LS kiné: what changed
Two fiscal 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.
LS kiné
Largest movements
- Cash +€27,184
up €27,184 (+2385.8%), from €1,139 to €28,324
mainly Net result for the year (+€24,010) and Tax, wage and social debts (+€8,845)
- Tangible fixed assets +€8,489
new in 2025: €8,489
of which Other tangible fixed assets: +€6,561
- Deferred charges and accrued income +€974
up €974 (+360.1%), from €271 to €1,245
- Profit (loss) carried forward +€24,010
up €24,010, from -€2,909 to €21,101
- Tax, wage and social debts +€8,845
new in 2025: €8,845
- Other debts +€3,101
up €3,101 (+301.6%), from €1,028 to €4,129
- Trade debts +€554
up €554 (+129.5%), from €428 to €982
- Gross operating margin +€36,816
up €36,816, from -€2,407 to €34,408
- Taxes +€8,095
new in 2025: €8,095
- Other operating charges +€1,289
up €1,289 (+261.6%), from €493 to €1,782
- Depreciation +€443
new in 2025: €443
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 | €1,547 | €38,057 | +€36,510 | +2359.8% |
| Fixed assets | 21/28 | - | €8,489 | +€8,489 | |
| Tangible fixed assets | 22/27 | - | €8,489 | +€8,489 | |
| Furniture and vehicles | 24 | - | €1,928 | +€1,928 | |
| Other tangible fixed assets | 26 | - | €6,561 | +€6,561 | |
| Current assets | 29/58 | €1,547 | €29,568 | +€28,021 | +1811.1% |
| Amounts receivable within one year | 40/41 | €137 | - | -€137 | |
| Other amounts receivable | 41 | €137 | - | -€137 | |
| Cash at bank and in hand | 54/58 | €1,139 | €28,324 | +€27,184 | +2385.8% |
| Deferred charges and accrued income | 490/1 | €271 | €1,245 | +€974 | +360.1% |
| Total equity and liabilities | 10/49 | €1,547 | €38,057 | +€36,510 | +2359.8% |
| Equity | 10/15 | €91 | €24,101 | +€24,010 | +26399.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,909 | €21,101 | +€24,010 | |
| Amounts payable | 17/49 | €1,456 | €13,956 | +€12,500 | +858.4% |
| Amounts payable within one year | 42/48 | €1,456 | €13,956 | +€12,500 | +858.4% |
| Trade debts | 44 | €428 | €982 | +€554 | +129.5% |
| Suppliers | 440/4 | €428 | €982 | +€554 | +129.5% |
| Taxes, remuneration and social security | 45 | - | €8,845 | +€8,845 | |
| Taxes | 450/3 | - | €8,845 | +€8,845 | |
| Other amounts payable | 47/48 | €1,028 | €4,129 | +€3,101 | +301.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €443 | +€443 | |
| Other operating charges | 640/8 | €493 | €1,782 | +€1,289 | +261.6% |
| Gross operating margin | 9900 | -€2,407 | €34,408 | +€36,816 | |
| Operating profit (loss) | 9901 | -€2,900 | €32,183 | +€35,083 | |
| Financial charges | 65/66B | €9 | €78 | +€69 | +765.7% |
| Recurring financial charges | 65 | €9 | €78 | +€69 | +765.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,909 | €32,105 | +€35,014 | |
| Income taxes | 67/77 | - | €8,095 | +€8,095 | |
| Profit (loss) for the period | 9904 | -€2,909 | €24,010 | +€26,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,909 | €24,010 | +€26,919 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.