KIDS STAR: 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 STAR
Largest movements
- Stocks and contracts -€46,617
down €46,617 (-34.3%), from €136,014 to €89,398
- Receivables within one year +€13,281
up €13,281 (+39.0%), from €34,073 to €47,354
of which Trade receivables: +€13,720
- Deferred charges and accrued income +€8,345
new in 2025: €8,345
- Cash -€4,917
down €4,917 (-40.3%), from €12,206 to €7,289
mainly Net result for the year (-€73,004) and Other debts (-€27,649)
- Tangible fixed assets -€3,104
down €3,104 (-46.3%), from €6,700 to €3,597
- Profit (loss) carried forward -€73,004
down €73,004, from €47,042 to -€25,962
- Tax, wage and social debts +€32,484
up €32,484 (+110%), from €29,428 to €61,912
of which Taxes: +€19,366
- Accrued charges and deferred income +€28,102
new in 2025: €28,102
- Other debts -€27,649
no longer reported in 2025 (was €27,649)
- Trade debts +€7,056
up €7,056 (+9.7%), from €72,974 to €80,030
- Gross operating margin -€36,974
down €36,974 (-71.5%), from €51,693 to €14,719
- Staff costs +€28,817
up €28,817 (+60.7%), from €47,487 to €76,303
- Financial charges +€3,371
up €3,371 (+573%), from €589 to €3,960
- Depreciation +€3,104
new in 2025: €3,104
- Other operating charges +€1,205
up €1,205 (+51.0%), from €2,360 to €3,565
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 | €197,993 | €164,983 | -€33,011 | -16.7% |
| Fixed assets | 21/28 | €15,700 | €12,597 | -€3,104 | -19.8% |
| Tangible fixed assets | 22/27 | €6,700 | €3,597 | -€3,104 | -46.3% |
| Furniture and vehicles | 24 | €6,700 | €3,597 | -€3,104 | -46.3% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €182,293 | €152,386 | -€29,907 | -16.4% |
| Stocks and contracts in progress | 3 | €136,014 | €89,398 | -€46,617 | -34.3% |
| Stocks | 30/36 | €136,014 | €89,398 | -€46,617 | -34.3% |
| Amounts receivable within one year | 40/41 | €34,073 | €47,354 | +€13,281 | +39.0% |
| Trade receivables | 40 | €33,527 | €47,247 | +€13,720 | +40.9% |
| Other amounts receivable | 41 | €546 | €107 | -€439 | -80.4% |
| Cash at bank and in hand | 54/58 | €12,206 | €7,289 | -€4,917 | -40.3% |
| Deferred charges and accrued income | 490/1 | - | €8,345 | +€8,345 | |
| Total equity and liabilities | 10/49 | €197,993 | €164,983 | -€33,011 | -16.7% |
| Equity | 10/15 | €67,942 | -€5,062 | -€73,004 | |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,042 | -€25,962 | -€73,004 | |
| Amounts payable | 17/49 | €130,051 | €170,045 | +€39,993 | +30.8% |
| Amounts payable within one year | 42/48 | €130,051 | €141,942 | +€11,891 | +9.1% |
| Trade debts | 44 | €72,974 | €80,030 | +€7,056 | +9.7% |
| Suppliers | 440/4 | €72,974 | €80,030 | +€7,056 | +9.7% |
| Taxes, remuneration and social security | 45 | €29,428 | €61,912 | +€32,484 | +110% |
| Taxes | 450/3 | €10,123 | €29,489 | +€19,366 | +191% |
| Remuneration and social security | 454/9 | €19,306 | €32,424 | +€13,118 | +67.9% |
| Other amounts payable | 47/48 | €27,649 | - | -€27,649 | |
| Accrued charges and deferred income | 492/3 | - | €28,102 | +€28,102 | |
| Remuneration, social security and pensions | 62 | €47,487 | €76,303 | +€28,817 | +60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,104 | +€3,104 | |
| Other operating charges | 640/8 | €2,360 | €3,565 | +€1,205 | +51.0% |
| Gross operating margin | 9900 | €51,693 | €14,719 | -€36,974 | -71.5% |
| Operating profit (loss) | 9901 | €1,846 | -€68,253 | -€70,098 | |
| Financial charges | 65/66B | €589 | €3,960 | +€3,371 | +573% |
| Recurring financial charges | 65 | €589 | €3,960 | +€3,371 | +573% |
| Profit (loss) for the period before taxes | 9903 | €1,257 | -€72,213 | -€73,469 | |
| Income taxes | 67/77 | €359 | €792 | +€433 | +121% |
| Profit (loss) for the period | 9904 | €898 | -€73,004 | -€73,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €898 | -€73,004 | -€73,903 |
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 30 October 2026 via checked.be.