KIDS ADVENTURE: 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.
KIDS ADVENTURE
Largest movements
- Cash -€41,142
down €41,142 (-82.3%), from €49,996 to €8,853
mainly Other debts (-€33,880) and Investment in fixed assets (net) (-€17,523)
- Receivables within one year -€5,560
down €5,560 (-27.2%), from €20,477 to €14,917
of which Trade receivables: -€11,812
- Other debts -€33,880
down €33,880 (-94.3%), from €35,915 to €2,035
- Trade debts -€8,835
down €8,835 (-16.8%), from €52,476 to €43,641
- Tax, wage and social debts -€5,699
down €5,699 (-28.8%), from €19,805 to €14,107
of which Remuneration and social security: -€2,910
- Profit (loss) carried forward -€4,831
down €4,831, from €16 to -€4,816
- Debts after one year +€4,284
up €4,284 (+41.9%), from €10,212 to €14,496
- Gross operating margin -€18,342
down €18,342 (-19.4%), from €94,701 to €76,358
- Staff costs -€16,191
down €16,191 (-22.2%), from €73,027 to €56,835
- Depreciation -€4,888
down €4,888 (-22.2%), from €22,011 to €17,124
- Other operating charges -€4,794
down €4,794 (-70.0%), from €6,848 to €2,054
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 | €214,298 | €166,101 | -€48,198 | -22.5% |
| Fixed assets | 21/28 | €135,721 | €136,120 | +€399 | +0.3% |
| Tangible fixed assets | 22/27 | €135,721 | €136,120 | +€399 | +0.3% |
| Plant, machinery and equipment | 23 | €11,264 | €6,834 | -€4,430 | -39.3% |
| Furniture and vehicles | 24 | €5,859 | €4,912 | -€948 | -16.2% |
| Other tangible fixed assets | 26 | €118,597 | €124,374 | +€5,777 | +4.9% |
| Current assets | 29/58 | €78,577 | €29,980 | -€48,597 | -61.8% |
| Stocks and contracts in progress | 3 | €8,104 | €6,210 | -€1,894 | -23.4% |
| Stocks | 30/36 | €8,104 | €6,210 | -€1,894 | -23.4% |
| Amounts receivable within one year | 40/41 | €20,477 | €14,917 | -€5,560 | -27.2% |
| Trade receivables | 40 | €20,477 | €8,665 | -€11,812 | -57.7% |
| Other amounts receivable | 41 | - | €6,252 | +€6,252 | |
| Cash at bank and in hand | 54/58 | €49,996 | €8,853 | -€41,142 | -82.3% |
| Total equity and liabilities | 10/49 | €214,298 | €166,101 | -€48,198 | -22.5% |
| Equity | 10/15 | €87,640 | €82,809 | -€4,831 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,025 | €69,025 | = | 0.0% |
| Distributable reserves | 133 | €69,025 | €69,025 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16 | -€4,816 | -€4,831 | |
| Amounts payable | 17/49 | €126,658 | €83,292 | -€43,366 | -34.2% |
| Amounts payable after more than one year | 17 | €10,212 | €14,496 | +€4,284 | +41.9% |
| Financial debts | 170/4 | €10,212 | €14,496 | +€4,284 | +41.9% |
| Amounts payable within one year | 42/48 | €116,446 | €68,796 | -€47,650 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €8,250 | €8,713 | +€464 | +5.6% |
| Trade debts | 44 | €52,476 | €43,641 | -€8,835 | -16.8% |
| Suppliers | 440/4 | €52,476 | €43,641 | -€8,835 | -16.8% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €19,805 | €14,107 | -€5,699 | -28.8% |
| Taxes | 450/3 | €8,376 | €5,588 | -€2,788 | -33.3% |
| Remuneration and social security | 454/9 | €11,429 | €8,519 | -€2,910 | -25.5% |
| Other amounts payable | 47/48 | €35,915 | €2,035 | -€33,880 | -94.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Remuneration, social security and pensions | 62 | €73,027 | €56,835 | -€16,191 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,011 | €17,124 | -€4,888 | -22.2% |
| Other operating charges | 640/8 | €6,848 | €2,054 | -€4,794 | -70.0% |
| Gross operating margin | 9900 | €94,701 | €76,358 | -€18,342 | -19.4% |
| Operating profit (loss) | 9901 | -€7,185 | €345 | +€7,530 | |
| Financial income | 75/76B | €134 | - | -€134 | |
| Recurring financial income | 75 | €134 | - | -€134 | |
| Financial charges | 65/66B | €5,710 | €5,176 | -€533 | -9.3% |
| Recurring financial charges | 65 | €5,710 | €5,176 | -€533 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,761 | -€4,831 | +€7,929 | +62.1% |
| Income taxes | 67/77 | €308 | - | -€308 | |
| Profit (loss) for the period | 9904 | -€13,068 | -€4,831 | +€8,237 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,068 | -€4,831 | +€8,237 | +63.0% |
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 1 November 2026 via checked.be.