KINOSMOSE: 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.
KINOSMOSE
Largest movements
- Tangible fixed assets +€25,082
up €25,082 (+390%), from €6,426 to €31,508
- Cash +€11,983
up €11,983 (+24.7%), from €48,488 to €60,471
mainly Net result for the year (+€28,093) and Receivables within one year (+€8,572)
- Receivables within one year -€8,572
down €8,572 (-74.7%), from €11,473 to €2,900
of which Trade receivables: -€10,922
- Reserves +€28,093
up €28,093 (+49.3%), from €56,930 to €85,022
- Gross operating margin -€16,748
down €16,748 (-27.5%), from €60,950 to €44,203
- Depreciation +€4,696
up €4,696 (+150%), from €3,122 to €7,818
- Taxes -€3,468
down €3,468 (-29.9%), from €11,583 to €8,115
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 | €66,977 | €95,528 | +€28,550 | +42.6% |
| Fixed assets | 21/28 | €6,426 | €31,508 | +€25,082 | +390% |
| Tangible fixed assets | 22/27 | €6,426 | €31,508 | +€25,082 | +390% |
| Furniture and vehicles | 24 | €6,426 | €31,508 | +€25,082 | +390% |
| Current assets | 29/58 | €60,551 | €64,020 | +€3,468 | +5.7% |
| Amounts receivable within one year | 40/41 | €11,473 | €2,900 | -€8,572 | -74.7% |
| Trade receivables | 40 | €11,473 | €551 | -€10,922 | -95.2% |
| Other amounts receivable | 41 | - | €2,349 | +€2,349 | |
| Cash at bank and in hand | 54/58 | €48,488 | €60,471 | +€11,983 | +24.7% |
| Deferred charges and accrued income | 490/1 | €591 | €649 | +€58 | +9.8% |
| Total equity and liabilities | 10/49 | €66,977 | €95,528 | +€28,550 | +42.6% |
| Equity | 10/15 | €59,930 | €88,022 | +€28,093 | +46.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €56,930 | €85,022 | +€28,093 | +49.3% |
| Distributable reserves | 133 | €56,930 | €85,022 | +€28,093 | +49.3% |
| Amounts payable | 17/49 | €7,048 | €7,505 | +€458 | +6.5% |
| Amounts payable within one year | 42/48 | €7,048 | €7,505 | +€458 | +6.5% |
| Trade debts | 44 | €211 | €519 | +€309 | +147% |
| Suppliers | 440/4 | €211 | €519 | +€309 | +147% |
| Taxes, remuneration and social security | 45 | €3,975 | €3,975 | = | 0.0% |
| Taxes | 450/3 | €3,975 | €3,975 | = | 0.0% |
| Other amounts payable | 47/48 | €2,862 | €3,011 | +€149 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,122 | €7,818 | +€4,696 | +150% |
| Other operating charges | 640/8 | - | €342 | +€342 | |
| Gross operating margin | 9900 | €60,950 | €44,203 | -€16,748 | -27.5% |
| Operating profit (loss) | 9901 | €57,828 | €36,042 | -€21,786 | -37.7% |
| Financial income | 75/76B | €27 | €214 | +€186 | +678% |
| Recurring financial income | 75 | €27 | €214 | +€186 | +678% |
| Financial charges | 65/66B | €122 | €48 | -€73 | -60.3% |
| Recurring financial charges | 65 | €122 | €48 | -€73 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €57,734 | €36,208 | -€21,526 | -37.3% |
| Income taxes | 67/77 | €11,583 | €8,115 | -€3,468 | -29.9% |
| Profit (loss) for the period | 9904 | €46,151 | €28,093 | -€18,058 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,151 | €28,093 | -€18,058 | -39.1% |
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 13 October 2026 via checked.be.