KDV De Kindertuin: 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.
KDV De Kindertuin
Largest movements
- Cash +€82,359
up €82,359 (+855%), from €9,634 to €91,993
mainly Net result for the year (+€69,183) and Tax, wage and social debts (+€39,544)
- Tangible fixed assets +€20,647
up €20,647 (+822%), from €2,513 to €23,160
of which Furniture and vehicles: +€14,335
- Financial fixed assets +€9,430
new in 2025: €9,430
- Receivables within one year +€4,362
up €4,362 (+77.4%), from €5,638 to €10,000
of which Other amounts receivable: +€8,289
- Profit (loss) carried forward +€69,183
up €69,183, from -€14,383 to €54,800
- Tax, wage and social debts +€39,544
new in 2025: €39,544
of which Remuneration and social security: +€24,172
- Other debts +€15,021
up €15,021 (+93.2%), from €16,125 to €31,146
- Trade debts -€6,951
down €6,951 (-51.3%), from €13,544 to €6,593
- Gross operating margin +€259,184
up €259,184, from -€13,497 to €245,687
- Staff costs +€151,631
new in 2025: €151,631
- Taxes +€15,372
new in 2025: €15,372
- Depreciation +€3,802
up €3,802 (+2,202%), from €173 to €3,974
- Financial charges +€2,976
up €2,976 (+59,408%), from €5 to €2,981
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 | €17,786 | €134,583 | +€116,798 | +657% |
| Fixed assets | 21/28 | €2,513 | €32,590 | +€30,077 | +1,197% |
| Tangible fixed assets | 22/27 | €2,513 | €23,160 | +€20,647 | +822% |
| Plant, machinery and equipment | 23 | €1,415 | €1,111 | -€304 | -21.5% |
| Furniture and vehicles | 24 | €1,098 | €15,433 | +€14,335 | +1,305% |
| Other tangible fixed assets | 26 | - | €6,616 | +€6,616 | |
| Financial fixed assets | 28 | - | €9,430 | +€9,430 | |
| Current assets | 29/58 | €15,272 | €101,993 | +€86,720 | +568% |
| Amounts receivable within one year | 40/41 | €5,638 | €10,000 | +€4,362 | +77.4% |
| Trade receivables | 40 | €3,927 | - | -€3,927 | |
| Other amounts receivable | 41 | €1,711 | €10,000 | +€8,289 | +485% |
| Cash at bank and in hand | 54/58 | €9,634 | €91,993 | +€82,359 | +855% |
| Total equity and liabilities | 10/49 | €17,786 | €134,583 | +€116,798 | +657% |
| Equity | 10/15 | -€11,883 | €57,300 | +€69,183 | |
| 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 | -€14,383 | €54,800 | +€69,183 | |
| Amounts payable | 17/49 | €29,669 | €77,284 | +€47,615 | +160% |
| Amounts payable within one year | 42/48 | €29,669 | €77,284 | +€47,615 | +160% |
| Trade debts | 44 | €13,544 | €6,593 | -€6,951 | -51.3% |
| Suppliers | 440/4 | €13,544 | €6,593 | -€6,951 | -51.3% |
| Taxes, remuneration and social security | 45 | - | €39,544 | +€39,544 | |
| Taxes | 450/3 | - | €15,372 | +€15,372 | |
| Remuneration and social security | 454/9 | - | €24,172 | +€24,172 | |
| Other amounts payable | 47/48 | €16,125 | €31,146 | +€15,021 | +93.2% |
| Remuneration, social security and pensions | 62 | - | €151,631 | +€151,631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €3,974 | +€3,802 | +2,202% |
| Other operating charges | 640/8 | €709 | €2,842 | +€2,133 | +301% |
| Gross operating margin | 9900 | -€13,497 | €245,687 | +€259,184 | |
| Operating profit (loss) | 9901 | -€14,378 | €87,241 | +€101,619 | |
| Financial income | 75/76B | - | €295 | +€295 | |
| Recurring financial income | 75 | - | €295 | +€295 | |
| Financial charges | 65/66B | €5 | €2,981 | +€2,976 | +59,408% |
| Recurring financial charges | 65 | €5 | €2,981 | +€2,976 | +59,408% |
| Profit (loss) for the period before taxes | 9903 | -€14,383 | €84,555 | +€98,938 | |
| Income taxes | 67/77 | - | €15,372 | +€15,372 | |
| Profit (loss) for the period | 9904 | -€14,383 | €69,183 | +€83,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,383 | €69,183 | +€83,566 |
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 25 October 2026 via checked.be.