Kiddy et Junior Classes: 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.
Kiddy et Junior Classes
Largest movements
- Current assets -€25,437
down €25,437 (-11.6%), from €220,193 to €194,755
of which Cash: -€26,487
- Financial fixed assets -€7,285
down €7,285 (-99.8%), from €7,296 to €11
- Tangible fixed assets -€2,473
down €2,473 (-61.6%), from €4,012 to €1,539
- Profit (loss) carried forward -€23,285
down €23,285 (-905%), from -€2,574 to -€25,858
- Debts within one year -€11,910
down €11,910 (-5.1%), from €234,074 to €222,165
- Gross operating margin +€134,274
up €134,274 (+26.0%), from €516,031 to €650,306
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,501 | €196,306 | -€35,194 | -15.2% |
| Fixed assets | 21/28 | €11,308 | €1,551 | -€9,757 | -86.3% |
| Tangible fixed assets | 22/27 | €4,012 | €1,539 | -€2,473 | -61.6% |
| Financial fixed assets | 28 | €7,296 | €11 | -€7,285 | -99.8% |
| Current assets | 29/58 | €220,193 | €194,755 | -€25,437 | -11.6% |
| Amounts receivable within one year | 40/41 | €174,734 | €175,158 | +€424 | +0.2% |
| Cash at bank and in hand | 54/58 | €42,079 | €15,592 | -€26,487 | -62.9% |
| Total equity and liabilities | 10/49 | €231,501 | €196,306 | -€35,194 | -15.2% |
| Equity | 10/15 | -€2,574 | -€25,858 | -€23,285 | -905% |
| Profit (loss) carried forward | 14 | -€2,574 | -€25,858 | -€23,285 | -905% |
| Amounts payable | 17/49 | €234,074 | €222,165 | -€11,910 | -5.1% |
| Amounts payable within one year | 42/48 | €234,074 | €222,165 | -€11,910 | -5.1% |
| Trade debts | 44 | €98,421 | €43,900 | -€54,522 | -55.4% |
| Turnover | 70 | €971,188 | €975,258 | +€4,071 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,473 | €2,473 | +€0 | 0.0% |
| Gross operating margin | 9900 | €516,031 | €650,306 | +€134,274 | +26.0% |
| Operating profit (loss) | 9901 | -€137,947 | -€22,681 | +€115,265 | +83.6% |
| Recurring financial charges | 65 | €381 | €603 | +€222 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | -€138,327 | -€23,285 | +€115,043 | +83.2% |
| Profit (loss) for the period | 9904 | -€138,327 | -€23,285 | +€115,043 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€138,327 | -€23,285 | +€115,043 | +83.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.