MDD 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.
MDD Kiné
Largest movements
- Deferred charges and accrued income +€9,899
up €9,899 (+1,628%), from €608 to €10,507
- Cash +€3,857
up €3,857 (+59.6%), from €6,476 to €10,333
mainly Other debts (+€15,909) and Net result for the year (+€14,068)
- Tangible fixed assets -€1,575
down €1,575 (-32.4%), from €4,864 to €3,289
of which Furniture and vehicles: -€3,114
- Receivables within one year -€1,489
down €1,489 (-36.1%), from €4,125 to €2,636
- Other debts +€15,909
up €15,909 (+766%), from €2,076 to €17,985
- Reserves -€6,397
down €6,397 (-62.3%), from €10,265 to €3,868
- Profit (loss) carried forward +€2,480
up €2,480 (+4,928%), from €50 to €2,531
- Trade debts -€1,301
down €1,301 (-97.6%), from €1,332 to €31
- Gross operating margin +€16,877
up €16,877 (+245%), from €6,894 to €23,772
- Taxes +€3,156
up €3,156 (+168%), from €1,875 to €5,031
- Financial charges +€698
up €698 (+186%), from €375 to €1,073
- Depreciation +€359
up €359 (+11.0%), from €3,254 to €3,613
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 | €16,073 | €26,765 | +€10,692 | +66.5% |
| Fixed assets | 21/28 | €4,864 | €3,289 | -€1,575 | -32.4% |
| Tangible fixed assets | 22/27 | €4,864 | €3,289 | -€1,575 | -32.4% |
| Furniture and vehicles | 24 | €4,864 | €1,750 | -€3,114 | -64.0% |
| Other tangible fixed assets | 26 | - | €1,539 | +€1,539 | |
| Current assets | 29/58 | €11,209 | €23,476 | +€12,267 | +109% |
| Amounts receivable within one year | 40/41 | €4,125 | €2,636 | -€1,489 | -36.1% |
| Other amounts receivable | 41 | €4,125 | €2,636 | -€1,489 | -36.1% |
| Cash at bank and in hand | 54/58 | €6,476 | €10,333 | +€3,857 | +59.6% |
| Deferred charges and accrued income | 490/1 | €608 | €10,507 | +€9,899 | +1,628% |
| Total equity and liabilities | 10/49 | €16,073 | €26,765 | +€10,692 | +66.5% |
| Equity | 10/15 | €11,315 | €7,398 | -€3,917 | -34.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,265 | €3,868 | -€6,397 | -62.3% |
| Distributable reserves | 133 | €10,265 | €3,868 | -€6,397 | -62.3% |
| Profit (loss) carried forward | 14 | €50 | €2,531 | +€2,480 | +4,928% |
| Amounts payable | 17/49 | €4,758 | €19,367 | +€14,609 | +307% |
| Amounts payable within one year | 42/48 | €4,758 | €19,367 | +€14,609 | +307% |
| Trade debts | 44 | €1,332 | €31 | -€1,301 | -97.6% |
| Suppliers | 440/4 | €1,332 | €31 | -€1,301 | -97.6% |
| Taxes, remuneration and social security | 45 | €1,350 | €1,350 | = | 0.0% |
| Taxes | 450/3 | €1,350 | €1,350 | = | 0.0% |
| Other amounts payable | 47/48 | €2,076 | €17,985 | +€15,909 | +766% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,254 | €3,613 | +€359 | +11.0% |
| Other operating charges | 640/8 | €85 | €55 | -€30 | -35.3% |
| Gross operating margin | 9900 | €6,894 | €23,772 | +€16,877 | +245% |
| Operating profit (loss) | 9901 | €3,555 | €20,104 | +€16,549 | +465% |
| Financial income | 75/76B | €145 | €69 | -€76 | -52.5% |
| Recurring financial income | 75 | €145 | €69 | -€76 | -52.5% |
| Financial charges | 65/66B | €375 | €1,073 | +€698 | +186% |
| Recurring financial charges | 65 | €375 | €1,073 | +€698 | +186% |
| Profit (loss) for the period before taxes | 9903 | €3,325 | €19,099 | +€15,774 | +474% |
| Income taxes | 67/77 | €1,875 | €5,031 | +€3,156 | +168% |
| Profit (loss) for the period | 9904 | €1,450 | €14,068 | +€12,618 | +870% |
| Profit (loss) for the period to be appropriated | 9905 | €1,450 | €14,068 | +€12,618 | +870% |
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 15 October 2026 via checked.be.