FUN FOR KIDS: 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.
FUN FOR KIDS
Largest movements
- Cash -€977
down €977 (-49.6%), from €1,970 to €993
mainly Trade debts (-€1,215) and Receivables within one year (-€214)
- Receivables within one year +€214
new in 2025: €214
- Trade debts -€1,215
down €1,215 (-25.5%), from €4,772 to €3,557
of which Suppliers: -€926
- Tax, wage and social debts +€403
up €403 (+21.2%), from €1,906 to €2,310
- Gross operating margin +€3,911
up €3,911 (+806%), from €485 to €4,396
- Financial charges -€251
down €251 (-55.2%), from €455 to €204
- Financial income -€61
no longer reported in 2025 (was €61)
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 | €5,267 | €4,504 | -€763 | -14.5% |
| Current assets | 29/58 | €5,267 | €4,504 | -€763 | -14.5% |
| Stocks and contracts in progress | 3 | €3,297 | €3,297 | = | 0.0% |
| Stocks | 30/36 | €3,297 | €3,297 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €214 | +€214 | |
| Other amounts receivable | 41 | - | €214 | +€214 | |
| Cash at bank and in hand | 54/58 | €1,970 | €993 | -€977 | -49.6% |
| Total equity and liabilities | 10/49 | €5,267 | €4,504 | -€763 | -14.5% |
| Equity | 10/15 | -€80,016 | -€79,968 | +€48 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,016 | -€101,968 | +€48 | 0.0% |
| Amounts payable | 17/49 | €85,284 | €84,472 | -€812 | -1.0% |
| Amounts payable within one year | 42/48 | €85,284 | €84,472 | -€812 | -1.0% |
| Trade debts | 44 | €4,772 | €3,557 | -€1,215 | -25.5% |
| Suppliers | 440/4 | €4,277 | €3,351 | -€926 | -21.7% |
| Bills of exchange payable | 441 | €495 | €206 | -€289 | -58.3% |
| Taxes, remuneration and social security | 45 | €1,906 | €2,310 | +€403 | +21.2% |
| Taxes | 450/3 | €1,906 | €2,310 | +€403 | +21.2% |
| Other amounts payable | 47/48 | €78,606 | €78,606 | = | 0.0% |
| Other operating charges | 640/8 | €23 | - | -€23 | |
| Non-recurring operating charges | 66A | €3,211 | €4,144 | +€933 | +29.1% |
| Gross operating margin | 9900 | €485 | €4,396 | +€3,911 | +806% |
| Operating profit (loss) | 9901 | -€2,748 | €252 | +€3,001 | |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €455 | €204 | -€251 | -55.2% |
| Recurring financial charges | 65 | €455 | €204 | -€251 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,143 | €48 | +€3,191 | |
| Profit (loss) for the period | 9904 | -€3,143 | €48 | +€3,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,143 | €48 | +€3,191 |
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 30 October 2026 via checked.be.