NB 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.
NB KINÉ
Largest movements
- Cash +€43,552
up €43,552 (+57.9%), from €75,179 to €118,731
mainly Other debts (+€89,077) and Net result for the year (+€35,772)
- Tangible fixed assets -€12,061
down €12,061 (-10.5%), from €114,454 to €102,393
of which Land and buildings: -€7,189
- Other debts +€89,077
up €89,077 (+501%), from €17,769 to €106,846
- Profit (loss) carried forward -€52,776
down €52,776 (-98.6%), from €53,549 to €772
- Debts after one year -€7,169
down €7,169 (-6.6%), from €108,171 to €101,002
- Gross operating margin +€15,247
up €15,247 (+33.5%), from €45,544 to €60,791
- Taxes +€2,718
up €2,718 (+52.6%), from €5,163 to €7,881
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 | €194,081 | €223,900 | +€29,819 | +15.4% |
| Fixed assets | 21/28 | €114,454 | €102,393 | -€12,061 | -10.5% |
| Tangible fixed assets | 22/27 | €114,454 | €102,393 | -€12,061 | -10.5% |
| Land and buildings | 22 | €108,207 | €101,018 | -€7,189 | -6.6% |
| Plant, machinery and equipment | 23 | €1,807 | €0 | -€1,807 | -100% |
| Furniture and vehicles | 24 | €4,440 | €1,375 | -€3,066 | -69.0% |
| Current assets | 29/58 | €79,627 | €121,507 | +€41,880 | +52.6% |
| Cash at bank and in hand | 54/58 | €75,179 | €118,731 | +€43,552 | +57.9% |
| Deferred charges and accrued income | 490/1 | €4,448 | €2,776 | -€1,672 | -37.6% |
| Total equity and liabilities | 10/49 | €194,081 | €223,900 | +€29,819 | +15.4% |
| Equity | 10/15 | €56,549 | €3,772 | -€52,776 | -93.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,549 | €772 | -€52,776 | -98.6% |
| Amounts payable | 17/49 | €137,533 | €220,128 | +€82,595 | +60.1% |
| Amounts payable after more than one year | 17 | €108,171 | €101,002 | -€7,169 | -6.6% |
| Financial debts | 170/4 | €108,171 | €101,002 | -€7,169 | -6.6% |
| Amounts payable within one year | 42/48 | €27,848 | €117,795 | +€89,948 | +323% |
| Current portion of amounts payable after more than one year | 42 | €7,048 | €7,169 | +€120 | +1.7% |
| Trade debts | 44 | €367 | €400 | +€33 | +8.9% |
| Suppliers | 440/4 | €367 | €400 | +€33 | +8.9% |
| Taxes, remuneration and social security | 45 | €2,663 | €3,381 | +€718 | +27.0% |
| Taxes | 450/3 | €1,163 | €1,881 | +€718 | +61.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €17,769 | €106,846 | +€89,077 | +501% |
| Accrued charges and deferred income | 492/3 | €1,514 | €1,330 | -€184 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,282 | €12,061 | -€221 | -1.8% |
| Other operating charges | 640/8 | €1,760 | €1,873 | +€113 | +6.4% |
| Gross operating margin | 9900 | €45,544 | €60,791 | +€15,247 | +33.5% |
| Operating profit (loss) | 9901 | €31,502 | €46,856 | +€15,354 | +48.7% |
| Financial charges | 65/66B | €3,339 | €3,203 | -€136 | -4.1% |
| Recurring financial charges | 65 | €3,339 | €3,203 | -€136 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €28,162 | €43,653 | +€15,491 | +55.0% |
| Income taxes | 67/77 | €5,163 | €7,881 | +€2,718 | +52.6% |
| Profit (loss) for the period | 9904 | €22,999 | €35,772 | +€12,773 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,999 | €35,772 | +€12,773 | +55.5% |
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.