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De Voetstapjes: 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.

What changed

De Voetstapjes

BE 1001.882.811
NACE 88.911, Day nurseries and crèches
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,898
2024 · €7,093-€4,195
Equity
€12,491
2024 · €9,593+€2,898
Cash
€25,309
2024 · €16,833+€8,476
Balance sheet total
€66,008
2024 · €29,747+€36,261

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€15,224

    up €15,224 (+232%), from €6,561 to €21,785

    of which Other tangible fixed assets: +€13,102

  • Receivables within one year +€12,561

    up €12,561 (+198%), from €6,353 to €18,914

    of which Trade receivables: +€16,171

  • Cash +€8,476

    up €8,476 (+50.4%), from €16,833 to €25,309

    mainly Tax, wage and social debts (+€18,092) and Trade debts (+€12,172)

Equity and liabilities
  • Tax, wage and social debts +€18,092

    up €18,092 (+133%), from €13,609 to €31,701

    of which Remuneration and social security: +€19,195

  • Trade debts +€12,172

    up €12,172 (+301%), from €4,045 to €16,217

  • Profit (loss) carried forward +€2,898

    up €2,898 (+40.9%), from €7,093 to €9,991

  • Debts after one year +€2,542

    new in 2025: €2,542

Income statement
  • Staff costs +€153,056

    up €153,056 (+304%), from €50,347 to €203,403

  • Gross operating margin +€149,593

    up €149,593 (+244%), from €61,342 to €210,935

  • Depreciation +€2,409

    up €2,409 (+1,046%), from €230 to €2,639

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €7,093
Gross operating margin +€149,593
Staff costs -€153,056
Depreciation -€2,409
Other operating charges +€21
Financial income -€37
Financial charges +€590
Taxes +€1,102
Result 2025 €2,898
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€23,798
Investment -€17,863
Financing +€2,542
Cash 2024 €16,833
Net result for the year +€2,898
Depreciation +€2,639
Receivables within one year -€12,561
Trade debts +€12,172
Tax, wage and social debts +€18,092
Other debts +€558
Investment in fixed assets (net) -€17,863
Debts after one year +€2,542
Cash 2025 €25,309
brings cash intakes cash out
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €29,747 €66,008 +€36,261 +122%
Fixed assets 21/28 €6,561 €21,785 +€15,224 +232%
Tangible fixed assets 22/27 €6,561 €21,785 +€15,224 +232%
Plant, machinery and equipment 23 - €1,087 +€1,087
Furniture and vehicles 24 - €1,035 +€1,035
Other tangible fixed assets 26 €6,561 €19,663 +€13,102 +200%
Current assets 29/58 €23,186 €44,223 +€21,038 +90.7%
Amounts receivable within one year 40/41 €6,353 €18,914 +€12,561 +198%
Trade receivables 40 €2,744 €18,914 +€16,171 +589%
Other amounts receivable 41 €3,609 - -€3,609
Cash at bank and in hand 54/58 €16,833 €25,309 +€8,476 +50.4%
Total equity and liabilities 10/49 €29,747 €66,008 +€36,261 +122%
Equity 10/15 €9,593 €12,491 +€2,898 +30.2%
Contributions 10/11 €2,500 €2,500 = 0.0%
Contributions outside capital 11 €2,500 €2,500 = 0.0%
Other 1109/19 €2,500 €2,500 = 0.0%
Profit (loss) carried forward 14 €7,093 €9,991 +€2,898 +40.9%
Amounts payable 17/49 €20,154 €53,517 +€33,363 +166%
Amounts payable after more than one year 17 - €2,542 +€2,542
Other amounts payable 178/9 - €2,542 +€2,542
Amounts payable within one year 42/48 €20,154 €50,976 +€30,822 +153%
Trade debts 44 €4,045 €16,217 +€12,172 +301%
Suppliers 440/4 €4,045 €16,217 +€12,172 +301%
Taxes, remuneration and social security 45 €13,609 €31,701 +€18,092 +133%
Taxes 450/3 €1,954 €852 -€1,102 -56.4%
Remuneration and social security 454/9 €11,654 €30,849 +€19,195 +165%
Other amounts payable 47/48 €2,500 €3,058 +€558 +22.3%
Remuneration, social security and pensions 62 €50,347 €203,403 +€153,056 +304%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €230 €2,639 +€2,409 +1,046%
Other operating charges 640/8 €1,053 €1,032 -€21 -2.0%
Gross operating margin 9900 €61,342 €210,935 +€149,593 +244%
Operating profit (loss) 9901 €9,712 €3,862 -€5,851 -60.2%
Financial income 75/76B €37 €1 -€37 -98.4%
Recurring financial income 75 €37 €1 -€37 -98.4%
Financial charges 65/66B €702 €112 -€590 -84.1%
Recurring financial charges 65 €702 €112 -€590 -84.1%
Profit (loss) for the period before taxes 9903 €9,047 €3,750 -€5,297 -58.5%
Income taxes 67/77 €1,954 €852 -€1,102 -56.4%
Profit (loss) for the period 9904 €7,093 €2,898 -€4,195 -59.1%
Profit (loss) for the period to be appropriated 9905 €7,093 €2,898 -€4,195 -59.1%

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 26 October 2026 via checked.be.