SP KINESPORT: 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.
SP KINESPORT
Largest movements
- Tangible fixed assets -€20,041
down €20,041 (-13.0%), from €154,174 to €134,134
of which Furniture and vehicles: -€11,831
- Debts after one year -€19,983
down €19,983 (-23.3%), from €85,752 to €65,769
- Other debts +€2,360
up €2,360 (+6.6%), from €35,535 to €37,895
- Profit (loss) carried forward +€1,868
up €1,868 (+79.1%), from €2,362 to €4,230
- Gross operating margin +€17,748
up €17,748 (+119%), from €14,865 to €32,613
- Financial charges -€353
down €353 (-16.0%), from €2,206 to €1,853
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 | €167,297 | €149,199 | -€18,097 | -10.8% |
| Fixed assets | 21/28 | €154,174 | €134,134 | -€20,041 | -13.0% |
| Tangible fixed assets | 22/27 | €154,174 | €134,134 | -€20,041 | -13.0% |
| Land and buildings | 22 | €107,089 | €101,585 | -€5,503 | -5.1% |
| Plant, machinery and equipment | 23 | €4,407 | €1,701 | -€2,706 | -61.4% |
| Furniture and vehicles | 24 | €42,679 | €30,848 | -€11,831 | -27.7% |
| Current assets | 29/58 | €13,122 | €15,066 | +€1,943 | +14.8% |
| Amounts receivable within one year | 40/41 | €8,383 | €8,941 | +€558 | +6.7% |
| Trade receivables | 40 | €8,383 | €8,941 | +€558 | +6.7% |
| Cash at bank and in hand | 54/58 | €3,301 | €4,836 | +€1,535 | +46.5% |
| Deferred charges and accrued income | 490/1 | €1,438 | €1,288 | -€150 | -10.4% |
| Total equity and liabilities | 10/49 | €167,297 | €149,199 | -€18,097 | -10.8% |
| Equity | 10/15 | €22,822 | €24,690 | +€1,868 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,362 | €4,230 | +€1,868 | +79.1% |
| Amounts payable | 17/49 | €144,475 | €124,509 | -€19,965 | -13.8% |
| Amounts payable after more than one year | 17 | €85,752 | €65,769 | -€19,983 | -23.3% |
| Financial debts | 170/4 | €85,752 | €65,769 | -€19,983 | -23.3% |
| Amounts payable within one year | 42/48 | €58,722 | €58,740 | +€18 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €19,660 | €19,983 | +€323 | +1.6% |
| Trade debts | 44 | €1,702 | €528 | -€1,174 | -69.0% |
| Suppliers | 440/4 | €1,702 | €528 | -€1,174 | -69.0% |
| Taxes, remuneration and social security | 45 | €1,826 | €334 | -€1,492 | -81.7% |
| Taxes | 450/3 | €1,826 | €334 | -€1,492 | -81.7% |
| Other amounts payable | 47/48 | €35,535 | €37,895 | +€2,360 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,171 | €27,107 | -€64 | -0.2% |
| Other operating charges | 640/8 | €1,187 | €1,451 | +€264 | +22.2% |
| Gross operating margin | 9900 | €14,865 | €32,613 | +€17,748 | +119% |
| Operating profit (loss) | 9901 | -€13,493 | €4,054 | +€17,548 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,206 | €1,853 | -€353 | -16.0% |
| Recurring financial charges | 65 | €2,206 | €1,853 | -€353 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,699 | €2,202 | +€17,901 | |
| Income taxes | 67/77 | €290 | €334 | +€43 | +14.9% |
| Profit (loss) for the period | 9904 | -€15,989 | €1,868 | +€17,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,989 | €1,868 | +€17,858 |
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 31 October 2026 via checked.be.