KIDSCAB: what changed
Two fiscal 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.
KIDSCAB
Largest movements
- Cash +€97,976
up €97,976 (+225.3%), from €43,483 to €141,459
mainly Net result for the year (+€146,326) and Receivables within one year (+€8,964)
- Reserves +€146,326
up €146,326 (+27.7%), from €527,438 to €673,764
- Trade debts -€50,813
down €50,813 (-30.4%), from €167,343 to €116,530
- Gross operating margin +€9,351
up €9,351 (+3.9%), from €237,663 to €247,014
- Financial income -€4,675
down €4,675 (-78.7%), from €5,940 to €1,265
- Taxes +€3,756
up €3,756 (+5.6%), from €66,610 to €70,367
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.
Cash bridge derived
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 | €810,708 | €901,883 | +€91,176 | +11.2% |
| Fixed assets | 21/28 | €14,034 | €13,608 | -€426 | -3.0% |
| Tangible fixed assets | 22/27 | €14,034 | €13,608 | -€426 | -3.0% |
| Plant, machinery and equipment | 23 | €877 | €1,637 | +€760 | +86.7% |
| Furniture and vehicles | 24 | €2,467 | €3,055 | +€587 | +23.8% |
| Other tangible fixed assets | 26 | €10,690 | €8,917 | -€1,773 | -16.6% |
| Current assets | 29/58 | €796,674 | €888,275 | +€91,601 | +11.5% |
| Stocks and contracts in progress | 3 | €716,867 | €719,330 | +€2,463 | +0.3% |
| Stocks | 30/36 | €716,867 | €719,330 | +€2,463 | +0.3% |
| Amounts receivable within one year | 40/41 | €35,099 | €26,135 | -€8,964 | -25.5% |
| Trade receivables | 40 | €34,724 | €25,576 | -€9,148 | -26.3% |
| Other amounts receivable | 41 | €375 | €559 | +€184 | +49.0% |
| Cash at bank and in hand | 54/58 | €43,483 | €141,459 | +€97,976 | +225.3% |
| Deferred charges and accrued income | 490/1 | €1,225 | €1,351 | +€127 | +10.4% |
| Total equity and liabilities | 10/49 | €810,708 | €901,883 | +€91,176 | +11.2% |
| Equity | 10/15 | €533,638 | €679,964 | +€146,326 | +27.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €527,438 | €673,764 | +€146,326 | +27.7% |
| Distributable reserves | 133 | €527,438 | €673,764 | +€146,326 | +27.7% |
| Amounts payable | 17/49 | €277,070 | €221,920 | -€55,151 | -19.9% |
| Amounts payable within one year | 42/48 | €277,070 | €221,920 | -€55,151 | -19.9% |
| Trade debts | 44 | €167,343 | €116,530 | -€50,813 | -30.4% |
| Suppliers | 440/4 | €167,343 | €116,530 | -€50,813 | -30.4% |
| Taxes, remuneration and social security | 45 | €101,382 | €105,268 | +€3,886 | +3.8% |
| Taxes | 450/3 | €101,382 | €105,268 | +€3,886 | +3.8% |
| Other amounts payable | 47/48 | €8,345 | €122 | -€8,223 | -98.5% |
| Remuneration, social security and pensions | 62 | €76 | - | -€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,552 | €3,357 | -€195 | -5.5% |
| Other operating charges | 640/8 | €638 | €2,338 | +€1,701 | +266.8% |
| Non-recurring operating charges | 66A | - | €2,071 | +€2,071 | |
| Gross operating margin | 9900 | €237,663 | €247,014 | +€9,351 | +3.9% |
| Operating profit (loss) | 9901 | €233,397 | €239,248 | +€5,851 | +2.5% |
| Financial income | 75/76B | €5,940 | €1,265 | -€4,675 | -78.7% |
| Recurring financial income | 75 | €5,940 | €1,265 | -€4,675 | -78.7% |
| Financial charges | 65/66B | €24,228 | €23,820 | -€408 | -1.7% |
| Recurring financial charges | 65 | €24,228 | €23,820 | -€408 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €215,109 | €216,693 | +€1,583 | +0.7% |
| Income taxes | 67/77 | €66,610 | €70,367 | +€3,756 | +5.6% |
| Profit (loss) for the period | 9904 | €148,499 | €146,326 | -€2,173 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €148,499 | €146,326 | -€2,173 | -1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.