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
- Tangible fixed assets +€9,008
up €9,008 (+2,695%), from €334 to €9,343
of which Other tangible fixed assets: +€6,575
- Intangible fixed assets -€9,000
down €9,000 (-10.2%), from €88,451 to €79,451
- Cash +€7,420
up €7,420 (+224%), from €3,318 to €10,738
mainly Net result for the year (+€20,017) and Depreciation (+€9,488)
- Deferred charges and accrued income -€1,426
down €1,426 (-13.5%), from €10,528 to €9,101
- Profit (loss) carried forward +€20,017
up €20,017, from -€7,727 to €12,290
- Debts after one year -€14,384
down €14,384 (-16.9%), from €85,105 to €70,721
- Other debts -€5,810
down €5,810 (-96.4%), from €6,028 to €218
- Tax, wage and social debts +€5,210
new in 2025: €5,210
- Gross operating margin +€41,988
up €41,988, from -€4,133 to €37,855
- Depreciation +€7,938
up €7,938 (+512%), from €1,550 to €9,488
- Taxes +€4,460
new in 2025: €4,460
- Financial charges +€2,384
up €2,384 (+363%), from €657 to €3,041
- Other operating charges -€537
down €537 (-38.7%), from €1,387 to €850
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 | €102,631 | €108,633 | +€6,002 | +5.8% |
| Fixed assets | 21/28 | €88,785 | €88,793 | +€8 | 0.0% |
| Intangible fixed assets | 21 | €88,451 | €79,451 | -€9,000 | -10.2% |
| Tangible fixed assets | 22/27 | €334 | €9,343 | +€9,008 | +2,695% |
| Furniture and vehicles | 24 | €334 | €2,768 | +€2,434 | +728% |
| Other tangible fixed assets | 26 | - | €6,575 | +€6,575 | |
| Current assets | 29/58 | €13,846 | €19,839 | +€5,994 | +43.3% |
| Cash at bank and in hand | 54/58 | €3,318 | €10,738 | +€7,420 | +224% |
| Deferred charges and accrued income | 490/1 | €10,528 | €9,101 | -€1,426 | -13.5% |
| Total equity and liabilities | 10/49 | €102,631 | €108,633 | +€6,002 | +5.8% |
| Equity | 10/15 | -€4,727 | €15,290 | +€20,017 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,727 | €12,290 | +€20,017 | |
| Amounts payable | 17/49 | €107,358 | €93,343 | -€14,015 | -13.1% |
| Amounts payable after more than one year | 17 | €85,105 | €70,721 | -€14,384 | -16.9% |
| Financial debts | 170/4 | €85,105 | €70,721 | -€14,384 | -16.9% |
| Amounts payable within one year | 42/48 | €22,253 | €21,872 | -€381 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €14,384 | €14,384 | = | 0.0% |
| Trade debts | 44 | €1,841 | €2,059 | +€219 | +11.9% |
| Suppliers | 440/4 | €1,841 | €2,059 | +€219 | +11.9% |
| Taxes, remuneration and social security | 45 | - | €5,210 | +€5,210 | |
| Taxes | 450/3 | - | €5,210 | +€5,210 | |
| Other amounts payable | 47/48 | €6,028 | €218 | -€5,810 | -96.4% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €9,488 | +€7,938 | +512% |
| Other operating charges | 640/8 | €1,387 | €850 | -€537 | -38.7% |
| Gross operating margin | 9900 | -€4,133 | €37,855 | +€41,988 | |
| Operating profit (loss) | 9901 | -€7,070 | €27,518 | +€34,588 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €657 | €3,041 | +€2,384 | +363% |
| Recurring financial charges | 65 | €657 | €3,041 | +€2,384 | +363% |
| Profit (loss) for the period before taxes | 9903 | -€7,727 | €24,477 | +€32,204 | |
| Income taxes | 67/77 | - | €4,460 | +€4,460 | |
| Profit (loss) for the period | 9904 | -€7,727 | €20,017 | +€27,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,727 | €20,017 | +€27,744 |
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 18 October 2026 via checked.be.