KIDS FUN.: 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 FUN.
Largest movements
- Tangible fixed assets -€13,347
down €13,347 (-21.7%), from €61,429 to €48,082
of which Furniture and vehicles: -€10,830
- Cash +€5,494
up €5,494 (+51.5%), from €10,660 to €16,154
mainly Depreciation (+€13,347) and Receivables within one year (+€1,670)
- Receivables within one year -€1,670
down €1,670 (-60.4%), from €2,765 to €1,095
of which Trade receivables: -€842
- Other debts -€6,668
down €6,668 (-31.4%), from €21,243 to €14,575
- Debts after one year -€3,569
no longer reported in 2025 (was €3,569)
- Depreciation +€6,660
up €6,660 (+99.6%), from €6,687 to €13,347
- Gross operating margin -€3,285
down €3,285 (-18.1%), from €18,200 to €14,915
- Taxes -€3,042
down €3,042 (-92.5%), from €3,289 to €247
- Other operating charges -€183
down €183 (-18.4%), from €999 to €815
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 | €77,019 | €67,352 | -€9,667 | -12.6% |
| Fixed assets | 21/28 | €61,429 | €48,082 | -€13,347 | -21.7% |
| Tangible fixed assets | 22/27 | €61,429 | €48,082 | -€13,347 | -21.7% |
| Plant, machinery and equipment | 23 | €8,780 | €6,263 | -€2,517 | -28.7% |
| Furniture and vehicles | 24 | €52,649 | €41,819 | -€10,830 | -20.6% |
| Current assets | 29/58 | €15,590 | €19,270 | +€3,681 | +23.6% |
| Amounts receivable within one year | 40/41 | €2,765 | €1,095 | -€1,670 | -60.4% |
| Trade receivables | 40 | €1,937 | €1,095 | -€842 | -43.5% |
| Other amounts receivable | 41 | €828 | - | -€828 | |
| Cash at bank and in hand | 54/58 | €10,660 | €16,154 | +€5,494 | +51.5% |
| Deferred charges and accrued income | 490/1 | €2,165 | €2,021 | -€143 | -6.6% |
| Total equity and liabilities | 10/49 | €77,019 | €67,352 | -€9,667 | -12.6% |
| Equity | 10/15 | €44,340 | €44,659 | +€319 | +0.7% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €38,840 | €38,840 | = | 0.0% |
| Distributable reserves | 133 | €38,840 | €38,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €319 | +€319 | |
| Amounts payable | 17/49 | €32,679 | €22,693 | -€9,985 | -30.6% |
| Amounts payable after more than one year | 17 | €3,569 | - | -€3,569 | |
| Financial debts | 170/4 | €3,569 | - | -€3,569 | |
| Amounts payable within one year | 42/48 | €29,110 | €22,693 | -€6,417 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €3,893 | €3,569 | -€324 | -8.3% |
| Trade debts | 44 | €631 | €843 | +€211 | +33.5% |
| Suppliers | 440/4 | €631 | €843 | +€211 | +33.5% |
| Taxes, remuneration and social security | 45 | €3,342 | €3,707 | +€365 | +10.9% |
| Taxes | 450/3 | €3,342 | €3,707 | +€365 | +10.9% |
| Other amounts payable | 47/48 | €21,243 | €14,575 | -€6,668 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,687 | €13,347 | +€6,660 | +99.6% |
| Other operating charges | 640/8 | €999 | €815 | -€183 | -18.4% |
| Gross operating margin | 9900 | €18,200 | €14,915 | -€3,285 | -18.1% |
| Operating profit (loss) | 9901 | €10,514 | €752 | -€9,762 | -92.8% |
| Financial income | 75/76B | €124 | - | -€124 | |
| Recurring financial income | 75 | €124 | - | -€124 | |
| Financial charges | 65/66B | €191 | €186 | -€4 | -2.1% |
| Recurring financial charges | 65 | €191 | €186 | -€4 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €10,448 | €566 | -€9,882 | -94.6% |
| Income taxes | 67/77 | €3,289 | €247 | -€3,042 | -92.5% |
| Profit (loss) for the period | 9904 | €7,159 | €319 | -€6,840 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,159 | €319 | -€6,840 | -95.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.