Kinostéo Bugnon: 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.
Kinostéo Bugnon
Largest movements
- Cash +€36,855
up €36,855 (+119.6%), from €30,814 to €67,669
mainly Net result for the year (+€52,396) and Receivables within one year (+€36,126)
- Receivables within one year -€36,126
down €36,126 (-80.9%), from €44,643 to €8,517
of which Trade receivables: -€44,331
- Tangible fixed assets +€6,569
up €6,569 (+73.5%), from €8,936 to €15,505
of which Furniture and vehicles: +€4,726
- Deferred charges and accrued income -€1,598
down €1,598 (-31.6%), from €5,051 to €3,453
- Profit (loss) carried forward +€51,563
up €51,563 (+140.4%), from €36,721 to €88,284
- Other debts -€46,032
down €46,032 (-91.3%), from €50,410 to €4,378
- Gross operating margin +€15,420
up €15,420 (+30.7%), from €50,251 to €65,671
- Depreciation +€2,898
up €2,898 (+158.0%), from €1,835 to €4,733
- Taxes -€2,307
down €2,307 (-22.5%), from €10,254 to €7,947
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 | €89,444 | €95,144 | +€5,700 | +6.4% |
| Fixed assets | 21/28 | €8,936 | €15,505 | +€6,569 | +73.5% |
| Tangible fixed assets | 22/27 | €8,936 | €15,505 | +€6,569 | +73.5% |
| Furniture and vehicles | 24 | €8,936 | €13,663 | +€4,726 | +52.9% |
| Other tangible fixed assets | 26 | - | €1,843 | +€1,843 | |
| Current assets | 29/58 | €80,508 | €79,639 | -€869 | -1.1% |
| Amounts receivable within one year | 40/41 | €44,643 | €8,517 | -€36,126 | -80.9% |
| Trade receivables | 40 | €44,331 | - | -€44,331 | |
| Other amounts receivable | 41 | €311 | €8,517 | +€8,206 | +2634.4% |
| Cash at bank and in hand | 54/58 | €30,814 | €67,669 | +€36,855 | +119.6% |
| Deferred charges and accrued income | 490/1 | €5,051 | €3,453 | -€1,598 | -31.6% |
| Total equity and liabilities | 10/49 | €89,444 | €95,144 | +€5,700 | +6.4% |
| Equity | 10/15 | €37,721 | €89,284 | +€51,563 | +136.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,721 | €88,284 | +€51,563 | +140.4% |
| Amounts payable | 17/49 | €51,723 | €5,860 | -€45,863 | -88.7% |
| Amounts payable within one year | 42/48 | €51,723 | €5,860 | -€45,863 | -88.7% |
| Trade debts | 44 | €263 | €526 | +€263 | +100.0% |
| Suppliers | 440/4 | €263 | €526 | +€263 | +100.0% |
| Taxes, remuneration and social security | 45 | €1,050 | €956 | -€94 | -8.9% |
| Taxes | 450/3 | €1,050 | €956 | -€94 | -8.9% |
| Other amounts payable | 47/48 | €50,410 | €4,378 | -€46,032 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,835 | €4,733 | +€2,898 | +158.0% |
| Other operating charges | 640/8 | €10 | €30 | +€20 | +200.0% |
| Gross operating margin | 9900 | €50,251 | €65,671 | +€15,420 | +30.7% |
| Operating profit (loss) | 9901 | €48,406 | €60,908 | +€12,502 | +25.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €572 | €568 | -€4 | -0.8% |
| Recurring financial charges | 65 | €572 | €568 | -€4 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €47,834 | €60,343 | +€12,509 | +26.2% |
| Income taxes | 67/77 | €10,254 | €7,947 | -€2,307 | -22.5% |
| Profit (loss) for the period | 9904 | €37,580 | €52,396 | +€14,816 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,580 | €52,396 | +€14,816 | +39.4% |
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 6 October 2026 via checked.be.