Kinostéo Plapp: 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.
Kinostéo Plapp
Largest movements
- Receivables within one year +€9,486
new in 2024: €9,486
of which Other amounts receivable: +€5,183
- Cash +€9,416
up €9,416 (+47.6%), from €19,796 to €29,212
mainly Net result for the year (+€7,574) and Tax, wage and social debts (+€6,392)
- Tangible fixed assets -€433
down €433 (-38.7%), from €1,119 to €686
- Profit (loss) carried forward +€7,574
up €7,574 (+81.6%), from €9,287 to €16,861
- Tax, wage and social debts +€6,392
up €6,392 (+145%), from €4,408 to €10,800
of which Taxes: +€4,142
- Trade debts +€2,641
new in 2024: €2,641
- Other debts +€1,846
up €1,846 (+149%), from €1,236 to €3,082
- Gross operating margin -€2,893
down €2,893 (-21.1%), from €13,707 to €10,814
- Depreciation -€1,043
down €1,043 (-70.0%), from €1,491 to €448
- Taxes -€327
down €327 (-11.3%), from €2,908 to €2,580
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,930 | €39,384 | +€18,454 | +88.2% |
| Formation expenses | 20 | €15 | - | -€15 | |
| Fixed assets | 21/28 | €1,119 | €686 | -€433 | -38.7% |
| Tangible fixed assets | 22/27 | €1,119 | €686 | -€433 | -38.7% |
| Furniture and vehicles | 24 | €1,119 | €686 | -€433 | -38.7% |
| Current assets | 29/58 | €19,796 | €38,698 | +€18,902 | +95.5% |
| Amounts receivable within one year | 40/41 | - | €9,486 | +€9,486 | |
| Trade receivables | 40 | - | €4,303 | +€4,303 | |
| Other amounts receivable | 41 | - | €5,183 | +€5,183 | |
| Cash at bank and in hand | 54/58 | €19,796 | €29,212 | +€9,416 | +47.6% |
| Total equity and liabilities | 10/49 | €20,930 | €39,384 | +€18,454 | +88.2% |
| Equity | 10/15 | €15,287 | €22,861 | +€7,574 | +49.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,287 | €16,861 | +€7,574 | +81.6% |
| Amounts payable | 17/49 | €5,643 | €16,523 | +€10,880 | +193% |
| Amounts payable within one year | 42/48 | €5,643 | €16,523 | +€10,880 | +193% |
| Trade debts | 44 | - | €2,641 | +€2,641 | |
| Suppliers | 440/4 | - | €2,641 | +€2,641 | |
| Taxes, remuneration and social security | 45 | €4,408 | €10,800 | +€6,392 | +145% |
| Taxes | 450/3 | €4,408 | €8,550 | +€4,142 | +94.0% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €1,236 | €3,082 | +€1,846 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,491 | €448 | -€1,043 | -70.0% |
| Other operating charges | 640/8 | - | €58 | +€58 | |
| Gross operating margin | 9900 | €13,707 | €10,814 | -€2,893 | -21.1% |
| Operating profit (loss) | 9901 | €12,216 | €10,309 | -€1,907 | -15.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €22 | €155 | +€133 | +608% |
| Recurring financial charges | 65 | €22 | €155 | +€133 | +608% |
| Profit (loss) for the period before taxes | 9903 | €12,194 | €10,154 | -€2,040 | -16.7% |
| Income taxes | 67/77 | €2,908 | €2,580 | -€327 | -11.3% |
| Profit (loss) for the period | 9904 | €9,287 | €7,574 | -€1,712 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,287 | €7,574 | -€1,712 | -18.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.