KID'SMILE: 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.
KID'SMILE
Largest movements
- Intangible fixed assets -€3,085
down €3,085 (-62.7%), from €4,920 to €1,835
- Tangible fixed assets +€2,647
up €2,647 (+32.8%), from €8,071 to €10,718
of which Plant, machinery and equipment: +€2,717
- Cash -€2,438
down €2,438 (-2.9%), from €85,141 to €82,704
mainly Investment in fixed assets (net) (-€5,873) and Net result for the year (-€4,596)
- Deferred charges and accrued income +€1,061
up €1,061 (+41.0%), from €2,586 to €3,647
- Other debts +€5,596
up €5,596 (+11.9%), from €46,952 to €52,549
- Profit (loss) carried forward -€4,596
down €4,596 (-16.8%), from €27,416 to €22,820
- Accrued charges and deferred income -€1,700
down €1,700 (-19.8%), from €8,575 to €6,875
- Trade debts -€1,058
down €1,058 (-28.7%), from €3,690 to €2,631
- Staff costs +€5,508
up €5,508 (+40.8%), from €13,486 to €18,994
- Gross operating margin -€2,111
down €2,111 (-8.3%), from €25,343 to €23,232
- Depreciation +€688
up €688 (+12.2%), from €5,622 to €6,310
- Financial charges -€532
down €532 (-23.0%), from €2,314 to €1,783
- Financial income -€283
down €283 (-31.0%), from €914 to €631
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 | €100,927 | €99,267 | -€1,660 | -1.6% |
| Fixed assets | 21/28 | €12,990 | €12,553 | -€437 | -3.4% |
| Intangible fixed assets | 21 | €4,920 | €1,835 | -€3,085 | -62.7% |
| Tangible fixed assets | 22/27 | €8,071 | €10,718 | +€2,647 | +32.8% |
| Plant, machinery and equipment | 23 | €5,966 | €8,683 | +€2,717 | +45.5% |
| Furniture and vehicles | 24 | €2,104 | €2,035 | -€70 | -3.3% |
| Current assets | 29/58 | €87,936 | €86,714 | -€1,222 | -1.4% |
| Amounts receivable within one year | 40/41 | €209 | €363 | +€154 | +74.0% |
| Other amounts receivable | 41 | €209 | €363 | +€154 | +74.0% |
| Cash at bank and in hand | 54/58 | €85,141 | €82,704 | -€2,438 | -2.9% |
| Deferred charges and accrued income | 490/1 | €2,586 | €3,647 | +€1,061 | +41.0% |
| Total equity and liabilities | 10/49 | €100,927 | €99,267 | -€1,660 | -1.6% |
| Equity | 10/15 | €41,676 | €37,080 | -€4,596 | -11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,416 | €22,820 | -€4,596 | -16.8% |
| Amounts payable | 17/49 | €59,250 | €62,187 | +€2,937 | +5.0% |
| Amounts payable within one year | 42/48 | €50,675 | €55,312 | +€4,637 | +9.2% |
| Trade debts | 44 | €3,690 | €2,631 | -€1,058 | -28.7% |
| Suppliers | 440/4 | €3,690 | €2,631 | -€1,058 | -28.7% |
| Taxes, remuneration and social security | 45 | €33 | €132 | +€99 | +298% |
| Taxes | 450/3 | €33 | €132 | +€99 | +298% |
| Other amounts payable | 47/48 | €46,952 | €52,549 | +€5,596 | +11.9% |
| Accrued charges and deferred income | 492/3 | €8,575 | €6,875 | -€1,700 | -19.8% |
| Remuneration, social security and pensions | 62 | €13,486 | €18,994 | +€5,508 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,622 | €6,310 | +€688 | +12.2% |
| Other operating charges | 640/8 | €1,095 | €1,241 | +€146 | +13.3% |
| Gross operating margin | 9900 | €25,343 | €23,232 | -€2,111 | -8.3% |
| Operating profit (loss) | 9901 | €5,140 | -€3,313 | -€8,453 | |
| Financial income | 75/76B | €914 | €631 | -€283 | -31.0% |
| Recurring financial income | 75 | €914 | €631 | -€283 | -31.0% |
| Financial charges | 65/66B | €2,314 | €1,783 | -€532 | -23.0% |
| Recurring financial charges | 65 | €2,314 | €1,783 | -€532 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €3,740 | -€4,464 | -€8,205 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.4% |
| Profit (loss) for the period | 9904 | €3,613 | -€4,596 | -€8,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,613 | -€4,596 | -€8,209 |
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.