DE KINDERPRAKTIJK: 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 KINDERPRAKTIJK
Largest movements
- Tangible fixed assets -€10,638
down €10,638 (-19.3%), from €55,084 to €44,446
of which Other tangible fixed assets: -€9,389
- Cash -€8,183
down €8,183 (-90.1%), from €9,082 to €899
mainly Current portion of long-term debt (-€13,051) and Net result for the year (-€10,022)
- Receivables within one year -€4,095
no longer reported in 2025 (was €4,095)
- Current portion of long-term debt -€13,051
no longer reported in 2025 (was €13,051)
- Profit (loss) carried forward -€10,022
new in 2025: -€10,022
- Tax, wage and social debts -€2,682
down €2,682 (-92.7%), from €2,892 to €210
- Other debts +€2,347
new in 2025: €2,347
- Trade debts +€1,281
up €1,281 (+18.4%), from €6,950 to €8,230
- Gross operating margin -€29,052
down €29,052 (-88.1%), from €32,986 to €3,934
- Depreciation -€12,608
down €12,608 (-54.2%), from €23,246 to €10,638
- Taxes -€2,696
down €2,696 (-92.8%), from €2,906 to €210
- Other operating charges +€667
up €667 (+32.4%), from €2,056 to €2,723
- Financial charges -€586
down €586 (-57.8%), from €1,014 to €428
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 | €69,656 | €46,809 | -€22,847 | -32.8% |
| Fixed assets | 21/28 | €55,334 | €44,696 | -€10,638 | -19.2% |
| Tangible fixed assets | 22/27 | €55,084 | €44,446 | -€10,638 | -19.3% |
| Furniture and vehicles | 24 | €5,171 | €3,922 | -€1,248 | -24.1% |
| Other tangible fixed assets | 26 | €49,914 | €40,524 | -€9,389 | -18.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €14,322 | €2,112 | -€12,209 | -85.3% |
| Amounts receivable within one year | 40/41 | €4,095 | - | -€4,095 | |
| Other amounts receivable | 41 | €4,095 | - | -€4,095 | |
| Cash at bank and in hand | 54/58 | €9,082 | €899 | -€8,183 | -90.1% |
| Deferred charges and accrued income | 490/1 | €1,144 | €1,213 | +€69 | +6.0% |
| Total equity and liabilities | 10/49 | €69,656 | €46,809 | -€22,847 | -32.8% |
| Equity | 10/15 | €46,043 | €36,021 | -€10,022 | -21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,443 | €27,443 | = | 0.0% |
| Distributable reserves | 133 | €27,443 | €27,443 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,022 | -€10,022 | |
| Amounts payable | 17/49 | €23,613 | €10,788 | -€12,825 | -54.3% |
| Amounts payable within one year | 42/48 | €22,893 | €10,788 | -€12,105 | -52.9% |
| Current portion of amounts payable after more than one year | 42 | €13,051 | - | -€13,051 | |
| Trade debts | 44 | €6,950 | €8,230 | +€1,281 | +18.4% |
| Suppliers | 440/4 | €6,950 | €8,230 | +€1,281 | +18.4% |
| Taxes, remuneration and social security | 45 | €2,892 | €210 | -€2,682 | -92.7% |
| Taxes | 450/3 | €2,892 | €210 | -€2,682 | -92.7% |
| Other amounts payable | 47/48 | - | €2,347 | +€2,347 | |
| Accrued charges and deferred income | 492/3 | €720 | - | -€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,246 | €10,638 | -€12,608 | -54.2% |
| Other operating charges | 640/8 | €2,056 | €2,723 | +€667 | +32.4% |
| Gross operating margin | 9900 | €32,986 | €3,934 | -€29,052 | -88.1% |
| Operating profit (loss) | 9901 | €7,684 | -€9,427 | -€17,111 | |
| Financial income | 75/76B | €542 | €43 | -€499 | -92.0% |
| Recurring financial income | 75 | €542 | €43 | -€499 | -92.0% |
| Financial charges | 65/66B | €1,014 | €428 | -€586 | -57.8% |
| Recurring financial charges | 65 | €1,014 | €428 | -€586 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €7,212 | -€9,812 | -€17,024 | |
| Income taxes | 67/77 | €2,906 | €210 | -€2,696 | -92.8% |
| Profit (loss) for the period | 9904 | €4,306 | -€10,022 | -€14,328 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,306 | -€10,022 | -€14,328 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.