KinobiL: 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.
KinobiL
Largest movements
- Tangible fixed assets +€19,099
up €19,099 (+41.5%), from €45,981 to €65,080
of which Furniture and vehicles: +€20,883
- Cash +€11,864
up €11,864 (+52.1%), from €22,784 to €34,648
mainly Debts after one year (+€17,578) and Depreciation (+€8,500)
- Receivables within one year -€6,933
down €6,933 (-43.7%), from €15,880 to €8,947
of which Other amounts receivable: -€5,132
- Debts after one year +€17,578
up €17,578 (+92.3%), from €19,046 to €36,623
- Other debts +€3,529
up €3,529 (+231%), from €1,526 to €5,055
- Tax, wage and social debts +€3,253
up €3,253 (+38.9%), from €8,354 to €11,607
of which Taxes: +€3,687
- Depreciation -€5,700
down €5,700 (-40.1%), from €14,200 to €8,500
- Taxes -€433
down €433 (-13.5%), from €3,196 to €2,763
- Gross operating margin -€374
down €374 (-1.5%), from €24,354 to €23,980
- Financial charges +€276
up €276 (+19.7%), from €1,405 to €1,681
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 | €87,045 | €111,075 | +€24,030 | +27.6% |
| Fixed assets | 21/28 | €45,981 | €65,080 | +€19,099 | +41.5% |
| Tangible fixed assets | 22/27 | €45,981 | €65,080 | +€19,099 | +41.5% |
| Land and buildings | 22 | €12,470 | €10,850 | -€1,620 | -13.0% |
| Plant, machinery and equipment | 23 | €334 | €170 | -€164 | -49.2% |
| Furniture and vehicles | 24 | €33,177 | €54,060 | +€20,883 | +62.9% |
| Current assets | 29/58 | €41,064 | €45,995 | +€4,931 | +12.0% |
| Amounts receivable within one year | 40/41 | €15,880 | €8,947 | -€6,933 | -43.7% |
| Trade receivables | 40 | €10,746 | €8,944 | -€1,801 | -16.8% |
| Other amounts receivable | 41 | €5,134 | €3 | -€5,132 | -99.9% |
| Current investments | 50/53 | €2,400 | €2,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,784 | €34,648 | +€11,864 | +52.1% |
| Total equity and liabilities | 10/49 | €87,045 | €111,075 | +€24,030 | +27.6% |
| Equity | 10/15 | €48,476 | €48,130 | -€346 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,876 | €29,530 | -€346 | -1.2% |
| Distributable reserves | 133 | €29,876 | €29,530 | -€346 | -1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,569 | €62,945 | +€24,376 | +63.2% |
| Amounts payable after more than one year | 17 | €19,046 | €36,623 | +€17,578 | +92.3% |
| Financial debts | 170/4 | €19,046 | €36,623 | +€17,578 | +92.3% |
| Amounts payable within one year | 42/48 | €19,524 | €26,322 | +€6,798 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €9,416 | €9,504 | +€88 | +0.9% |
| Trade debts | 44 | €227 | €156 | -€72 | -31.6% |
| Suppliers | 440/4 | €227 | €156 | -€72 | -31.6% |
| Taxes, remuneration and social security | 45 | €8,354 | €11,607 | +€3,253 | +38.9% |
| Taxes | 450/3 | €6,887 | €10,574 | +€3,687 | +53.5% |
| Remuneration and social security | 454/9 | €1,467 | €1,032 | -€435 | -29.6% |
| Other amounts payable | 47/48 | €1,526 | €5,055 | +€3,529 | +231% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,200 | €8,500 | -€5,700 | -40.1% |
| Other operating charges | 640/8 | €1,046 | €1,235 | +€189 | +18.1% |
| Non-recurring operating charges | 66A | - | €4,145 | +€4,145 | |
| Gross operating margin | 9900 | €24,354 | €23,980 | -€374 | -1.5% |
| Operating profit (loss) | 9901 | €9,108 | €10,099 | +€991 | +10.9% |
| Financial charges | 65/66B | €1,405 | €1,681 | +€276 | +19.7% |
| Recurring financial charges | 65 | €1,405 | €1,681 | +€276 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €7,703 | €8,418 | +€715 | +9.3% |
| Income taxes | 67/77 | €3,196 | €2,763 | -€433 | -13.5% |
| Profit (loss) for the period | 9904 | €4,507 | €5,654 | +€1,148 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,507 | €5,654 | +€1,148 | +25.5% |
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.