Kink: 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.
Kink
Largest movements
- Cash +€4,546
up €4,546 (+121.6%), from €3,739 to €8,284
mainly Net result for the year (+€6,744) and Tax, wage and social debts (+€5,932)
- Tangible fixed assets -€3,398
down €3,398 (-32.9%), from €10,317 to €6,919
- Deferred charges and accrued income -€1,612
down €1,612 (-80.3%), from €2,008 to €396
- Receivables within one year +€1,127
up €1,127 (+7.9%), from €14,250 to €15,377
of which Other amounts receivable: +€1,403
- Profit (loss) carried forward +€6,744
up €6,744 (+96.4%), from -€6,998 to -€254
- Tax, wage and social debts +€5,932
up €5,932 (+262.2%), from €2,263 to €8,195
- Reserves -€5,000
down €5,000 (-26.2%), from €19,059 to €14,059
- Other debts -€4,294
down €4,294 (-46.2%), from €9,294 to €5,000
- Trade debts -€2,716
down €2,716 (-45.7%), from €5,944 to €3,228
- Gross operating margin +€18,292
up €18,292, from -€750 to €17,543
- Taxes +€3,193
up €3,193 (+1899.9%), from €168 to €3,361
- Depreciation +€1,375
up €1,375 (+44.1%), from €3,121 to €4,496
- Other operating charges +€435
up €435 (+24.6%), from €1,771 to €2,206
- Financial income -€197
down €197 (-96.1%), from €205 to €8
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.
Cash bridge derived
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 | €30,314 | €30,977 | +€663 | +2.2% |
| Fixed assets | 21/28 | €10,317 | €6,919 | -€3,398 | -32.9% |
| Tangible fixed assets | 22/27 | €10,317 | €6,919 | -€3,398 | -32.9% |
| Plant, machinery and equipment | 23 | €10,317 | €6,919 | -€3,398 | -32.9% |
| Current assets | 29/58 | €19,997 | €24,058 | +€4,061 | +20.3% |
| Amounts receivable within one year | 40/41 | €14,250 | €15,377 | +€1,127 | +7.9% |
| Trade receivables | 40 | €8,515 | €8,240 | -€275 | -3.2% |
| Other amounts receivable | 41 | €5,735 | €7,137 | +€1,403 | +24.5% |
| Cash at bank and in hand | 54/58 | €3,739 | €8,284 | +€4,546 | +121.6% |
| Deferred charges and accrued income | 490/1 | €2,008 | €396 | -€1,612 | -80.3% |
| Total equity and liabilities | 10/49 | €30,314 | €30,977 | +€663 | +2.2% |
| Equity | 10/15 | €12,810 | €14,554 | +€1,744 | +13.6% |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Reserves | 13 | €19,059 | €14,059 | -€5,000 | -26.2% |
| Distributable reserves | 133 | €19,059 | €14,059 | -€5,000 | -26.2% |
| Profit (loss) carried forward | 14 | -€6,998 | -€254 | +€6,744 | +96.4% |
| Amounts payable | 17/49 | €17,503 | €16,422 | -€1,081 | -6.2% |
| Amounts payable within one year | 42/48 | €17,501 | €16,422 | -€1,078 | -6.2% |
| Trade debts | 44 | €5,944 | €3,228 | -€2,716 | -45.7% |
| Suppliers | 440/4 | €5,944 | €3,228 | -€2,716 | -45.7% |
| Taxes, remuneration and social security | 45 | €2,263 | €8,195 | +€5,932 | +262.2% |
| Taxes | 450/3 | €2,263 | €8,195 | +€5,932 | +262.2% |
| Other amounts payable | 47/48 | €9,294 | €5,000 | -€4,294 | -46.2% |
| Accrued charges and deferred income | 492/3 | €3 | €0 | -€3 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,121 | €4,496 | +€1,375 | +44.1% |
| Other operating charges | 640/8 | €1,771 | €2,206 | +€435 | +24.6% |
| Gross operating margin | 9900 | -€750 | €17,543 | +€18,292 | |
| Operating profit (loss) | 9901 | -€5,642 | €10,840 | +€16,483 | |
| Financial income | 75/76B | €205 | €8 | -€197 | -96.1% |
| Recurring financial income | 75 | €205 | €8 | -€197 | -96.1% |
| Financial charges | 65/66B | €735 | €743 | +€8 | +1.0% |
| Recurring financial charges | 65 | €735 | €743 | +€8 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,172 | €10,106 | +€16,278 | |
| Income taxes | 67/77 | €168 | €3,361 | +€3,193 | +1899.9% |
| Profit (loss) for the period | 9904 | -€6,340 | €6,744 | +€13,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,340 | €6,744 | +€13,084 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.