Personal 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.
Personal Kiné
Largest movements
- Cash -€40,630
down €40,630 (-53.9%), from €75,440 to €34,810
mainly Deferred charges and accrued income (-€28,341) and Receivables within one year (-€23,212)
- Deferred charges and accrued income +€28,341
up €28,341 (+293%), from €9,658 to €37,998
- Receivables within one year +€23,212
up €23,212 (+47.5%), from €48,821 to €72,033
of which Other amounts receivable: +€22,908
- Tangible fixed assets -€2,781
down €2,781 (-14.5%), from €19,223 to €16,442
of which Other tangible fixed assets: -€1,436
- Other debts -€14,913
down €14,913 (-94.7%), from €15,746 to €833
- Trade debts +€10,887
up €10,887 (+46.1%), from €23,617 to €34,504
- Accrued charges and deferred income +€8,724
up €8,724 (+24.5%), from €35,549 to €44,273
- Tax, wage and social debts +€1,729
up €1,729 (+17.8%), from €9,721 to €11,450
- Reserves +€1,706
up €1,706 (+2.6%), from €66,656 to €68,362
of which Tax-exempt reserves: +€1,423
- Gross operating margin -€65,694
down €65,694 (-65.3%), from €100,528 to €34,834
- Taxes -€22,017
down €22,017 (-90.6%), from €24,297 to €2,280
- Other operating charges +€1,259
up €1,259 (+508%), from €248 to €1,507
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 | €153,142 | €161,283 | +€8,142 | +5.3% |
| Fixed assets | 21/28 | €19,223 | €16,442 | -€2,781 | -14.5% |
| Tangible fixed assets | 22/27 | €19,223 | €16,442 | -€2,781 | -14.5% |
| Plant, machinery and equipment | 23 | €5,393 | €4,047 | -€1,345 | -24.9% |
| Other tangible fixed assets | 26 | €13,830 | €12,394 | -€1,436 | -10.4% |
| Current assets | 29/58 | €133,919 | €144,842 | +€10,923 | +8.2% |
| Amounts receivable within one year | 40/41 | €48,821 | €72,033 | +€23,212 | +47.5% |
| Trade receivables | 40 | - | €304 | +€304 | |
| Other amounts receivable | 41 | €48,821 | €71,729 | +€22,908 | +46.9% |
| Cash at bank and in hand | 54/58 | €75,440 | €34,810 | -€40,630 | -53.9% |
| Deferred charges and accrued income | 490/1 | €9,658 | €37,998 | +€28,341 | +293% |
| Total equity and liabilities | 10/49 | €153,142 | €161,283 | +€8,142 | +5.3% |
| Equity | 10/15 | €67,156 | €68,862 | +€1,706 | +2.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €66,656 | €68,362 | +€1,706 | +2.6% |
| Tax-exempt reserves | 132 | €42,100 | €43,523 | +€1,423 | +3.4% |
| Distributable reserves | 133 | €24,556 | €24,838 | +€283 | +1.2% |
| Amounts payable | 17/49 | €85,986 | €92,422 | +€6,436 | +7.5% |
| Amounts payable within one year | 42/48 | €50,437 | €48,148 | -€2,289 | -4.5% |
| Financial debts | 43 | €1,352 | €1,361 | +€8 | +0.6% |
| Credit institutions | 430/8 | €1,352 | €1,361 | +€8 | +0.6% |
| Trade debts | 44 | €23,617 | €34,504 | +€10,887 | +46.1% |
| Suppliers | 440/4 | €23,617 | €34,504 | +€10,887 | +46.1% |
| Taxes, remuneration and social security | 45 | €9,721 | €11,450 | +€1,729 | +17.8% |
| Taxes | 450/3 | €9,721 | €11,450 | +€1,729 | +17.8% |
| Other amounts payable | 47/48 | €15,746 | €833 | -€14,913 | -94.7% |
| Accrued charges and deferred income | 492/3 | €35,549 | €44,273 | +€8,724 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,864 | €2,781 | +€917 | +49.2% |
| Other operating charges | 640/8 | €248 | €1,507 | +€1,259 | +508% |
| Non-recurring operating charges | 66A | €5,500 | €25,171 | +€19,671 | +358% |
| Gross operating margin | 9900 | €100,528 | €34,834 | -€65,694 | -65.3% |
| Operating profit (loss) | 9901 | €92,916 | €5,374 | -€87,542 | -94.2% |
| Financial income | 75/76B | €0 | €619 | +€619 | +6,186,800% |
| Recurring financial income | 75 | €0 | €619 | +€619 | +6,186,800% |
| Financial charges | 65/66B | €1,104 | €1,087 | -€17 | -1.6% |
| Recurring financial charges | 65 | €1,104 | €1,087 | -€17 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €91,812 | €4,906 | -€86,906 | -94.7% |
| Income taxes | 67/77 | €24,297 | €2,280 | -€22,017 | -90.6% |
| Profit (loss) for the period | 9904 | €67,515 | €2,626 | -€64,889 | -96.1% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €1,423 | -€40,677 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,415 | €1,202 | -€24,212 | -95.3% |
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 26 October 2026 via checked.be.