LL KINE: 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.
LL KINE
Largest movements
- Cash +€41,971
up €41,971 (+99.1%), from €42,346 to €84,316
mainly Net result for the year (+€26,057) and Deferred charges and accrued income (+€8,217)
- Deferred charges and accrued income -€8,217
down €8,217 (-43.9%), from €18,730 to €10,513
- Intangible fixed assets -€3,500
down €3,500 (-12.5%), from €28,000 to €24,500
- Receivables within one year -€1,851
down €1,851 (-38.0%), from €4,870 to €3,019
- Reserves +€26,057
up €26,057 (+51.5%), from €50,599 to €76,656
- Tax, wage and social debts +€1,923
up €1,923 (+9.9%), from €19,470 to €21,394
- Gross operating margin -€3,170
down €3,170 (-7.1%), from €44,510 to €41,340
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 | €95,672 | €123,997 | +€28,325 | +29.6% |
| Fixed assets | 21/28 | €29,726 | €26,148 | -€3,578 | -12.0% |
| Intangible fixed assets | 21 | €28,000 | €24,500 | -€3,500 | -12.5% |
| Tangible fixed assets | 22/27 | €1,726 | €1,648 | -€78 | -4.5% |
| Furniture and vehicles | 24 | €1,726 | €1,648 | -€78 | -4.5% |
| Current assets | 29/58 | €65,946 | €97,849 | +€31,903 | +48.4% |
| Amounts receivable within one year | 40/41 | €4,870 | €3,019 | -€1,851 | -38.0% |
| Trade receivables | 40 | €4,870 | €3,019 | -€1,851 | -38.0% |
| Cash at bank and in hand | 54/58 | €42,346 | €84,316 | +€41,971 | +99.1% |
| Deferred charges and accrued income | 490/1 | €18,730 | €10,513 | -€8,217 | -43.9% |
| Total equity and liabilities | 10/49 | €95,672 | €123,997 | +€28,325 | +29.6% |
| Equity | 10/15 | €52,599 | €78,656 | +€26,057 | +49.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,599 | €76,656 | +€26,057 | +51.5% |
| Distributable reserves | 133 | €50,599 | €76,656 | +€26,057 | +51.5% |
| Amounts payable | 17/49 | €43,072 | €45,341 | +€2,268 | +5.3% |
| Amounts payable within one year | 42/48 | €43,072 | €45,341 | +€2,268 | +5.3% |
| Trade debts | 44 | €882 | €396 | -€486 | -55.1% |
| Suppliers | 440/4 | €882 | €396 | -€486 | -55.1% |
| Taxes, remuneration and social security | 45 | €19,470 | €21,394 | +€1,923 | +9.9% |
| Taxes | 450/3 | €19,470 | €21,394 | +€1,923 | +9.9% |
| Other amounts payable | 47/48 | €22,721 | €23,551 | +€831 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,282 | €4,285 | +€4 | +0.1% |
| Other operating charges | 640/8 | €98 | €101 | +€3 | +3.4% |
| Gross operating margin | 9900 | €44,510 | €41,340 | -€3,170 | -7.1% |
| Operating profit (loss) | 9901 | €40,130 | €36,954 | -€3,177 | -7.9% |
| Financial income | 75/76B | €128 | €329 | +€201 | +156.7% |
| Recurring financial income | 75 | €128 | €329 | +€201 | +156.7% |
| Financial charges | 65/66B | €808 | €641 | -€167 | -20.6% |
| Recurring financial charges | 65 | €808 | €641 | -€167 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €39,451 | €36,642 | -€2,809 | -7.1% |
| Income taxes | 67/77 | €10,946 | €10,585 | -€361 | -3.3% |
| Profit (loss) for the period | 9904 | €28,505 | €26,057 | -€2,448 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,505 | €26,057 | -€2,448 | -8.6% |
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 11 October 2026 via checked.be.