VB Kiné: what changed
Two fiscal 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.
VB Kiné
Largest movements
- Cash -€9,643
down €9,643 (-96.2%), from €10,020 to €377
mainly Net result for the year (-€19,050) and Contributions, distributions and other (-€15,000)
- Receivables within one year -€6,495
down €6,495 (-16.4%), from €39,560 to €33,065
of which Other amounts receivable: -€3,562
- Reserves -€34,000
down €34,000 (-74.7%), from €45,500 to €11,500
- Other debts +€15,000
new in 2025: €15,000
- Trade debts +€2,134
up €2,134 (+107.6%), from €1,984 to €4,118
- Gross operating margin -€25,460
down €25,460, from €10,244 to -€15,216
- Taxes -€2,181
down €2,181 (-90.0%), from €2,424 to €242
- Other operating charges +€933
up €933 (+66.6%), from €1,401 to €2,334
- Financial income +€408
up €408 (+368.6%), from €111 to €519
- Depreciation -€363
down €363 (-41.3%), from €880 to €516
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.
Cash bridge derived
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 | €52,935 | €36,261 | -€16,674 | -31.5% |
| Fixed assets | 21/28 | €1,071 | €555 | -€516 | -48.2% |
| Tangible fixed assets | 22/27 | €1,071 | €555 | -€516 | -48.2% |
| Furniture and vehicles | 24 | €1,071 | €555 | -€516 | -48.2% |
| Current assets | 29/58 | €51,864 | €35,707 | -€16,158 | -31.2% |
| Amounts receivable within one year | 40/41 | €39,560 | €33,065 | -€6,495 | -16.4% |
| Trade receivables | 40 | €32,695 | €29,763 | -€2,933 | -9.0% |
| Other amounts receivable | 41 | €6,865 | €3,303 | -€3,562 | -51.9% |
| Cash at bank and in hand | 54/58 | €10,020 | €377 | -€9,643 | -96.2% |
| Deferred charges and accrued income | 490/1 | €2,284 | €2,264 | -€20 | -0.9% |
| Total equity and liabilities | 10/49 | €52,935 | €36,261 | -€16,674 | -31.5% |
| Equity | 10/15 | €50,937 | €16,888 | -€34,050 | -66.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,500 | €11,500 | -€34,000 | -74.7% |
| Distributable reserves | 133 | €45,500 | €11,500 | -€34,000 | -74.7% |
| Profit (loss) carried forward | 14 | €437 | €388 | -€50 | -11.4% |
| Amounts payable | 17/49 | €1,998 | €19,374 | +€17,375 | +869.6% |
| Amounts payable within one year | 42/48 | €1,984 | €19,361 | +€17,377 | +875.9% |
| Trade debts | 44 | €1,984 | €4,118 | +€2,134 | +107.6% |
| Suppliers | 440/4 | €1,984 | €4,118 | +€2,134 | +107.6% |
| Taxes, remuneration and social security | 45 | €0 | €242 | +€242 | |
| Taxes | 450/3 | €0 | €242 | +€242 | |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €14 | €13 | -€1 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €516 | -€363 | -41.3% |
| Other operating charges | 640/8 | €1,401 | €2,334 | +€933 | +66.6% |
| Gross operating margin | 9900 | €10,244 | -€15,216 | -€25,460 | |
| Operating profit (loss) | 9901 | €7,964 | -€18,066 | -€26,030 | |
| Financial income | 75/76B | €111 | €519 | +€408 | +368.6% |
| Recurring financial income | 75 | €111 | €519 | +€408 | +368.6% |
| Financial charges | 65/66B | €974 | €1,259 | +€285 | +29.3% |
| Recurring financial charges | 65 | €974 | €1,259 | +€285 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €7,100 | -€18,807 | -€25,907 | |
| Income taxes | 67/77 | €2,424 | €242 | -€2,181 | -90.0% |
| Profit (loss) for the period | 9904 | €4,676 | -€19,050 | -€23,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,676 | -€19,050 | -€23,726 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.