KINOMA: 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.
KINOMA
Largest movements
- Cash +€19,631
up €19,631 (+32.7%), from €60,048 to €79,679
mainly Net result for the year (+€30,771) and Depreciation (+€3,646)
- Tangible fixed assets +€6,945
up €6,945 (+67.6%), from €10,275 to €17,221
of which Plant, machinery and equipment: +€8,623
- Receivables within one year +€2,390
up €2,390 (+17.0%), from €14,032 to €16,421
of which Other amounts receivable: +€2,886
- Reserves +€30,771
up €30,771 (+71.6%), from €42,966 to €73,737
- Other debts -€1,601
down €1,601 (-10.6%), from €15,096 to €13,495
- Depreciation +€1,381
up €1,381 (+61.0%), from €2,264 to €3,646
- Gross operating margin +€1,276
up €1,276 (+2.9%), from €43,934 to €45,211
- Other operating charges -€501
down €501 (-29.7%), from €1,686 to €1,185
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 | €85,801 | €114,424 | +€28,623 | +33.4% |
| Fixed assets | 21/28 | €10,275 | €17,221 | +€6,945 | +67.6% |
| Tangible fixed assets | 22/27 | €10,275 | €17,221 | +€6,945 | +67.6% |
| Plant, machinery and equipment | 23 | €3,659 | €12,282 | +€8,623 | +236% |
| Furniture and vehicles | 24 | €6,101 | €4,753 | -€1,348 | -22.1% |
| Other tangible fixed assets | 26 | €515 | €186 | -€330 | -64.0% |
| Current assets | 29/58 | €75,526 | €97,203 | +€21,677 | +28.7% |
| Amounts receivable within one year | 40/41 | €14,032 | €16,421 | +€2,390 | +17.0% |
| Trade receivables | 40 | €13,371 | €12,874 | -€496 | -3.7% |
| Other amounts receivable | 41 | €661 | €3,547 | +€2,886 | +436% |
| Cash at bank and in hand | 54/58 | €60,048 | €79,679 | +€19,631 | +32.7% |
| Deferred charges and accrued income | 490/1 | €1,445 | €1,103 | -€343 | -23.7% |
| Total equity and liabilities | 10/49 | €85,801 | €114,424 | +€28,623 | +33.4% |
| Equity | 10/15 | €61,566 | €92,337 | +€30,771 | +50.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,966 | €73,737 | +€30,771 | +71.6% |
| Distributable reserves | 133 | €42,966 | €73,737 | +€30,771 | +71.6% |
| Amounts payable | 17/49 | €24,235 | €22,087 | -€2,148 | -8.9% |
| Amounts payable within one year | 42/48 | €24,235 | €22,087 | -€2,148 | -8.9% |
| Trade debts | 44 | €2,234 | €1,716 | -€518 | -23.2% |
| Suppliers | 440/4 | €2,234 | €1,716 | -€518 | -23.2% |
| Taxes, remuneration and social security | 45 | €6,905 | €6,876 | -€29 | -0.4% |
| Taxes | 450/3 | €6,905 | €6,876 | -€29 | -0.4% |
| Other amounts payable | 47/48 | €15,096 | €13,495 | -€1,601 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,264 | €3,646 | +€1,381 | +61.0% |
| Other operating charges | 640/8 | €1,686 | €1,185 | -€501 | -29.7% |
| Gross operating margin | 9900 | €43,934 | €45,211 | +€1,276 | +2.9% |
| Operating profit (loss) | 9901 | €39,984 | €40,380 | +€396 | +1.0% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €845 | €651 | -€193 | -22.9% |
| Recurring financial charges | 65 | €845 | €651 | -€193 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €39,140 | €39,733 | +€593 | +1.5% |
| Income taxes | 67/77 | €8,991 | €8,962 | -€29 | -0.3% |
| Profit (loss) for the period | 9904 | €30,148 | €30,771 | +€623 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,148 | €30,771 | +€623 | +2.1% |
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 17 October 2026 via checked.be.