KINOSA: 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.
KINOSA
Largest movements
- Cash +€17,342
up €17,342 (+13.2%), from €131,373 to €148,715
mainly Net result for the year (+€14,058) and Other debts (+€1,801)
- Reserves +€14,059
up €14,059 (+22.3%), from €63,112 to €77,171
of which Distributable reserves: +€14,059
- Other debts +€1,801
up €1,801 (+493%), from €365 to €2,166
- Gross operating margin +€4,646
up €4,646 (+27.4%), from €16,977 to €21,623
- Taxes -€219
down €219 (-3.2%), from €6,817 to €6,598
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 | €133,154 | €150,496 | +€17,342 | +13.0% |
| Fixed assets | 21/28 | €1,781 | €1,781 | = | 0.0% |
| Financial fixed assets | 28 | €1,781 | €1,781 | = | 0.0% |
| Current assets | 29/58 | €131,373 | €148,715 | +€17,342 | +13.2% |
| Cash at bank and in hand | 54/58 | €131,373 | €148,715 | +€17,342 | +13.2% |
| Total equity and liabilities | 10/49 | €133,154 | €150,496 | +€17,342 | +13.0% |
| Equity | 10/15 | €129,760 | €143,819 | +€14,059 | +10.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €63,112 | €77,171 | +€14,059 | +22.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,252 | €75,311 | +€14,059 | +23.0% |
| Profit (loss) carried forward | 14 | €60,451 | €60,451 | = | 0.0% |
| Amounts payable | 17/49 | €3,394 | €6,677 | +€3,283 | +96.7% |
| Amounts payable within one year | 42/48 | €3,394 | €6,677 | +€3,283 | +96.7% |
| Current portion of amounts payable after more than one year | 42 | €1,029 | €1,023 | -€6 | -0.6% |
| Trade debts | 44 | - | €288 | +€288 | |
| Suppliers | 440/4 | - | €288 | +€288 | |
| Taxes, remuneration and social security | 45 | €2,000 | €3,200 | +€1,200 | +60.0% |
| Taxes | 450/3 | €2,000 | €3,200 | +€1,200 | +60.0% |
| Other amounts payable | 47/48 | €365 | €2,166 | +€1,801 | +493% |
| Other operating charges | 640/8 | €1,022 | €1,038 | +€16 | +1.6% |
| Non-recurring operating charges | 66A | - | €190 | +€190 | |
| Gross operating margin | 9900 | €16,977 | €21,623 | +€4,646 | +27.4% |
| Operating profit (loss) | 9901 | €15,955 | €20,395 | +€4,440 | +27.8% |
| Financial income | 75/76B | €353 | €482 | +€129 | +36.5% |
| Recurring financial income | 75 | €353 | €482 | +€129 | +36.5% |
| Financial charges | 65/66B | €260 | €221 | -€39 | -15.0% |
| Recurring financial charges | 65 | €260 | €221 | -€39 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €16,048 | €20,656 | +€4,608 | +28.7% |
| Income taxes | 67/77 | €6,817 | €6,598 | -€219 | -3.2% |
| Profit (loss) for the period | 9904 | €9,231 | €14,058 | +€4,827 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,231 | €14,058 | +€4,827 | +52.3% |
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 15 October 2026 via checked.be.