Kids Planner: 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 Planner
Largest movements
- Cash +€3,750
up €3,750 (+716%), from €524 to €4,274
mainly Other debts (+€3,208) and Depreciation (+€1,349)
- Intangible fixed assets +€2,400
new in 2025: €2,400
- Stocks and contracts -€999
down €999 (-43.2%), from €2,315 to €1,316
- Tangible fixed assets -€749
down €749 (-65.6%), from €1,142 to €393
- Receivables within one year -€221
no longer reported in 2025 (was €221)
- Other debts +€3,208
up €3,208 (+239%), from €1,343 to €4,551
- Advances received +€815
new in 2025: €815
- Profit (loss) carried forward +€787
up €787, from -€316 to €471
- Tax, wage and social debts -€341
down €341 (-43.3%), from €788 to €447
- Trade debts -€288
down €288 (-74.4%), from €387 to €99
- Turnover -€11,812
no longer reported in 2025 (was €11,812)
- Purchases and services -€10,110
no longer reported in 2025 (was €10,110)
- Gross operating margin +€2,127
up €2,127 (+125%), from €1,702 to €3,829
- Depreciation +€600
up €600 (+80.1%), from €749 to €1,349
- Taxes +€363
up €363 (+339%), from €107 to €470
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 | €4,702 | €8,883 | +€4,181 | +88.9% |
| Fixed assets | 21/28 | €1,642 | €3,293 | +€1,651 | +101% |
| Intangible fixed assets | 21 | - | €2,400 | +€2,400 | |
| Tangible fixed assets | 22/27 | €1,142 | €393 | -€749 | -65.6% |
| Plant, machinery and equipment | 23 | €1,142 | €393 | -€749 | -65.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €3,060 | €5,590 | +€2,530 | +82.7% |
| Stocks and contracts in progress | 3 | €2,315 | €1,316 | -€999 | -43.2% |
| Stocks | 30/36 | €2,315 | €1,316 | -€999 | -43.2% |
| Amounts receivable within one year | 40/41 | €221 | - | -€221 | |
| Trade receivables | 40 | €221 | - | -€221 | |
| Cash at bank and in hand | 54/58 | €524 | €4,274 | +€3,750 | +716% |
| Total equity and liabilities | 10/49 | €4,702 | €8,883 | +€4,181 | +88.9% |
| Equity | 10/15 | €2,184 | €2,971 | +€787 | +36.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€316 | €471 | +€787 | |
| Amounts payable | 17/49 | €2,518 | €5,912 | +€3,394 | +135% |
| Amounts payable within one year | 42/48 | €2,518 | €5,912 | +€3,394 | +135% |
| Trade debts | 44 | €387 | €99 | -€288 | -74.4% |
| Suppliers | 440/4 | €387 | €99 | -€288 | -74.4% |
| Advances received on contracts in progress | 46 | - | €815 | +€815 | |
| Taxes, remuneration and social security | 45 | €788 | €447 | -€341 | -43.3% |
| Taxes | 450/3 | €788 | €447 | -€341 | -43.3% |
| Other amounts payable | 47/48 | €1,343 | €4,551 | +€3,208 | +239% |
| Turnover | 70 | €11,812 | - | -€11,812 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,110 | - | -€10,110 | |
| Remuneration, social security and pensions | 62 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €1,349 | +€600 | +80.1% |
| Other operating charges | 640/8 | €769 | €1,024 | +€255 | +33.2% |
| Gross operating margin | 9900 | €1,702 | €3,829 | +€2,127 | +125% |
| Operating profit (loss) | 9901 | €174 | €1,456 | +€1,282 | +737% |
| Financial charges | 65/66B | €45 | €199 | +€154 | +342% |
| Recurring financial charges | 65 | €45 | €199 | +€154 | +342% |
| Profit (loss) for the period before taxes | 9903 | €129 | €1,257 | +€1,128 | +874% |
| Income taxes | 67/77 | €107 | €470 | +€363 | +339% |
| Profit (loss) for the period | 9904 | €22 | €787 | +€765 | +3,477% |
| Profit (loss) for the period to be appropriated | 9905 | €22 | €787 | +€765 | +3,477% |
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 18 October 2026 via checked.be.