DE KINDEREN: 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.
DE KINDEREN
Largest movements
- Current investments -€175,076
down €175,076 (-19.1%), from €914,960 to €739,885
- Cash +€41,955
up €41,955 (+133%), from €31,645 to €73,600
mainly Current investments (+€175,076) and Receivables within one year (+€40,924)
- Receivables within one year -€40,924
down €40,924 (-80.3%), from €50,981 to €10,057
of which Trade receivables: -€39,052
- Other debts -€170,000
down €170,000 (-100%), from €170,000 to €0
- Accrued charges and deferred income -€35,400
down €35,400 (-100%), from €35,400 to €0
- Trade debts +€34,578
up €34,578 (+622%), from €5,558 to €40,137
- Gross operating margin -€621,086
down €621,086, from €584,203 to -€36,883
- Taxes -€100,049
down €100,049 (-100%), from €100,049 to €0
- Staff costs -€18,862
down €18,862, from €17,987 to -€875
- Financial income +€13,134
up €13,134 (+78.7%), from €16,692 to €29,825
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 | €1,023,164 | €845,379 | -€177,786 | -17.4% |
| Fixed assets | 21/28 | €25,579 | €21,837 | -€3,741 | -14.6% |
| Tangible fixed assets | 22/27 | €25,579 | €21,837 | -€3,741 | -14.6% |
| Land and buildings | 22 | €25,579 | €21,837 | -€3,741 | -14.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €997,586 | €823,541 | -€174,044 | -17.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €50,981 | €10,057 | -€40,924 | -80.3% |
| Trade receivables | 40 | €44,047 | €4,995 | -€39,052 | -88.7% |
| Other amounts receivable | 41 | €6,934 | €5,062 | -€1,872 | -27.0% |
| Current investments | 50/53 | €914,960 | €739,885 | -€175,076 | -19.1% |
| Cash at bank and in hand | 54/58 | €31,645 | €73,600 | +€41,955 | +133% |
| Total equity and liabilities | 10/49 | €1,023,164 | €845,379 | -€177,786 | -17.4% |
| Equity | 10/15 | €811,278 | €802,336 | -€8,942 | -1.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €749,305 | €740,363 | -€8,942 | -1.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €743,107 | €734,166 | -€8,942 | -1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €211,886 | €43,042 | -€168,844 | -79.7% |
| Amounts payable within one year | 42/48 | €176,486 | €43,042 | -€133,444 | -75.6% |
| Trade debts | 44 | €5,558 | €40,137 | +€34,578 | +622% |
| Suppliers | 440/4 | €5,558 | €40,137 | +€34,578 | +622% |
| Taxes, remuneration and social security | 45 | €928 | €2,906 | +€1,978 | +213% |
| Taxes | 450/3 | €49 | €2,906 | +€2,857 | +5,881% |
| Remuneration and social security | 454/9 | €879 | €0 | -€879 | -100% |
| Other amounts payable | 47/48 | €170,000 | €0 | -€170,000 | -100% |
| Accrued charges and deferred income | 492/3 | €35,400 | €0 | -€35,400 | -100% |
| Non-recurring operating income | 76A | €88,430 | €0 | -€88,430 | -100% |
| Remuneration, social security and pensions | 62 | €17,987 | -€875 | -€18,862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,787 | €3,741 | -€1,046 | -21.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€557 | -€3,452 | -€2,895 | -520% |
| Other operating charges | 640/8 | €3,640 | €2,027 | -€1,613 | -44.3% |
| Gross operating margin | 9900 | €584,203 | -€36,883 | -€621,086 | |
| Operating profit (loss) | 9901 | €558,345 | -€38,324 | -€596,670 | |
| Financial income | 75/76B | €16,692 | €29,825 | +€13,134 | +78.7% |
| Recurring financial income | 75 | €16,692 | €29,825 | +€13,134 | +78.7% |
| Financial charges | 65/66B | €37 | €443 | +€406 | +1,113% |
| Recurring financial charges | 65 | €37 | €443 | +€406 | +1,113% |
| Profit (loss) for the period before taxes | 9903 | €575,000 | -€8,942 | -€583,942 | |
| Income taxes | 67/77 | €100,049 | €0 | -€100,049 | -100% |
| Profit (loss) for the period | 9904 | €474,952 | -€8,942 | -€483,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €474,952 | -€8,942 | -€483,894 |
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 29 October 2026 via checked.be.