LD KINESIS: 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.
LD KINESIS
Largest movements
- Receivables within one year +€15,611
up €15,611 (+96.9%), from €16,114 to €31,725
of which Trade receivables: +€13,623
- Cash +€11,645
up €11,645 (+60.7%), from €19,185 to €30,830
mainly Net result for the year (+€22,919) and Trade debts (+€2,195)
- Profit (loss) carried forward +€22,919
up €22,919 (+70.0%), from €32,735 to €55,653
- Trade debts +€2,195
up €2,195 (+1,089%), from €202 to €2,397
- Tax, wage and social debts +€1,978
new in 2025: €1,978
- Gross operating margin +€20,122
up €20,122 (+193%), from €10,409 to €30,531
- Taxes +€4,420
up €4,420 (+177%), from €2,500 to €6,920
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 | €36,286 | €63,028 | +€26,742 | +73.7% |
| Fixed assets | 21/28 | €926 | €473 | -€453 | -48.9% |
| Tangible fixed assets | 22/27 | €926 | €473 | -€453 | -48.9% |
| Plant, machinery and equipment | 23 | €926 | €473 | -€453 | -48.9% |
| Current assets | 29/58 | €35,360 | €62,555 | +€27,195 | +76.9% |
| Amounts receivable within one year | 40/41 | €16,114 | €31,725 | +€15,611 | +96.9% |
| Trade receivables | 40 | €9,862 | €23,486 | +€13,623 | +138% |
| Other amounts receivable | 41 | €6,252 | €8,239 | +€1,987 | +31.8% |
| Cash at bank and in hand | 54/58 | €19,185 | €30,830 | +€11,645 | +60.7% |
| Deferred charges and accrued income | 490/1 | €61 | - | -€61 | |
| Total equity and liabilities | 10/49 | €36,286 | €63,028 | +€26,742 | +73.7% |
| Equity | 10/15 | €35,735 | €58,653 | +€22,919 | +64.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,735 | €55,653 | +€22,919 | +70.0% |
| Amounts payable | 17/49 | €552 | €4,375 | +€3,823 | +693% |
| Amounts payable within one year | 42/48 | €552 | €4,375 | +€3,823 | +693% |
| Trade debts | 44 | €202 | €2,397 | +€2,195 | +1,089% |
| Suppliers | 440/4 | €202 | €2,397 | +€2,195 | +1,089% |
| Taxes, remuneration and social security | 45 | - | €1,978 | +€1,978 | |
| Remuneration and social security | 454/9 | - | €1,978 | +€1,978 | |
| Other amounts payable | 47/48 | €350 | - | -€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €453 | +€20 | +4.6% |
| Other operating charges | 640/8 | - | €68 | +€68 | |
| Gross operating margin | 9900 | €10,409 | €30,531 | +€20,122 | +193% |
| Operating profit (loss) | 9901 | €9,976 | €30,009 | +€20,034 | +201% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €137 | €172 | +€35 | +25.4% |
| Recurring financial charges | 65 | €137 | €172 | +€35 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €9,839 | €29,838 | +€20,000 | +203% |
| Income taxes | 67/77 | €2,500 | €6,920 | +€4,420 | +177% |
| Profit (loss) for the period | 9904 | €7,339 | €22,919 | +€15,580 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €7,339 | €22,919 | +€15,580 | +212% |
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 14 October 2026 via checked.be.