KIDDIES: 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.
What changed
KIDDIES
NACE 88.911, Day nurseries and crèches
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€29,806
2024 · €35,678-€5,872
Equity
€268,918
2024 · €246,512+€22,407
Cash
€84,702
2024 · €86,053-€1,351
Balance sheet total
€478,702
2024 · €473,671+€5,031
Largest movements
Assets
- Deferred charges and accrued income +€6,615
up €6,615 (+601%), from €1,100 to €7,715
Equity and liabilities
- Reserves +€22,407
up €22,407 (+9.8%), from €227,912 to €250,318
of which Distributable reserves: +€26,486
- Debts after one year -€16,400
down €16,400 (-13.6%), from €120,807 to €104,407
- Other debts +€7,493
up €7,493 (+19.8%), from €37,924 to €45,417
Income statement
- Staff costs +€13,789
up €13,789 (+14.0%), from €98,188 to €111,977
- Gross operating margin +€6,460
up €6,460 (+3.4%), from €190,592 to €197,052
- Other operating charges +€6,324
up €6,324 (+348%), from €1,817 to €8,141
- Taxes -€3,761
down €3,761 (-18.6%), from €20,252 to €16,491
- Depreciation -€3,315
down €3,315 (-12.5%), from €26,554 to €23,239
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.
Result 2024
€35,678
Gross operating margin
+€6,460
Staff costs
-€13,789
Depreciation
+€3,315
Other operating charges
-€6,324
Financial income
+€1
Financial charges
+€702
Taxes
+€3,761
Result 2025
€29,806
raises the resultlowers the result
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.
From operations
+€46,628
Investment
-€21,032
Financing
-€26,947
Cash 2024
€86,053
From operations (derived)
+€46,628
Net result for the year
+€29,806
Depreciation
+€23,239
Receivables within one year
-€1,974
Deferred charges and accrued income
-€6,615
Provisions
-€1,020
Trade debts
-€143
Tax, wage and social debts
-€4,031
Other debts
+€7,493
Accrued charges and deferred income
-€127
Investment (derived)
-€21,032
Investment in fixed assets (net)
-€21,032
Financing
-€26,947
Debts after one year
-€16,400
Current portion of long-term debt
-€3,149
Contributions, distributions and other
-€7,399
Cash 2025
€84,702
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €473,671 | €478,702 | +€5,031 | +1.1% |
| Fixed assets | 21/28 | €356,682 | €354,475 | -€2,207 | -0.6% |
| Tangible fixed assets | 22/27 | €356,577 | €354,370 | -€2,207 | -0.6% |
| Land and buildings | 22 | €350,685 | €350,734 | +€49 | 0.0% |
| Plant, machinery and equipment | 23 | €2,613 | €1,351 | -€1,262 | -48.3% |
| Furniture and vehicles | 24 | €3,278 | €2,284 | -€994 | -30.3% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €116,989 | €124,227 | +€7,238 | +6.2% |
| Amounts receivable within one year | 40/41 | €12,012 | €13,986 | +€1,974 | +16.4% |
| Trade receivables | 40 | €7,373 | €6,071 | -€1,302 | -17.7% |
| Other amounts receivable | 41 | €4,638 | €7,915 | +€3,276 | +70.6% |
| Current investments | 50/53 | €17,824 | €17,824 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,053 | €84,702 | -€1,351 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,100 | €7,715 | +€6,615 | +601% |
| Total equity and liabilities | 10/49 | €473,671 | €478,702 | +€5,031 | +1.1% |
| Equity | 10/15 | €246,512 | €268,918 | +€22,407 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227,912 | €250,318 | +€22,407 | +9.8% |
| Non-distributable reserves | 130/1 | €17,824 | €17,824 | = | 0.0% |
| Own shares acquired | 1312 | €17,824 | €17,824 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,326 | €64,246 | -€4,080 | -6.0% |
| Distributable reserves | 133 | €141,762 | €168,248 | +€26,486 | +18.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €17,081 | €16,062 | -€1,020 | -6.0% |
| Deferred taxes | 168 | €17,081 | €16,062 | -€1,020 | -6.0% |
| Amounts payable | 17/49 | €210,078 | €193,722 | -€16,356 | -7.8% |
| Amounts payable after more than one year | 17 | €120,807 | €104,407 | -€16,400 | -13.6% |
| Financial debts | 170/4 | €120,807 | €104,407 | -€16,400 | -13.6% |
| Amounts payable within one year | 42/48 | €85,710 | €85,880 | +€171 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €19,548 | €16,400 | -€3,149 | -16.1% |
| Trade debts | 44 | €1,622 | €1,479 | -€143 | -8.8% |
| Suppliers | 440/4 | €1,622 | €1,479 | -€143 | -8.8% |
| Taxes, remuneration and social security | 45 | €26,615 | €22,585 | -€4,031 | -15.1% |
| Taxes | 450/3 | €6,541 | €5,302 | -€1,239 | -18.9% |
| Remuneration and social security | 454/9 | €20,074 | €17,282 | -€2,792 | -13.9% |
| Other amounts payable | 47/48 | €37,924 | €45,417 | +€7,493 | +19.8% |
| Accrued charges and deferred income | 492/3 | €3,562 | €3,435 | -€127 | -3.6% |
| Remuneration, social security and pensions | 62 | €98,188 | €111,977 | +€13,789 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,554 | €23,239 | -€3,315 | -12.5% |
| Other operating charges | 640/8 | €1,817 | €8,141 | +€6,324 | +348% |
| Gross operating margin | 9900 | €190,592 | €197,052 | +€6,460 | +3.4% |
| Operating profit (loss) | 9901 | €64,033 | €53,696 | -€10,337 | -16.1% |
| Financial income | 75/76B | €2 | €4 | +€1 | +47.0% |
| Recurring financial income | 75 | €2 | €4 | +€1 | +47.0% |
| Financial charges | 65/66B | €9,125 | €8,423 | -€702 | -7.7% |
| Recurring financial charges | 65 | €9,125 | €8,423 | -€702 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €54,910 | €45,277 | -€9,634 | -17.5% |
| Transfer from deferred taxes | 780 | €1,020 | €1,020 | = | 0.0% |
| Income taxes | 67/77 | €20,252 | €16,491 | -€3,761 | -18.6% |
| Profit (loss) for the period | 9904 | €35,678 | €29,806 | -€5,872 | -16.5% |
| Transfer from tax-exempt reserves | 789 | €4,080 | €4,080 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,758 | €33,886 | -€5,872 | -14.8% |
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 29 October 2026 via checked.be.