KIDS BEACH: what changed
What changed
KIDS BEACH
NACE 93.299, Other amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
€101,548
2024 · €29,973+€71,574
Equity
€583,931
2024 · €492,538+€91,393
Cash
€46,583
2024 · €9,497+€37,086
Balance sheet total
€2.1m
2024 · €2.1m+€53,602
Largest movements
Assets
- Receivables within one year +€49,479
up €49,479 (+53.0%), from €93,413 to €142,892
of which Other amounts receivable: +€49,183
- Cash +€37,086
up €37,086 (+391%), from €9,497 to €46,583
mainly Depreciation (+€178,767) and Net result for the year (+€101,548)
- Tangible fixed assets -€35,522
down €35,522 (-1.8%), from €2.0m to €1.9m
of which Plant, machinery and equipment: -€36,079
Equity and liabilities
- Reserves +€91,393
up €91,393 (+19.3%), from €472,538 to €563,931
of which Distributable reserves: +€91,393
- Debts after one year -€71,013
down €71,013 (-6.4%), from €1.1m to €1.0m
of which Financial debts: -€59,521
- Current portion of long-term debt +€31,822
up €31,822 (+54.3%), from €58,572 to €90,394
Income statement
- Gross operating margin +€156,049
up €156,049 (+52.4%), from €297,964 to €454,012
- Depreciation +€53,146
up €53,146 (+42.3%), from €125,622 to €178,767
- Financial charges +€27,891
up €27,891 (+78.4%), from €35,578 to €63,469
- Staff costs +€8,334
up €8,334 (+12.8%), from €65,101 to €73,435
- Financial income -€4,589
down €4,589 (-99.7%), from €4,602 to €13
of which Non-recurring financial income: -€4,500
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€29,973
Gross operating margin
+€156,049
Staff costs
-€8,334
Depreciation
-€53,146
Other operating charges
-€1,960
Other operating items
+€15,871
Financial income
-€4,589
Financial charges
-€27,891
Taxes
-€4,425
Result 2025
€101,548
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€231,212
Investment
-€143,245
Financing
-€50,880
Cash 2024
€9,497
From operations (derived)
+€231,212
Net result for the year
+€101,548
Depreciation
+€178,767
Stocks and contracts
+€480
Receivables within one year
-€49,479
Deferred charges and accrued income
-€3,039
Trade debts
+€669
Tax, wage and social debts
+€1,983
Advances received
+€1,815
Other debts
-€11,719
Accrued charges and deferred income
+€10,185
Investment (derived)
-€143,245
Investment in fixed assets (net)
-€143,245
Financing
-€50,880
Debts after one year
-€71,013
Current portion of long-term debt
+€31,822
Short-term financial debts
-€1,534
Contributions, distributions and other
-€10,155
Cash 2025
€46,583
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,075,169 | €2,128,771 | +€53,602 | +2.6% |
| Fixed assets | 21/28 | €1,964,862 | €1,929,340 | -€35,522 | -1.8% |
| Tangible fixed assets | 22/27 | €1,964,062 | €1,928,540 | -€35,522 | -1.8% |
| Land and buildings | 22 | €1,756,577 | €1,756,562 | -€14 | 0.0% |
| Plant, machinery and equipment | 23 | €190,025 | €153,946 | -€36,079 | -19.0% |
| Furniture and vehicles | 24 | €17,460 | €18,031 | +€571 | +3.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €110,308 | €199,431 | +€89,124 | +80.8% |
| Stocks and contracts in progress | 3 | €1,124 | €644 | -€480 | -42.7% |
| Stocks | 30/36 | €1,124 | €644 | -€480 | -42.7% |
| Amounts receivable within one year | 40/41 | €93,413 | €142,892 | +€49,479 | +53.0% |
| Trade receivables | 40 | €743 | €1,039 | +€296 | +39.8% |
| Other amounts receivable | 41 | €92,670 | €141,853 | +€49,183 | +53.1% |
| Cash at bank and in hand | 54/58 | €9,497 | €46,583 | +€37,086 | +391% |
| Deferred charges and accrued income | 490/1 | €6,274 | €9,313 | +€3,039 | +48.4% |
| Total equity and liabilities | 10/49 | €2,075,169 | €2,128,771 | +€53,602 | +2.6% |
| Equity | 10/15 | €492,538 | €583,931 | +€91,393 | +18.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €472,538 | €563,931 | +€91,393 | +19.3% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €435,038 | €526,431 | +€91,393 | +21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,582,631 | €1,544,840 | -€37,791 | -2.4% |
| Amounts payable after more than one year | 17 | €1,108,928 | €1,037,915 | -€71,013 | -6.4% |
| Financial debts | 170/4 | €1,097,436 | €1,037,915 | -€59,521 | -5.4% |
| Other amounts payable | 178/9 | €11,492 | €0 | -€11,492 | -100% |
| Amounts payable within one year | 42/48 | €459,288 | €482,324 | +€23,037 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €58,572 | €90,394 | +€31,822 | +54.3% |
| Financial debts | 43 | €2,624 | €1,090 | -€1,534 | -58.5% |
| Credit institutions | 430/8 | €2,624 | €1,090 | -€1,534 | -58.5% |
| Trade debts | 44 | €19,110 | €19,779 | +€669 | +3.5% |
| Suppliers | 440/4 | €19,110 | €19,779 | +€669 | +3.5% |
| Advances received on contracts in progress | 46 | €0 | €1,815 | +€1,815 | |
| Taxes, remuneration and social security | 45 | €5,415 | €7,398 | +€1,983 | +36.6% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €5,415 | €7,398 | +€1,983 | +36.6% |
| Other amounts payable | 47/48 | €373,567 | €361,848 | -€11,719 | -3.1% |
| Accrued charges and deferred income | 492/3 | €14,415 | €24,601 | +€10,185 | +70.7% |
| Remuneration, social security and pensions | 62 | €65,101 | €73,435 | +€8,334 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,622 | €178,767 | +€53,146 | +42.3% |
| Other operating charges | 640/8 | €30,420 | €32,381 | +€1,960 | +6.4% |
| Non-recurring operating charges | 66A | €15,871 | €0 | -€15,871 | -100% |
| Gross operating margin | 9900 | €297,964 | €454,012 | +€156,049 | +52.4% |
| Operating profit (loss) | 9901 | €60,950 | €169,429 | +€108,480 | +178% |
| Financial income | 75/76B | €4,602 | €13 | -€4,589 | -99.7% |
| Recurring financial income | 75 | €102 | €13 | -€89 | -87.5% |
| Non-recurring financial income | 76B | €4,500 | €0 | -€4,500 | -100% |
| Financial charges | 65/66B | €35,578 | €63,469 | +€27,891 | +78.4% |
| Recurring financial charges | 65 | €35,578 | €63,469 | +€27,891 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | €29,973 | €105,973 | +€76,000 | +254% |
| Income taxes | 67/77 | €0 | €4,425 | +€4,425 | |
| Profit (loss) for the period | 9904 | €29,973 | €101,548 | +€71,574 | +239% |
| Profit (loss) for the period to be appropriated | 9905 | €29,973 | €101,548 | +€71,574 | +239% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.