DE KINDERVILLA: what changed
DE KINDERVILLA
Largest movements
- Cash +€46,042
up €46,042 (+245%), from €18,758 to €64,800
mainly Net result for the year (+€53,264) and Trade debts (+€23,420)
- Tangible fixed assets +€30,525
up €30,525 (+39.8%), from €76,603 to €107,128
of which Other tangible fixed assets: +€17,321
- Deferred charges and accrued income +€8,363
up €8,363, from €0 to €8,363
- Receivables within one year -€5,114
down €5,114 (-16.2%), from €31,482 to €26,368
of which Trade receivables: -€11,815
- Reserves +€53,264
up €53,264 (+958%), from €5,561 to €58,825
- Trade debts +€23,420
up €23,420 (+143%), from €16,337 to €39,757
- Tax, wage and social debts +€8,681
up €8,681 (+14.8%), from €58,594 to €67,276
- Current portion of long-term debt -€7,846
down €7,846 (-100%), from €7,846 to €0
- Short-term financial debts +€5,078
new in 2025: €5,078
- Gross operating margin +€122,573
up €122,573 (+34.5%), from €355,145 to €477,719
- Staff costs +€67,347
up €67,347 (+20.7%), from €325,624 to €392,970
- Depreciation +€8,656
up €8,656 (+62.4%), from €13,877 to €22,532
- Taxes +€5,257
up €5,257 (+7,554%), from €70 to €5,326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,196 | €208,011 | +€79,815 | +62.3% |
| Fixed assets | 21/28 | €76,603 | €107,128 | +€30,525 | +39.8% |
| Tangible fixed assets | 22/27 | €76,603 | €107,128 | +€30,525 | +39.8% |
| Plant, machinery and equipment | 23 | €5,746 | €11,066 | +€5,321 | +92.6% |
| Furniture and vehicles | 24 | €24,386 | €32,270 | +€7,884 | +32.3% |
| Other tangible fixed assets | 26 | €46,471 | €63,792 | +€17,321 | +37.3% |
| Current assets | 29/58 | €51,592 | €100,883 | +€49,290 | +95.5% |
| Amounts receivable after more than one year | 29 | €1,352 | €1,352 | = | 0.0% |
| Other amounts receivable | 291 | €1,352 | €1,352 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,482 | €26,368 | -€5,114 | -16.2% |
| Trade receivables | 40 | €11,815 | €0 | -€11,815 | -100% |
| Other amounts receivable | 41 | €19,667 | €26,368 | +€6,701 | +34.1% |
| Cash at bank and in hand | 54/58 | €18,758 | €64,800 | +€46,042 | +245% |
| Deferred charges and accrued income | 490/1 | €0 | €8,363 | +€8,363 | |
| Total equity and liabilities | 10/49 | €128,196 | €208,011 | +€79,815 | +62.3% |
| Equity | 10/15 | €24,161 | €77,425 | +€53,264 | +220% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,561 | €58,825 | +€53,264 | +958% |
| Distributable reserves | 133 | €5,561 | €58,825 | +€53,264 | +958% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €104,035 | €130,586 | +€26,551 | +25.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €104,035 | €130,586 | +€26,551 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €7,846 | €0 | -€7,846 | -100% |
| Financial debts | 43 | - | €5,078 | +€5,078 | |
| Credit institutions | 430/8 | - | €5,078 | +€5,078 | |
| Trade debts | 44 | €16,337 | €39,757 | +€23,420 | +143% |
| Suppliers | 440/4 | €16,337 | €39,757 | +€23,420 | +143% |
| Advances received on contracts in progress | 46 | - | €2,104 | +€2,104 | |
| Taxes, remuneration and social security | 45 | €58,594 | €67,276 | +€8,681 | +14.8% |
| Remuneration and social security | 454/9 | €58,594 | €67,276 | +€8,681 | +14.8% |
| Other amounts payable | 47/48 | €21,258 | €16,372 | -€4,886 | -23.0% |
| Remuneration, social security and pensions | 62 | €325,624 | €392,970 | +€67,347 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,877 | €22,532 | +€8,656 | +62.4% |
| Other operating charges | 640/8 | €2,735 | €2,800 | +€65 | +2.4% |
| Gross operating margin | 9900 | €355,145 | €477,719 | +€122,573 | +34.5% |
| Operating profit (loss) | 9901 | €12,910 | €59,416 | +€46,506 | +360% |
| Financial income | 75/76B | €103 | €166 | +€63 | +61.4% |
| Recurring financial income | 75 | €103 | €166 | +€63 | +61.4% |
| Financial charges | 65/66B | €1,191 | €992 | -€199 | -16.7% |
| Recurring financial charges | 65 | €1,191 | €992 | -€199 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €11,822 | €58,591 | +€46,768 | +396% |
| Income taxes | 67/77 | €70 | €5,326 | +€5,257 | +7,554% |
| Profit (loss) for the period | 9904 | €11,753 | €53,264 | +€41,511 | +353% |
| Profit (loss) for the period to be appropriated | 9905 | €11,753 | €53,264 | +€41,511 | +353% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.