CECILE KINDERKLEDING: 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.
CECILE KINDERKLEDING
Largest movements
- Cash -€41,236
no longer reported in 2025 (was €41,236)
mainly Current investments (-€25,532) and Net result for the year (-€5,032)
- Current investments +€25,532
up €25,532 (+54.4%), from €46,941 to €72,474
- Tangible fixed assets +€3,250
up €3,250 (+615%), from €529 to €3,778
of which Furniture and vehicles: +€3,448
- Profit (loss) carried forward -€5,032
new in 2025: -€5,032
- Other debts -€4,475
down €4,475 (-29.7%), from €15,058 to €10,584
- Tax, wage and social debts -€3,489
down €3,489 (-20.8%), from €16,776 to €13,287
of which Remuneration and social security: -€3,039
- Gross operating margin -€6,087
down €6,087 (-13.0%), from €46,921 to €40,835
- Taxes -€906
down €906 (-73.9%), from €1,227 to €320
- Depreciation +€796
up €796 (+401%), from €198 to €994
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 | €90,721 | €78,216 | -€12,505 | -13.8% |
| Fixed assets | 21/28 | €529 | €3,778 | +€3,250 | +615% |
| Tangible fixed assets | 22/27 | €529 | €3,778 | +€3,250 | +615% |
| Plant, machinery and equipment | 23 | €529 | €330 | -€198 | -37.5% |
| Furniture and vehicles | 24 | - | €3,448 | +€3,448 | |
| Current assets | 29/58 | €90,193 | €74,438 | -€15,755 | -17.5% |
| Amounts receivable within one year | 40/41 | €2,016 | €1,965 | -€51 | -2.5% |
| Trade receivables | 40 | €1,737 | €1,686 | -€51 | -2.9% |
| Other amounts receivable | 41 | €279 | €279 | = | 0.0% |
| Current investments | 50/53 | €46,941 | €72,474 | +€25,532 | +54.4% |
| Cash at bank and in hand | 54/58 | €41,236 | - | -€41,236 | |
| Total equity and liabilities | 10/49 | €90,721 | €78,216 | -€12,505 | -13.8% |
| Equity | 10/15 | €54,822 | €49,790 | -€5,032 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,222 | €36,222 | = | 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% |
| Distributable reserves | 133 | €34,362 | €34,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,032 | -€5,032 | |
| Amounts payable | 17/49 | €35,899 | €28,426 | -€7,473 | -20.8% |
| Amounts payable within one year | 42/48 | €35,899 | €28,426 | -€7,473 | -20.8% |
| Trade debts | 44 | €4,065 | €4,556 | +€491 | +12.1% |
| Suppliers | 440/4 | €4,065 | €4,556 | +€491 | +12.1% |
| Taxes, remuneration and social security | 45 | €16,776 | €13,287 | -€3,489 | -20.8% |
| Taxes | 450/3 | €6,185 | €5,735 | -€450 | -7.3% |
| Remuneration and social security | 454/9 | €10,591 | €7,552 | -€3,039 | -28.7% |
| Other amounts payable | 47/48 | €15,058 | €10,584 | -€4,475 | -29.7% |
| Remuneration, social security and pensions | 62 | €44,005 | €43,914 | -€91 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €994 | +€796 | +401% |
| Other operating charges | 640/8 | €1,199 | €1,424 | +€225 | +18.8% |
| Gross operating margin | 9900 | €46,921 | €40,835 | -€6,087 | -13.0% |
| Operating profit (loss) | 9901 | €1,519 | -€5,497 | -€7,016 | |
| Financial income | 75/76B | €651 | €1,012 | +€360 | +55.3% |
| Recurring financial income | 75 | €651 | €1,012 | +€360 | +55.3% |
| Financial charges | 65/66B | €44 | €226 | +€182 | +419% |
| Recurring financial charges | 65 | €44 | €226 | +€182 | +419% |
| Profit (loss) for the period before taxes | 9903 | €2,127 | -€4,712 | -€6,839 | |
| Income taxes | 67/77 | €1,227 | €320 | -€906 | -73.9% |
| Profit (loss) for the period | 9904 | €900 | -€5,032 | -€5,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €900 | -€5,032 | -€5,932 |
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 28 October 2026 via checked.be.