KinIZist: 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.
KinIZist
Largest movements
- Receivables within one year +€16,006
up €16,006 (+84.2%), from €19,020 to €35,026
of which Trade receivables: +€12,176
- Current investments +€7,500
up €7,500 (+23.1%), from €32,500 to €40,000
- Cash +€3,998
up €3,998 (+33.0%), from €12,128 to €16,126
mainly Net result for the year (+€49,321) and Depreciation (+€20,211)
- Deferred charges and accrued income +€3,684
up €3,684 (+146%), from €2,523 to €6,206
- Reserves +€49,321
up €49,321 (+76.0%), from €64,937 to €114,257
- Debts after one year -€14,063
down €14,063 (-26.3%), from €53,458 to €39,395
- Trade debts -€4,206
down €4,206 (-88.3%), from €4,765 to €558
- Current portion of long-term debt +€2,096
up €2,096 (+16.7%), from €12,518 to €14,614
- Other debts -€1,959
down €1,959 (-19.0%), from €10,306 to €8,347
- Gross operating margin +€14,595
up €14,595 (+20.4%), from €71,499 to €86,094
- Depreciation +€12,934
up €12,934 (+178%), from €7,278 to €20,211
- Other operating charges -€866
down €866 (-40.8%), from €2,125 to €1,259
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 | €151,626 | €182,567 | +€30,941 | +20.4% |
| Fixed assets | 21/28 | €85,456 | €85,209 | -€247 | -0.3% |
| Tangible fixed assets | 22/27 | €85,456 | €85,209 | -€247 | -0.3% |
| Land and buildings | 22 | €10,046 | €21,469 | +€11,423 | +114% |
| Plant, machinery and equipment | 23 | €4,401 | €4,461 | +€61 | +1.4% |
| Furniture and vehicles | 24 | €71,009 | €59,278 | -€11,731 | -16.5% |
| Current assets | 29/58 | €66,170 | €97,358 | +€31,188 | +47.1% |
| Amounts receivable within one year | 40/41 | €19,020 | €35,026 | +€16,006 | +84.2% |
| Trade receivables | 40 | €19,020 | €31,196 | +€12,176 | +64.0% |
| Other amounts receivable | 41 | - | €3,830 | +€3,830 | |
| Current investments | 50/53 | €32,500 | €40,000 | +€7,500 | +23.1% |
| Cash at bank and in hand | 54/58 | €12,128 | €16,126 | +€3,998 | +33.0% |
| Deferred charges and accrued income | 490/1 | €2,523 | €6,206 | +€3,684 | +146% |
| Total equity and liabilities | 10/49 | €151,626 | €182,567 | +€30,941 | +20.4% |
| Equity | 10/15 | €66,937 | €116,257 | +€49,321 | +73.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €64,937 | €114,257 | +€49,321 | +76.0% |
| Distributable reserves | 133 | €64,937 | €114,257 | +€49,321 | +76.0% |
| Amounts payable | 17/49 | €84,689 | €66,310 | -€18,379 | -21.7% |
| Amounts payable after more than one year | 17 | €53,458 | €39,395 | -€14,063 | -26.3% |
| Financial debts | 170/4 | €53,458 | €39,395 | -€14,063 | -26.3% |
| Amounts payable within one year | 42/48 | €30,985 | €26,915 | -€4,069 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €12,518 | €14,614 | +€2,096 | +16.7% |
| Trade debts | 44 | €4,765 | €558 | -€4,206 | -88.3% |
| Suppliers | 440/4 | €4,765 | €558 | -€4,206 | -88.3% |
| Taxes, remuneration and social security | 45 | €3,396 | €3,396 | = | 0.0% |
| Taxes | 450/3 | €3,396 | €3,396 | = | 0.0% |
| Other amounts payable | 47/48 | €10,306 | €8,347 | -€1,959 | -19.0% |
| Accrued charges and deferred income | 492/3 | €247 | - | -€247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,278 | €20,211 | +€12,934 | +178% |
| Other operating charges | 640/8 | €2,125 | €1,259 | -€866 | -40.8% |
| Gross operating margin | 9900 | €71,499 | €86,094 | +€14,595 | +20.4% |
| Operating profit (loss) | 9901 | €62,096 | €64,623 | +€2,527 | +4.1% |
| Financial income | 75/76B | €271 | €8 | -€262 | -96.9% |
| Recurring financial income | 75 | €271 | €8 | -€262 | -96.9% |
| Financial charges | 65/66B | €1,910 | €2,141 | +€231 | +12.1% |
| Recurring financial charges | 65 | €1,910 | €2,141 | +€231 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €60,457 | €62,491 | +€2,033 | +3.4% |
| Income taxes | 67/77 | €13,346 | €13,170 | -€176 | -1.3% |
| Profit (loss) for the period | 9904 | €47,111 | €49,321 | +€2,209 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,111 | €49,321 | +€2,209 | +4.7% |
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 31 October 2026 via checked.be.