PLANET KINOR: 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.
PLANET KINOR
Largest movements
- Tangible fixed assets -€5,891
no longer reported in 2026 (was €5,891)
of which Plant, machinery and equipment: -€4,005
- Receivables within one year -€1,808
down €1,808 (-38.5%), from €4,697 to €2,889
- Cash -€1,541
down €1,541 (-69.7%), from €2,212 to €671
mainly Net result for the year (-€14,812) and Tax, wage and social debts (-€35)
- Profit (loss) carried forward -€14,812
down €14,812 (-118.4%), from -€12,505 to -€27,317
- Other debts +€5,607
up €5,607 (+1185.4%), from €473 to €6,080
- Other operating charges +€2,712
new in 2026: €2,712
- Gross operating margin -€2,635
down €2,635 (-108.9%), from -€2,419 to -€5,054
- Financial charges +€161
up €161 (+16.2%), from €994 to €1,155
- Depreciation +€107
up €107 (+7.9%), from €1,355 to €1,462
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,800 | €3,560 | -€9,240 | -72.2% |
| Fixed assets | 21/28 | €5,891 | - | -€5,891 | |
| Tangible fixed assets | 22/27 | €5,891 | - | -€5,891 | |
| Plant, machinery and equipment | 23 | €4,005 | - | -€4,005 | |
| Furniture and vehicles | 24 | €1,886 | - | -€1,886 | |
| Current assets | 29/58 | €6,909 | €3,560 | -€3,349 | -48.5% |
| Amounts receivable within one year | 40/41 | €4,697 | €2,889 | -€1,808 | -38.5% |
| Other amounts receivable | 41 | €4,697 | €2,889 | -€1,808 | -38.5% |
| Cash at bank and in hand | 54/58 | €2,212 | €671 | -€1,541 | -69.7% |
| Total equity and liabilities | 10/49 | €12,800 | €3,560 | -€9,240 | -72.2% |
| Equity | 10/15 | €12,292 | -€2,520 | -€14,812 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,505 | -€27,317 | -€14,812 | -118.4% |
| Amounts payable | 17/49 | €508 | €6,080 | +€5,572 | +1096.9% |
| Amounts payable within one year | 42/48 | €508 | €6,080 | +€5,572 | +1096.9% |
| Taxes, remuneration and social security | 45 | €35 | - | -€35 | |
| Taxes | 450/3 | €35 | - | -€35 | |
| Other amounts payable | 47/48 | €473 | €6,080 | +€5,607 | +1185.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,355 | €1,462 | +€107 | +7.9% |
| Other operating charges | 640/8 | - | €2,712 | +€2,712 | |
| Non-recurring operating charges | 66A | - | €4,429 | +€4,429 | |
| Gross operating margin | 9900 | -€2,419 | -€5,054 | -€2,635 | -108.9% |
| Operating profit (loss) | 9901 | -€3,774 | -€13,657 | -€9,883 | -261.9% |
| Financial charges | 65/66B | €994 | €1,155 | +€161 | +16.2% |
| Recurring financial charges | 65 | €994 | €1,155 | +€161 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,768 | -€14,812 | -€10,044 | -210.7% |
| Profit (loss) for the period | 9904 | -€4,768 | -€14,812 | -€10,044 | -210.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,768 | -€14,812 | -€10,044 | -210.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.