DER 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.
DER KINDEREN
Largest movements
- Cash +€198,849
up €198,849 (+65.1%), from €305,480 to €504,330
mainly Net result for the year (+€197,223) and Depreciation (+€103,875)
- Tangible fixed assets +€43,270
up €43,270 (+3.4%), from €1.3m to €1.3m
of which Leasing and similar rights: +€42,884
- Receivables within one year -€31,544
down €31,544 (-20.0%), from €157,744 to €126,200
of which Trade receivables: -€28,860
- Reserves +€197,223
up €197,223 (+27.7%), from €712,209 to €909,431
of which Distributable reserves: +€197,223
- Debts after one year -€22,032
down €22,032 (-2.2%), from €986,022 to €963,990
- Staff costs -€69,808
down €69,808 (-13.6%), from €514,340 to €444,532
- Taxes +€50,248
up €50,248 (+128%), from €39,401 to €89,648
- Gross operating margin +€41,077
up €41,077 (+5.2%), from €797,518 to €838,595
- Depreciation +€12,663
up €12,663 (+13.9%), from €91,212 to €103,875
- Other operating charges +€8,539
up €8,539 (+1,700%), from €502 to €9,042
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 | €1,908,167 | €2,119,435 | +€211,269 | +11.1% |
| Fixed assets | 21/28 | €1,280,622 | €1,323,893 | +€43,270 | +3.4% |
| Tangible fixed assets | 22/27 | €1,280,335 | €1,323,605 | +€43,270 | +3.4% |
| Land and buildings | 22 | €651,893 | €625,714 | -€26,178 | -4.0% |
| Plant, machinery and equipment | 23 | €12,990 | €8,457 | -€4,532 | -34.9% |
| Furniture and vehicles | 24 | €51,032 | €60,899 | +€9,867 | +19.3% |
| Leasing and similar rights | 25 | - | €42,884 | +€42,884 | |
| Other tangible fixed assets | 26 | €564,421 | €585,650 | +€21,229 | +3.8% |
| Financial fixed assets | 28 | €287 | €287 | = | 0.0% |
| Current assets | 29/58 | €627,544 | €795,543 | +€167,998 | +26.8% |
| Stocks and contracts in progress | 3 | €136,520 | €138,954 | +€2,435 | +1.8% |
| Stocks | 30/36 | €136,520 | €138,954 | +€2,435 | +1.8% |
| Amounts receivable within one year | 40/41 | €157,744 | €126,200 | -€31,544 | -20.0% |
| Trade receivables | 40 | €151,406 | €122,545 | -€28,860 | -19.1% |
| Other amounts receivable | 41 | €6,338 | €3,654 | -€2,684 | -42.3% |
| Current investments | 50/53 | €18,919 | €18,919 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €305,480 | €504,330 | +€198,849 | +65.1% |
| Deferred charges and accrued income | 490/1 | €8,882 | €7,140 | -€1,742 | -19.6% |
| Total equity and liabilities | 10/49 | €1,908,167 | €2,119,435 | +€211,269 | +11.1% |
| Equity | 10/15 | €718,409 | €915,631 | +€197,223 | +27.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €712,209 | €909,431 | +€197,223 | +27.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €710,349 | €907,571 | +€197,223 | +27.8% |
| Amounts payable | 17/49 | €1,189,758 | €1,203,804 | +€14,046 | +1.2% |
| Amounts payable after more than one year | 17 | €986,022 | €963,990 | -€22,032 | -2.2% |
| Financial debts | 170/4 | €986,022 | €963,990 | -€22,032 | -2.2% |
| Amounts payable within one year | 42/48 | €203,736 | €239,813 | +€36,077 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €69,228 | €82,044 | +€12,815 | +18.5% |
| Trade debts | 44 | €50,107 | €57,170 | +€7,063 | +14.1% |
| Suppliers | 440/4 | €50,107 | €57,170 | +€7,063 | +14.1% |
| Taxes, remuneration and social security | 45 | €84,400 | €100,426 | +€16,026 | +19.0% |
| Taxes | 450/3 | €36,193 | €60,178 | +€23,986 | +66.3% |
| Remuneration and social security | 454/9 | €48,208 | €40,248 | -€7,960 | -16.5% |
| Other amounts payable | 47/48 | - | €173 | +€173 | |
| Non-recurring operating income | 76A | €9,204 | €12,937 | +€3,732 | +40.6% |
| Remuneration, social security and pensions | 62 | €514,340 | €444,532 | -€69,808 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,212 | €103,875 | +€12,663 | +13.9% |
| Other operating charges | 640/8 | €502 | €9,042 | +€8,539 | +1,700% |
| Non-recurring operating charges | 66A | €507 | €336 | -€171 | -33.8% |
| Gross operating margin | 9900 | €797,518 | €838,595 | +€41,077 | +5.2% |
| Operating profit (loss) | 9901 | €190,956 | €280,810 | +€89,853 | +47.1% |
| Financial income | 75/76B | €28,117 | €28,343 | +€226 | +0.8% |
| Recurring financial income | 75 | €28,117 | €28,343 | +€226 | +0.8% |
| Financial charges | 65/66B | €19,223 | €22,282 | +€3,059 | +15.9% |
| Recurring financial charges | 65 | €19,223 | €22,282 | +€3,059 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €199,850 | €286,871 | +€87,021 | +43.5% |
| Income taxes | 67/77 | €39,401 | €89,648 | +€50,248 | +128% |
| Profit (loss) for the period | 9904 | €160,450 | €197,223 | +€36,773 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €160,450 | €197,223 | +€36,773 | +22.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.