SOS 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.
SOS Kiné
Largest movements
- Cash -€29,138
down €29,138 (-79.5%), from €36,640 to €7,502
mainly Other debts (-€34,265) and Investment in fixed assets (net) (-€22,415)
- Tangible fixed assets +€14,183
up €14,183 (+26.8%), from €52,933 to €67,116
of which Furniture and vehicles: +€8,646
- Intangible fixed assets -€8,000
down €8,000 (-14.1%), from €56,833 to €48,833
- Receivables within one year +€5,567
up €5,567 (+918%), from €606 to €6,173
of which Other amounts receivable: +€6,173
- Deferred charges and accrued income -€3,828
down €3,828 (-34.2%), from €11,200 to €7,372
- Other debts -€34,265
down €34,265 (-70.0%), from €48,983 to €14,718
- Reserves +€20,725
up €20,725 (+43.9%), from €47,254 to €67,979
- Profit (loss) carried forward -€5,127
no longer reported in 2025 (was €5,127)
- Tax, wage and social debts -€2,138
down €2,138 (-62.2%), from €3,438 to €1,300
of which Taxes: -€2,138
- Debts after one year -€1,865
down €1,865 (-4.9%), from €38,169 to €36,304
- Gross operating margin -€11,466
down €11,466 (-22.4%), from €51,075 to €39,609
- Taxes -€2,311
down €2,311 (-32.4%), from €7,138 to €4,827
- Depreciation -€2,082
down €2,082 (-11.4%), from €18,314 to €16,232
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 | €158,212 | €136,995 | -€21,216 | -13.4% |
| Fixed assets | 21/28 | €109,766 | €115,949 | +€6,183 | +5.6% |
| Intangible fixed assets | 21 | €56,833 | €48,833 | -€8,000 | -14.1% |
| Tangible fixed assets | 22/27 | €52,933 | €67,116 | +€14,183 | +26.8% |
| Plant, machinery and equipment | 23 | €39,215 | €44,752 | +€5,538 | +14.1% |
| Furniture and vehicles | 24 | €13,718 | €22,364 | +€8,646 | +63.0% |
| Current assets | 29/58 | €48,446 | €21,046 | -€27,399 | -56.6% |
| Amounts receivable within one year | 40/41 | €606 | €6,173 | +€5,567 | +918% |
| Trade receivables | 40 | €606 | - | -€606 | |
| Other amounts receivable | 41 | - | €6,173 | +€6,173 | |
| Cash at bank and in hand | 54/58 | €36,640 | €7,502 | -€29,138 | -79.5% |
| Deferred charges and accrued income | 490/1 | €11,200 | €7,372 | -€3,828 | -34.2% |
| Total equity and liabilities | 10/49 | €158,212 | €136,995 | -€21,216 | -13.4% |
| Equity | 10/15 | €54,381 | €69,979 | +€15,598 | +28.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,254 | €67,979 | +€20,725 | +43.9% |
| Distributable reserves | 133 | €47,254 | €67,979 | +€20,725 | +43.9% |
| Profit (loss) carried forward | 14 | €5,127 | - | -€5,127 | |
| Amounts payable | 17/49 | €103,830 | €67,016 | -€36,814 | -35.5% |
| Amounts payable after more than one year | 17 | €38,169 | €36,304 | -€1,865 | -4.9% |
| Financial debts | 170/4 | €38,169 | €36,304 | -€1,865 | -4.9% |
| Amounts payable within one year | 42/48 | €65,662 | €30,712 | -€34,949 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €11,413 | €12,815 | +€1,402 | +12.3% |
| Trade debts | 44 | €1,828 | €1,880 | +€52 | +2.8% |
| Suppliers | 440/4 | €1,828 | €1,880 | +€52 | +2.8% |
| Taxes, remuneration and social security | 45 | €3,438 | €1,300 | -€2,138 | -62.2% |
| Taxes | 450/3 | €2,138 | - | -€2,138 | |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €48,983 | €14,718 | -€34,265 | -70.0% |
| Non-recurring operating income | 76A | - | €5,680 | +€5,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,314 | €16,232 | -€2,082 | -11.4% |
| Other operating charges | 640/8 | €1,000 | €1,087 | +€87 | +8.7% |
| Gross operating margin | 9900 | €51,075 | €39,609 | -€11,466 | -22.4% |
| Operating profit (loss) | 9901 | €31,761 | €22,290 | -€9,471 | -29.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,938 | €1,865 | -€73 | -3.8% |
| Recurring financial charges | 65 | €1,938 | €1,865 | -€73 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €29,823 | €20,425 | -€9,398 | -31.5% |
| Income taxes | 67/77 | €7,138 | €4,827 | -€2,311 | -32.4% |
| Profit (loss) for the period | 9904 | €22,685 | €15,598 | -€7,087 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,685 | €15,598 | -€7,087 | -31.2% |
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 23 October 2026 via checked.be.