -€4,824
down €4,824 (-98.1%), from €4,916 to €92
- Gross operating margin -€1,889
down €1,889 (-5.1%), from €36,990 to €35,101
- Taxes -€855
down €855 (-8.5%), from €10,041 to €9,186
- Other operating charges -€443
down €443 (-28.3%), from €1,564 to €1,121
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 | €204,679 | €207,200 | +€2,521 | +1.2% |
| Fixed assets | 21/28 | €37,190 | €28,667 | -€8,524 | -22.9% |
| Tangible fixed assets | 22/27 | €37,190 | €28,667 | -€8,524 | -22.9% |
| Furniture and vehicles | 24 | €18,998 | €13,538 | -€5,460 | -28.7% |
| Other tangible fixed assets | 26 | €18,193 | €15,129 | -€3,064 | -16.8% |
| Current assets | 29/58 | €167,489 | €178,533 | +€11,044 | +6.6% |
| Amounts receivable within one year | 40/41 | €34,871 | €27,870 | -€7,001 | -20.1% |
| Trade receivables | 40 | €2,243 | €243 | -€2,000 | -89.2% |
| Other amounts receivable | 41 | €32,628 | €27,627 | -€5,001 | -15.3% |
| Current investments | 50/53 | €101,427 | €107,366 | +€5,938 | +5.9% |
| Cash at bank and in hand | 54/58 | €27,313 | €39,505 | +€12,193 | +44.6% |
| Deferred charges and accrued income | 490/1 | €3,878 | €3,792 | -€85 | -2.2% |
| Total equity and liabilities | 10/49 | €204,679 | €207,200 | +€2,521 | +1.2% |
| Equity | 10/15 | €115,073 | €131,552 | +€16,478 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99,550 | €116,020 | +€16,470 | +16.5% |
| Distributable reserves | 133 | €99,550 | €116,020 | +€16,470 | +16.5% |
| Profit (loss) carried forward | 14 | €3,123 | €3,132 | +€8 | +0.3% |
| Amounts payable | 17/49 | €89,606 | €75,648 | -€13,958 | -15.6% |
| Amounts payable after more than one year | 17 | €63,388 | €55,009 | -€8,380 | -13.2% |
| Financial debts | 170/4 | €63,388 | €55,009 | -€8,380 | -13.2% |
| Amounts payable within one year | 42/48 | €23,718 | €19,140 | -€4,578 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €7,786 | €8,356 | +€570 | +7.3% |
| Trade debts | 44 | €4,916 | €92 | -€4,824 | -98.1% |
| Suppliers | 440/4 | €4,916 | €92 | -€4,824 | -98.1% |
| Taxes, remuneration and social security | 45 | €10,157 | €10,691 | +€534 | +5.3% |
| Taxes | 450/3 | €8,157 | €10,691 | +€2,534 | +31.1% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100% |
| Accrued charges and deferred income | 492/3 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,524 | €8,524 | = | 0.0% |
| Other operating charges | 640/8 | €1,564 | €1,121 | -€443 | -28.3% |
| Gross operating margin | 9900 | €36,990 | €35,101 | -€1,889 | -5.1% |
| Operating profit (loss) | 9901 | €26,902 | €25,456 | -€1,446 | -5.4% |
| Financial income | 75/76B | €3,108 | €3,060 | -€48 | -1.5% |
| Recurring financial income | 75 | €3,108 | €3,060 | -€48 | -1.5% |
| Financial charges | 65/66B | €2,915 | €2,852 | -€63 | -2.1% |
| Recurring financial charges | 65 | €2,915 | €2,852 | -€63 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €27,096 | €25,665 | -€1,431 | -5.3% |
| Income taxes | 67/77 | €10,041 | €9,186 | -€855 | -8.5% |
| Profit (loss) for the period | 9904 | €17,055 | €16,478 | -€576 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,055 | €16,478 | -€576 | -3.4% |
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 16 October 2026 via checked.be.