Het Kinderkompas: what changed
Two fiscal 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.
Het Kinderkompas
Largest movements
- Tangible fixed assets -€1,422
down €1,422 (-32.4%), from €4,394 to €2,972
- Receivables within one year +€921
up €921 (+192.1%), from €480 to €1,401
- Cash +€672
up €672 (+273.4%), from €246 to €918
mainly Other debts (+€20,383) and Depreciation (+€1,422)
- Deferred charges and accrued income +€462
up €462 (+19.4%), from €2,388 to €2,850
- Other debts +€20,383
up €20,383 (+154.3%), from €13,212 to €33,595
- Profit (loss) carried forward -€19,886
down €19,886 (-243.5%), from -€8,166 to -€28,052
- Tax, wage and social debts +€82
up €82 (+134.4%), from €61 to €143
of which Taxes: +€82
- Gross operating margin -€11,340
down €11,340 (-204.0%), from -€5,559 to -€16,899
- Depreciation +€663
up €663 (+87.4%), from €759 to €1,422
- Other operating charges -€397
down €397 (-22.8%), from €1,739 to €1,342
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 | €7,507 | €8,141 | +€633 | +8.4% |
| Fixed assets | 21/28 | €4,394 | €2,972 | -€1,422 | -32.4% |
| Tangible fixed assets | 22/27 | €4,394 | €2,972 | -€1,422 | -32.4% |
| Furniture and vehicles | 24 | €4,394 | €2,972 | -€1,422 | -32.4% |
| Current assets | 29/58 | €3,113 | €5,168 | +€2,056 | +66.0% |
| Amounts receivable within one year | 40/41 | €480 | €1,401 | +€921 | +192.1% |
| Trade receivables | 40 | €480 | €1,401 | +€921 | +192.1% |
| Cash at bank and in hand | 54/58 | €246 | €918 | +€672 | +273.4% |
| Deferred charges and accrued income | 490/1 | €2,388 | €2,850 | +€462 | +19.4% |
| Total equity and liabilities | 10/49 | €7,507 | €8,141 | +€633 | +8.4% |
| Equity | 10/15 | -€5,766 | -€25,652 | -€19,886 | -344.9% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,166 | -€28,052 | -€19,886 | -243.5% |
| Amounts payable | 17/49 | €13,273 | €33,793 | +€20,519 | +154.6% |
| Amounts payable within one year | 42/48 | €13,273 | €33,793 | +€20,519 | +154.6% |
| Trade debts | 44 | €0 | €55 | +€55 | |
| Suppliers | 440/4 | €0 | €55 | +€55 | |
| Taxes, remuneration and social security | 45 | €61 | €143 | +€82 | +134.4% |
| Taxes | 450/3 | €61 | €143 | +€82 | +134.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,212 | €33,595 | +€20,383 | +154.3% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759 | €1,422 | +€663 | +87.4% |
| Other operating charges | 640/8 | €1,739 | €1,342 | -€397 | -22.8% |
| Gross operating margin | 9900 | -€5,559 | -€16,899 | -€11,340 | -204.0% |
| Operating profit (loss) | 9901 | -€8,057 | -€19,664 | -€11,606 | -144.0% |
| Financial charges | 65/66B | €48 | €80 | +€32 | +68.0% |
| Recurring financial charges | 65 | €48 | €80 | +€32 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,105 | -€19,744 | -€11,639 | -143.6% |
| Income taxes | 67/77 | €61 | €143 | +€82 | +134.4% |
| Profit (loss) for the period | 9904 | -€8,166 | -€19,886 | -€11,720 | -143.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,166 | -€19,886 | -€11,720 | -143.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.