T&S Kine: 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.
T&S Kine
Largest movements
- Cash +€45,755
up €45,755 (+112%), from €40,825 to €86,580
mainly Net result for the year (+€36,235) and Tax, wage and social debts (+€3,871)
- Deferred charges and accrued income -€3,606
down €3,606 (-23.7%), from €15,230 to €11,624
- Tangible fixed assets -€1,643
down €1,643 (-33.5%), from €4,907 to €3,264
of which Plant, machinery and equipment: -€977
- Reserves +€36,235
up €36,235 (+86.3%), from €41,986 to €78,221
- Tax, wage and social debts +€3,871
up €3,871 (+29.8%), from €13,009 to €16,880
- Gross operating margin +€6,915
up €6,915 (+14.9%), from €46,407 to €53,322
- Taxes +€1,122
up €1,122 (+9.0%), from €12,509 to €13,631
- Depreciation +€998
up €998 (+155%), from €645 to €1,643
- Other operating charges +€595
up €595 (+50.8%), from €1,172 to €1,767
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 | €60,962 | €101,469 | +€40,506 | +66.4% |
| Fixed assets | 21/28 | €4,907 | €3,264 | -€1,643 | -33.5% |
| Tangible fixed assets | 22/27 | €4,907 | €3,264 | -€1,643 | -33.5% |
| Plant, machinery and equipment | 23 | €2,633 | €1,656 | -€977 | -37.1% |
| Furniture and vehicles | 24 | €2,273 | €1,608 | -€666 | -29.3% |
| Current assets | 29/58 | €56,055 | €98,205 | +€42,149 | +75.2% |
| Cash at bank and in hand | 54/58 | €40,825 | €86,580 | +€45,755 | +112% |
| Deferred charges and accrued income | 490/1 | €15,230 | €11,624 | -€3,606 | -23.7% |
| Total equity and liabilities | 10/49 | €60,962 | €101,469 | +€40,506 | +66.4% |
| Equity | 10/15 | €46,486 | €82,721 | +€36,235 | +77.9% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €41,986 | €78,221 | +€36,235 | +86.3% |
| Distributable reserves | 133 | €41,986 | €78,221 | +€36,235 | +86.3% |
| Amounts payable | 17/49 | €14,477 | €18,748 | +€4,271 | +29.5% |
| Amounts payable within one year | 42/48 | €14,477 | €18,748 | +€4,271 | +29.5% |
| Trade debts | 44 | €499 | €1,165 | +€666 | +133% |
| Suppliers | 440/4 | €499 | €1,165 | +€666 | +133% |
| Taxes, remuneration and social security | 45 | €13,009 | €16,880 | +€3,871 | +29.8% |
| Taxes | 450/3 | €13,009 | €16,880 | +€3,871 | +29.8% |
| Other amounts payable | 47/48 | €969 | €703 | -€266 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €645 | €1,643 | +€998 | +155% |
| Other operating charges | 640/8 | €1,172 | €1,767 | +€595 | +50.8% |
| Gross operating margin | 9900 | €46,407 | €53,322 | +€6,915 | +14.9% |
| Operating profit (loss) | 9901 | €44,591 | €49,912 | +€5,321 | +11.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €52 | €48 | -€4 | -7.8% |
| Recurring financial charges | 65 | €52 | €48 | -€4 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €44,539 | €49,866 | +€5,327 | +12.0% |
| Income taxes | 67/77 | €12,509 | €13,631 | +€1,122 | +9.0% |
| Profit (loss) for the period | 9904 | €32,030 | €36,235 | +€4,205 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,030 | €36,235 | +€4,205 | +13.1% |
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 30 October 2026 via checked.be.