DE KINDERKORF: 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 KINDERKORF
Largest movements
- Tangible fixed assets -€26,580
down €26,580 (-17.3%), from €153,371 to €126,791
of which Furniture and vehicles: -€14,876
- Stocks and contracts -€17,009
down €17,009 (-8.0%), from €211,331 to €194,322
- Receivables within one year -€11,412
down €11,412 (-28.8%), from €39,619 to €28,207
of which Other amounts receivable: -€10,750
- Other debts -€16,000
no longer reported in 2025 (was €16,000)
- Current portion of long-term debt -€15,387
down €15,387 (-69.2%), from €22,245 to €6,858
- Reserves -€12,841
down €12,841 (-5.9%), from €218,181 to €205,340
of which Distributable reserves: -€12,841
- Trade debts -€10,124
down €10,124 (-11.2%), from €90,370 to €80,246
- Debts after one year -€6,858
no longer reported in 2025 (was €6,858)
- Gross operating margin +€84,580
up €84,580 (+60.9%), from €138,810 to €223,391
- Write-downs +€58,759
up €58,759, from -€32,643 to €26,116
- Staff costs -€6,630
down €6,630 (-3.9%), from €168,049 to €161,419
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 | €432,024 | €372,868 | -€59,156 | -13.7% |
| Fixed assets | 21/28 | €153,539 | €126,959 | -€26,580 | -17.3% |
| Tangible fixed assets | 22/27 | €153,371 | €126,791 | -€26,580 | -17.3% |
| Land and buildings | 22 | €107,244 | €97,204 | -€10,040 | -9.4% |
| Plant, machinery and equipment | 23 | €2,080 | €416 | -€1,664 | -80.0% |
| Furniture and vehicles | 24 | €44,046 | €29,170 | -€14,876 | -33.8% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €278,485 | €245,908 | -€32,577 | -11.7% |
| Stocks and contracts in progress | 3 | €211,331 | €194,322 | -€17,009 | -8.0% |
| Stocks | 30/36 | €211,331 | €194,322 | -€17,009 | -8.0% |
| Amounts receivable within one year | 40/41 | €39,619 | €28,207 | -€11,412 | -28.8% |
| Trade receivables | 40 | €2,318 | €1,656 | -€662 | -28.6% |
| Other amounts receivable | 41 | €37,301 | €26,551 | -€10,750 | -28.8% |
| Cash at bank and in hand | 54/58 | €22,737 | €20,772 | -€1,965 | -8.6% |
| Deferred charges and accrued income | 490/1 | €4,797 | €2,607 | -€2,190 | -45.7% |
| Total equity and liabilities | 10/49 | €432,024 | €372,868 | -€59,156 | -13.7% |
| Equity | 10/15 | €236,781 | €223,940 | -€12,841 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,181 | €205,340 | -€12,841 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,643 | €44,643 | = | 0.0% |
| Distributable reserves | 133 | €171,678 | €158,837 | -€12,841 | -7.5% |
| Amounts payable | 17/49 | €195,243 | €148,928 | -€46,315 | -23.7% |
| Amounts payable after more than one year | 17 | €6,858 | - | -€6,858 | |
| Financial debts | 170/4 | €6,858 | - | -€6,858 | |
| Amounts payable within one year | 42/48 | €186,526 | €147,069 | -€39,457 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €22,245 | €6,858 | -€15,387 | -69.2% |
| Financial debts | 43 | €5,743 | €2,917 | -€2,827 | -49.2% |
| Credit institutions | 430/8 | €5,743 | €2,917 | -€2,827 | -49.2% |
| Trade debts | 44 | €90,370 | €80,246 | -€10,124 | -11.2% |
| Suppliers | 440/4 | €90,370 | €80,246 | -€10,124 | -11.2% |
| Taxes, remuneration and social security | 45 | €52,168 | €57,048 | +€4,880 | +9.4% |
| Taxes | 450/3 | €22,362 | €18,524 | -€3,838 | -17.2% |
| Remuneration and social security | 454/9 | €29,805 | €38,524 | +€8,718 | +29.3% |
| Other amounts payable | 47/48 | €16,000 | - | -€16,000 | |
| Accrued charges and deferred income | 492/3 | €1,859 | €1,859 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €168,049 | €161,419 | -€6,630 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,203 | €26,580 | +€376 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€32,643 | €26,116 | +€58,759 | |
| Other operating charges | 640/8 | €6,633 | €7,312 | +€678 | +10.2% |
| Gross operating margin | 9900 | €138,810 | €223,391 | +€84,580 | +60.9% |
| Operating profit (loss) | 9901 | -€29,432 | €1,964 | +€31,397 | |
| Financial income | 75/76B | €10,436 | €8,767 | -€1,668 | -16.0% |
| Recurring financial income | 75 | €10,436 | €8,767 | -€1,668 | -16.0% |
| Financial charges | 65/66B | €7,222 | €5,186 | -€2,037 | -28.2% |
| Recurring financial charges | 65 | €7,222 | €5,186 | -€2,037 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,219 | €5,546 | +€31,765 | |
| Income taxes | 67/77 | €637 | €530 | -€107 | -16.8% |
| Profit (loss) for the period | 9904 | -€26,856 | €5,016 | +€31,872 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,856 | €5,016 | +€31,872 |
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 25 October 2026 via checked.be.