LaMa Kiné: 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.
LaMa Kiné
Largest movements
- Cash -€31,094
down €31,094 (-37.8%), from €82,243 to €51,149
mainly Contributions, distributions and other (-€97,134) and Investment in fixed assets (net) (-€3,440)
- Current investments -€7,537
down €7,537 (-55.6%), from €13,545 to €6,008
- Receivables within one year -€2,863
down €2,863 (-100%), from €2,863 to €0
- Tangible fixed assets +€2,187
up €2,187 (+171%), from €1,282 to €3,469
- Reserves -€54,049
down €54,049 (-100%), from €54,049 to €0
- Other debts +€14,480
up €14,480 (+35.1%), from €41,208 to €55,688
- Gross operating margin -€6,671
down €6,671 (-11.2%), from €59,338 to €52,667
- Financial income +€1,188
up €1,188 (+80.2%), from €1,481 to €2,669
of which Non-recurring financial income: +€2,660
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 | €100,098 | €60,791 | -€39,307 | -39.3% |
| Fixed assets | 21/28 | €1,282 | €3,469 | +€2,187 | +171% |
| Tangible fixed assets | 22/27 | €1,282 | €3,469 | +€2,187 | +171% |
| Furniture and vehicles | 24 | €1,282 | €3,469 | +€2,187 | +171% |
| Current assets | 29/58 | €98,817 | €57,323 | -€41,494 | -42.0% |
| Amounts receivable within one year | 40/41 | €2,863 | €0 | -€2,863 | -100% |
| Trade receivables | 40 | €2,863 | €0 | -€2,863 | -100% |
| Current investments | 50/53 | €13,545 | €6,008 | -€7,537 | -55.6% |
| Cash at bank and in hand | 54/58 | €82,243 | €51,149 | -€31,094 | -37.8% |
| Deferred charges and accrued income | 490/1 | €165 | €165 | = | 0.0% |
| Total equity and liabilities | 10/49 | €100,098 | €60,791 | -€39,307 | -39.3% |
| Equity | 10/15 | €55,049 | €1,000 | -€54,049 | -98.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €54,049 | €0 | -€54,049 | -100% |
| Distributable reserves | 133 | €54,049 | €0 | -€54,049 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,049 | €59,791 | +€14,742 | +32.7% |
| Amounts payable within one year | 42/48 | €45,049 | €59,791 | +€14,742 | +32.7% |
| Trade debts | 44 | €698 | €714 | +€15 | +2.2% |
| Suppliers | 440/4 | €698 | €714 | +€15 | +2.2% |
| Taxes, remuneration and social security | 45 | €3,143 | €3,389 | +€247 | +7.8% |
| Taxes | 450/3 | €3,143 | €3,389 | +€247 | +7.8% |
| Other amounts payable | 47/48 | €41,208 | €55,688 | +€14,480 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €1,253 | +€586 | +88.0% |
| Non-recurring operating charges | 66A | €4,916 | €0 | -€4,916 | -100% |
| Gross operating margin | 9900 | €59,338 | €52,667 | -€6,671 | -11.2% |
| Operating profit (loss) | 9901 | €53,755 | €51,414 | -€2,341 | -4.4% |
| Financial income | 75/76B | €1,481 | €2,669 | +€1,188 | +80.2% |
| Recurring financial income | 75 | €1,481 | €8 | -€1,472 | -99.4% |
| Non-recurring financial income | 76B | - | €2,660 | +€2,660 | |
| Financial charges | 65/66B | €46 | €45 | -€1 | -2.1% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €55,190 | €54,037 | -€1,152 | -2.1% |
| Income taxes | 67/77 | €11,506 | €10,952 | -€554 | -4.8% |
| Profit (loss) for the period | 9904 | €43,683 | €43,085 | -€598 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,683 | €43,085 | -€598 | -1.4% |
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 30 October 2026 via checked.be.