KINT: 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.
What changed
KINT
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,357
2024 · €8,879-€5,523
Equity
€170,932
2024 · €167,575+€3,357
Cash
€9,917
2024 · €6,062+€3,856
Balance sheet total
€660,224
2024 · €679,521-€19,297
Largest movements
Assets
- Tangible fixed assets -€23,553
down €23,553 (-3.5%), from €668,200 to €644,646
of which Land and buildings: -€24,363
Equity and liabilities
- Debts after one year -€32,875
down €32,875 (-26.5%), from €123,973 to €91,098
Income statement
- Gross operating margin -€5,293
down €5,293 (-11.8%), from €44,912 to €39,619
- Depreciation +€1,761
up €1,761 (+6.8%), from €25,738 to €27,498
- Financial charges -€1,269
down €1,269 (-17.5%), from €7,252 to €5,983
- Taxes -€552
down €552 (-62.2%), from €888 to €336
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.
Result 2024
€8,879
Gross operating margin
-€5,293
Depreciation
-€1,761
Other operating charges
-€225
Financial income
-€65
Financial charges
+€1,269
Taxes
+€552
Result 2025
€3,357
raises the resultlowers the result
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.
From operations
+€39,419
Investment
-€3,945
Financing
-€31,619
Cash 2024
€6,062
From operations (derived)
+€39,419
Net result for the year
+€3,357
Depreciation
+€27,498
Stocks and contracts
-€249
Receivables within one year
+€781
Deferred charges and accrued income
-€933
Trade debts
+€3,797
Tax, wage and social debts
+€1,533
Advances received
+€1,120
Other debts
+€3,744
Accrued charges and deferred income
-€1,228
Investment (derived)
-€3,945
Investment in fixed assets (net)
-€3,945
Financing
-€31,619
Debts after one year
-€32,875
Current portion of long-term debt
+€1,257
Cash 2025
€9,917
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,521 | €660,224 | -€19,297 | -2.8% |
| Fixed assets | 21/28 | €668,200 | €644,646 | -€23,553 | -3.5% |
| Tangible fixed assets | 22/27 | €668,200 | €644,646 | -€23,553 | -3.5% |
| Land and buildings | 22 | €657,292 | €632,929 | -€24,363 | -3.7% |
| Plant, machinery and equipment | 23 | €10,908 | €10,795 | -€112 | -1.0% |
| Furniture and vehicles | 24 | - | €922 | +€922 | |
| Current assets | 29/58 | €11,321 | €15,578 | +€4,257 | +37.6% |
| Stocks and contracts in progress | 3 | €2,132 | €2,381 | +€249 | +11.7% |
| Stocks | 30/36 | €2,132 | €2,381 | +€249 | +11.7% |
| Amounts receivable within one year | 40/41 | €791 | €11 | -€781 | -98.7% |
| Trade receivables | 40 | €791 | €0 | -€791 | -100% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €6,062 | €9,917 | +€3,856 | +63.6% |
| Deferred charges and accrued income | 490/1 | €2,336 | €3,269 | +€933 | +39.9% |
| Total equity and liabilities | 10/49 | €679,521 | €660,224 | -€19,297 | -2.8% |
| Equity | 10/15 | €167,575 | €170,932 | +€3,357 | +2.0% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Capital | 10 | €87,500 | €87,500 | = | 0.0% |
| Issued capital | 100 | €87,500 | €87,500 | = | 0.0% |
| Reserves | 13 | €80,075 | €83,432 | +€3,357 | +4.2% |
| Non-distributable reserves | 130/1 | €8,750 | €8,750 | = | 0.0% |
| Legal reserve | 130 | €8,750 | €8,750 | = | 0.0% |
| Distributable reserves | 133 | €71,325 | €74,682 | +€3,357 | +4.7% |
| Amounts payable | 17/49 | €511,946 | €489,292 | -€22,653 | -4.4% |
| Amounts payable after more than one year | 17 | €123,973 | €91,098 | -€32,875 | -26.5% |
| Financial debts | 170/4 | €123,973 | €91,098 | -€32,875 | -26.5% |
| Amounts payable within one year | 42/48 | €385,560 | €397,010 | +€11,450 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €31,619 | €32,875 | +€1,257 | +4.0% |
| Trade debts | 44 | €4 | €3,801 | +€3,797 | +96,853% |
| Suppliers | 440/4 | €4 | €3,801 | +€3,797 | +96,853% |
| Advances received on contracts in progress | 46 | €240 | €1,360 | +€1,120 | +467% |
| Taxes, remuneration and social security | 45 | €4,298 | €5,832 | +€1,533 | +35.7% |
| Taxes | 450/3 | €4,298 | €5,832 | +€1,533 | +35.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €349,399 | €353,142 | +€3,744 | +1.1% |
| Accrued charges and deferred income | 492/3 | €2,413 | €1,185 | -€1,228 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,738 | €27,498 | +€1,761 | +6.8% |
| Other operating charges | 640/8 | €2,255 | €2,480 | +€225 | +10.0% |
| Gross operating margin | 9900 | €44,912 | €39,619 | -€5,293 | -11.8% |
| Operating profit (loss) | 9901 | €16,919 | €9,641 | -€7,279 | -43.0% |
| Financial income | 75/76B | €100 | €34 | -€65 | -65.6% |
| Recurring financial income | 75 | €100 | €34 | -€65 | -65.6% |
| Financial charges | 65/66B | €7,252 | €5,983 | -€1,269 | -17.5% |
| Recurring financial charges | 65 | €7,252 | €5,983 | -€1,269 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €9,767 | €3,692 | -€6,075 | -62.2% |
| Income taxes | 67/77 | €888 | €336 | -€552 | -62.2% |
| Profit (loss) for the period | 9904 | €8,879 | €3,357 | -€5,523 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,879 | €3,357 | -€5,523 | -62.2% |
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 24 October 2026 via checked.be.