KIDSCARE: 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.
KIDSCARE
Largest movements
- Cash -€81,805
down €81,805 (-74.2%), from €110,277 to €28,472
mainly Receivables within one year (-€80,710) and Debts after one year (-€69,847)
- Receivables within one year +€80,710
up €80,710 (+807.1%), from €10,000 to €90,710
- Receivables after one year -€10,000
down €10,000 (-27.9%), from €35,833 to €25,833
- Tangible fixed assets -€9,243
down €9,243 (-10.8%), from €85,404 to €76,161
of which Furniture and vehicles: -€16,077
- Deferred charges and accrued income +€4,486
up €4,486 (+16.7%), from €26,879 to €31,365
- Debts after one year -€69,847
down €69,847 (-77.2%), from €90,464 to €20,617
of which Other amounts payable: -€55,479
- Reserves +€56,431
up €56,431 (+43.3%), from €130,474 to €186,905
of which Distributable reserves: +€56,431
- Tax, wage and social debts -€8,002
down €8,002 (-83.3%), from €9,604 to €1,602
- Trade debts +€5,414
up €5,414 (+12031.1%), from €45 to €5,459
- Gross operating margin -€31,890
down €31,890 (-24.5%), from €130,166 to €98,276
- Taxes -€7,971
down €7,971 (-26.9%), from €29,625 to €21,654
- Financial charges -€3,301
down €3,301 (-83.0%), from €3,978 to €677
- Financial income +€2,439
up €2,439 (+493.7%), from €494 to €2,933
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 | €268,393 | €252,541 | -€15,852 | -5.9% |
| Fixed assets | 21/28 | €85,404 | €76,161 | -€9,243 | -10.8% |
| Tangible fixed assets | 22/27 | €85,404 | €76,161 | -€9,243 | -10.8% |
| Plant, machinery and equipment | 23 | €24,448 | €31,282 | +€6,834 | +28.0% |
| Furniture and vehicles | 24 | €60,956 | €44,879 | -€16,077 | -26.4% |
| Current assets | 29/58 | €182,989 | €176,380 | -€6,609 | -3.6% |
| Amounts receivable after more than one year | 29 | €35,833 | €25,833 | -€10,000 | -27.9% |
| Trade receivables | 290 | €35,833 | €25,833 | -€10,000 | -27.9% |
| Amounts receivable within one year | 40/41 | €10,000 | €90,710 | +€80,710 | +807.1% |
| Other amounts receivable | 41 | €10,000 | €90,710 | +€80,710 | +807.1% |
| Cash at bank and in hand | 54/58 | €110,277 | €28,472 | -€81,805 | -74.2% |
| Deferred charges and accrued income | 490/1 | €26,879 | €31,365 | +€4,486 | +16.7% |
| Total equity and liabilities | 10/49 | €268,393 | €252,541 | -€15,852 | -5.9% |
| Equity | 10/15 | €154,065 | €210,496 | +€56,431 | +36.6% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €130,474 | €186,905 | +€56,431 | +43.3% |
| Non-distributable reserves | 130/1 | €1,116 | €1,116 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,116 | €1,116 | = | 0.0% |
| Distributable reserves | 133 | €129,358 | €185,789 | +€56,431 | +43.6% |
| Profit (loss) carried forward | 14 | -€50,777 | -€50,777 | = | 0.0% |
| Amounts payable | 17/49 | €114,328 | €42,045 | -€72,283 | -63.2% |
| Amounts payable after more than one year | 17 | €90,464 | €20,617 | -€69,847 | -77.2% |
| Financial debts | 170/4 | €34,985 | €20,617 | -€14,368 | -41.1% |
| Other amounts payable | 178/9 | €55,479 | - | -€55,479 | |
| Amounts payable within one year | 42/48 | €23,864 | €21,428 | -€2,436 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €14,215 | €14,367 | +€152 | +1.1% |
| Trade debts | 44 | €45 | €5,459 | +€5,414 | +12031.1% |
| Suppliers | 440/4 | €45 | €5,459 | +€5,414 | +12031.1% |
| Taxes, remuneration and social security | 45 | €9,604 | €1,602 | -€8,002 | -83.3% |
| Taxes | 450/3 | €9,604 | €1,602 | -€8,002 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,964 | €20,798 | +€834 | +4.2% |
| Other operating charges | 640/8 | €693 | €1,649 | +€956 | +138.0% |
| Gross operating margin | 9900 | €130,166 | €98,276 | -€31,890 | -24.5% |
| Operating profit (loss) | 9901 | €109,509 | €75,829 | -€33,680 | -30.8% |
| Financial income | 75/76B | €494 | €2,933 | +€2,439 | +493.7% |
| Recurring financial income | 75 | €494 | €2,933 | +€2,439 | +493.7% |
| Financial charges | 65/66B | €3,978 | €677 | -€3,301 | -83.0% |
| Recurring financial charges | 65 | €3,978 | €677 | -€3,301 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | €106,025 | €78,085 | -€27,940 | -26.4% |
| Income taxes | 67/77 | €29,625 | €21,654 | -€7,971 | -26.9% |
| Profit (loss) for the period | 9904 | €76,400 | €56,431 | -€19,969 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,400 | €56,431 | -€19,969 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.