Childsplay Design: 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.
Childsplay Design
Largest movements
- Tangible fixed assets +€24,073
up €24,073 (+64.3%), from €37,457 to €61,530
of which Furniture and vehicles: +€34,643
- Receivables within one year -€7,019
down €7,019 (-14.6%), from €48,091 to €41,072
of which Trade receivables: -€4,232
- Cash -€3,944
down €3,944 (-43.8%), from €9,008 to €5,064
mainly Investment in fixed assets (net) (-€39,492) and Tax, wage and social debts (-€12,356)
- Stocks and contracts -€3,289
down €3,289 (-39.7%), from €8,279 to €4,990
- Deferred charges and accrued income +€1,366
up €1,366 (+77.6%), from €1,759 to €3,125
- Debts after one year +€21,493
up €21,493 (+124%), from €17,317 to €38,811
- Tax, wage and social debts -€12,356
down €12,356 (-77.1%), from €16,022 to €3,667
of which Taxes: -€12,030
- Other debts -€5,576
down €5,576 (-34.1%), from €16,343 to €10,768
- Current portion of long-term debt +€4,628
up €4,628 (+44.1%), from €10,487 to €15,115
- Trade debts +€2,930
up €2,930 (+20.4%), from €14,340 to €17,270
- Gross operating margin -€5,907
down €5,907 (-10.8%), from €54,734 to €48,827
- Taxes -€2,739
down €2,739 (-95.1%), from €2,880 to €141
- Depreciation +€1,335
up €1,335 (+9.5%), from €14,084 to €15,419
- Staff costs +€891
up €891 (+3.0%), from €29,268 to €30,159
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 | €104,594 | €115,781 | +€11,187 | +10.7% |
| Fixed assets | 21/28 | €37,457 | €61,530 | +€24,073 | +64.3% |
| Tangible fixed assets | 22/27 | €37,457 | €61,530 | +€24,073 | +64.3% |
| Plant, machinery and equipment | 23 | €31,399 | €20,830 | -€10,570 | -33.7% |
| Furniture and vehicles | 24 | €6,057 | €40,700 | +€34,643 | +572% |
| Current assets | 29/58 | €67,137 | €54,251 | -€12,886 | -19.2% |
| Stocks and contracts in progress | 3 | €8,279 | €4,990 | -€3,289 | -39.7% |
| Stocks | 30/36 | €8,279 | €4,990 | -€3,289 | -39.7% |
| Amounts receivable within one year | 40/41 | €48,091 | €41,072 | -€7,019 | -14.6% |
| Trade receivables | 40 | €41,652 | €37,419 | -€4,232 | -10.2% |
| Other amounts receivable | 41 | €6,440 | €3,652 | -€2,787 | -43.3% |
| Cash at bank and in hand | 54/58 | €9,008 | €5,064 | -€3,944 | -43.8% |
| Deferred charges and accrued income | 490/1 | €1,759 | €3,125 | +€1,366 | +77.6% |
| Total equity and liabilities | 10/49 | €104,594 | €115,781 | +€11,187 | +10.7% |
| Equity | 10/15 | €30,084 | €30,150 | +€66 | +0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €27,584 | €27,584 | = | 0.0% |
| Distributable reserves | 133 | €27,584 | €27,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €66 | +€66 | |
| Amounts payable | 17/49 | €74,510 | €85,631 | +€11,121 | +14.9% |
| Amounts payable after more than one year | 17 | €17,317 | €38,811 | +€21,493 | +124% |
| Financial debts | 170/4 | €17,317 | €38,811 | +€21,493 | +124% |
| Amounts payable within one year | 42/48 | €57,193 | €46,820 | -€10,373 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €10,487 | €15,115 | +€4,628 | +44.1% |
| Trade debts | 44 | €14,340 | €17,270 | +€2,930 | +20.4% |
| Suppliers | 440/4 | €14,340 | €17,270 | +€2,930 | +20.4% |
| Taxes, remuneration and social security | 45 | €16,022 | €3,667 | -€12,356 | -77.1% |
| Taxes | 450/3 | €12,290 | €260 | -€12,030 | -97.9% |
| Remuneration and social security | 454/9 | €3,732 | €3,407 | -€325 | -8.7% |
| Other amounts payable | 47/48 | €16,343 | €10,768 | -€5,576 | -34.1% |
| Remuneration, social security and pensions | 62 | €29,268 | €30,159 | +€891 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,084 | €15,419 | +€1,335 | +9.5% |
| Other operating charges | 640/8 | €907 | €1,238 | +€331 | +36.5% |
| Gross operating margin | 9900 | €54,734 | €48,827 | -€5,907 | -10.8% |
| Operating profit (loss) | 9901 | €10,475 | €2,012 | -€8,464 | -80.8% |
| Financial income | 75/76B | €72 | €1 | -€72 | -98.8% |
| Recurring financial income | 75 | €72 | €1 | -€72 | -98.8% |
| Financial charges | 65/66B | €1,766 | €1,805 | +€39 | +2.2% |
| Recurring financial charges | 65 | €1,766 | €1,805 | +€39 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €8,782 | €207 | -€8,574 | -97.6% |
| Income taxes | 67/77 | €2,880 | €141 | -€2,739 | -95.1% |
| Profit (loss) for the period | 9904 | €5,902 | €66 | -€5,836 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,902 | €66 | -€5,836 | -98.9% |
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 22 October 2026 via checked.be.