Kinoptima 2.0: 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.
Kinoptima 2.0
Largest movements
- Cash +€15,309
up €15,309 (+27.1%), from €56,437 to €71,746
mainly Depreciation (+€17,940) and Trade debts (+€12,700)
- Intangible fixed assets -€10,200
down €10,200 (-25.0%), from €40,800 to €30,600
- Tangible fixed assets -€7,740
down €7,740 (-64.9%), from €11,922 to €4,182
of which Plant, machinery and equipment: -€5,123
- Receivables within one year +€4,535
up €4,535 (+179.4%), from €2,528 to €7,063
of which Trade receivables: +€4,323
- Debts after one year -€18,665
down €18,665 (-20.4%), from €91,644 to €72,979
- Trade debts +€12,700
up €12,700 (+30.3%), from €41,863 to €54,563
- Profit (loss) carried forward +€11,959
up €11,959 (+36.4%), from -€32,890 to -€20,930
- Other debts -€5,583
down €5,583 (-87.8%), from €6,358 to €775
- Accrued charges and deferred income +€1,360
new in 2025: €1,360
- Gross operating margin +€2,885
up €2,885 (+9.4%), from €30,756 to €33,642
- Depreciation -€761
down €761 (-4.1%), from €18,702 to €17,940
- Financial charges -€533
down €533 (-16.0%), from €3,337 to €2,804
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 | €117,417 | €118,611 | +€1,194 | +1.0% |
| Fixed assets | 21/28 | €56,018 | €38,078 | -€17,940 | -32.0% |
| Intangible fixed assets | 21 | €40,800 | €30,600 | -€10,200 | -25.0% |
| Tangible fixed assets | 22/27 | €11,922 | €4,182 | -€7,740 | -64.9% |
| Plant, machinery and equipment | 23 | €8,001 | €2,878 | -€5,123 | -64.0% |
| Furniture and vehicles | 24 | €325 | €196 | -€129 | -39.7% |
| Other tangible fixed assets | 26 | €3,596 | €1,108 | -€2,488 | -69.2% |
| Financial fixed assets | 28 | €3,296 | €3,296 | = | 0.0% |
| Current assets | 29/58 | €61,399 | €80,533 | +€19,134 | +31.2% |
| Amounts receivable within one year | 40/41 | €2,528 | €7,063 | +€4,535 | +179.4% |
| Trade receivables | 40 | €2,515 | €6,838 | +€4,323 | +171.9% |
| Other amounts receivable | 41 | €13 | €225 | +€212 | +1633.0% |
| Cash at bank and in hand | 54/58 | €56,437 | €71,746 | +€15,309 | +27.1% |
| Deferred charges and accrued income | 490/1 | €2,434 | €1,724 | -€710 | -29.2% |
| Total equity and liabilities | 10/49 | €117,417 | €118,611 | +€1,194 | +1.0% |
| Equity | 10/15 | -€26,690 | -€14,730 | +€11,959 | +44.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,890 | -€20,930 | +€11,959 | +36.4% |
| Amounts payable | 17/49 | €144,107 | €133,342 | -€10,765 | -7.5% |
| Amounts payable after more than one year | 17 | €91,644 | €72,979 | -€18,665 | -20.4% |
| Financial debts | 170/4 | €91,644 | €72,979 | -€18,665 | -20.4% |
| Amounts payable within one year | 42/48 | €52,463 | €59,003 | +€6,540 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €3,608 | €3,665 | +€58 | +1.6% |
| Trade debts | 44 | €41,863 | €54,563 | +€12,700 | +30.3% |
| Suppliers | 440/4 | €41,863 | €54,563 | +€12,700 | +30.3% |
| Taxes, remuneration and social security | 45 | €635 | €0 | -€635 | -100.0% |
| Taxes | 450/3 | €635 | €0 | -€635 | -100.0% |
| Other amounts payable | 47/48 | €6,358 | €775 | -€5,583 | -87.8% |
| Accrued charges and deferred income | 492/3 | - | €1,360 | +€1,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,702 | €17,940 | -€761 | -4.1% |
| Other operating charges | 640/8 | €1,073 | €947 | -€126 | -11.8% |
| Gross operating margin | 9900 | €30,756 | €33,642 | +€2,885 | +9.4% |
| Operating profit (loss) | 9901 | €10,981 | €14,755 | +€3,773 | +34.4% |
| Financial income | 75/76B | €25 | €9 | -€16 | -64.5% |
| Recurring financial income | 75 | €25 | €9 | -€16 | -64.5% |
| Financial charges | 65/66B | €3,337 | €2,804 | -€533 | -16.0% |
| Recurring financial charges | 65 | €3,337 | €2,804 | -€533 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €7,669 | €11,959 | +€4,290 | +55.9% |
| Profit (loss) for the period | 9904 | €7,669 | €11,959 | +€4,290 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,669 | €11,959 | +€4,290 | +55.9% |
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 7 October 2026 via checked.be.