KIDSPLAY: 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.
KIDSPLAY
Largest movements
- Stocks and contracts +€73,408
up €73,408 (+196%), from €37,453 to €110,861
- Cash +€20,894
up €20,894 (+55.9%), from €37,386 to €58,279
mainly Net result for the year (+€114,880) and Other debts (+€110,000)
- Receivables within one year -€16,516
down €16,516 (-7.8%), from €212,696 to €196,180
of which Other amounts receivable: -€76,054
- Other debts +€110,000
new in 2025: €110,000
- Debts after one year +€28,637
up €28,637 (+55.8%), from €51,298 to €79,935
- Current portion of long-term debt -€26,722
down €26,722 (-59.0%), from €45,273 to €18,551
- Trade debts -€19,105
down €19,105 (-54.6%), from €35,004 to €15,899
- Tax, wage and social debts -€16,549
down €16,549 (-27.2%), from €60,840 to €44,291
of which Taxes: -€11,508
- Gross operating margin +€87,365
up €87,365 (+33.2%), from €263,157 to €350,522
- Staff costs +€68,009
up €68,009 (+57.2%), from €118,954 to €186,963
- Taxes -€22,390
down €22,390 (-76.4%), from €29,319 to €6,928
- Financial charges +€9,460
up €9,460 (+59.0%), from €16,044 to €25,503
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 | €325,512 | €404,907 | +€79,395 | +24.4% |
| Fixed assets | 21/28 | €37,783 | €39,489 | +€1,706 | +4.5% |
| Tangible fixed assets | 22/27 | €37,783 | €39,489 | +€1,706 | +4.5% |
| Land and buildings | 22 | €2,522 | €2,217 | -€306 | -12.1% |
| Plant, machinery and equipment | 23 | €3,880 | €5,886 | +€2,005 | +51.7% |
| Furniture and vehicles | 24 | €28,004 | €29,327 | +€1,323 | +4.7% |
| Leasing and similar rights | 25 | €3,376 | €2,060 | -€1,317 | -39.0% |
| Current assets | 29/58 | €287,729 | €365,418 | +€77,689 | +27.0% |
| Stocks and contracts in progress | 3 | €37,453 | €110,861 | +€73,408 | +196% |
| Stocks | 30/36 | €37,453 | €110,861 | +€73,408 | +196% |
| Amounts receivable within one year | 40/41 | €212,696 | €196,180 | -€16,516 | -7.8% |
| Trade receivables | 40 | €14,660 | €74,198 | +€59,538 | +406% |
| Other amounts receivable | 41 | €198,037 | €121,982 | -€76,054 | -38.4% |
| Cash at bank and in hand | 54/58 | €37,386 | €58,279 | +€20,894 | +55.9% |
| Deferred charges and accrued income | 490/1 | €194 | €98 | -€96 | -49.6% |
| Total equity and liabilities | 10/49 | €325,512 | €404,907 | +€79,395 | +24.4% |
| Equity | 10/15 | €130,224 | €135,104 | +€4,880 | +3.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,224 | €125,104 | +€4,880 | +4.1% |
| Amounts payable | 17/49 | €195,288 | €269,803 | +€74,515 | +38.2% |
| Amounts payable after more than one year | 17 | €51,298 | €79,935 | +€28,637 | +55.8% |
| Financial debts | 170/4 | €51,298 | €79,935 | +€28,637 | +55.8% |
| Amounts payable within one year | 42/48 | €141,117 | €188,741 | +€47,624 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €45,273 | €18,551 | -€26,722 | -59.0% |
| Trade debts | 44 | €35,004 | €15,899 | -€19,105 | -54.6% |
| Suppliers | 440/4 | €35,004 | €15,899 | -€19,105 | -54.6% |
| Taxes, remuneration and social security | 45 | €60,840 | €44,291 | -€16,549 | -27.2% |
| Taxes | 450/3 | €43,098 | €31,590 | -€11,508 | -26.7% |
| Remuneration and social security | 454/9 | €17,742 | €12,701 | -€5,041 | -28.4% |
| Other amounts payable | 47/48 | - | €110,000 | +€110,000 | |
| Accrued charges and deferred income | 492/3 | €2,874 | €1,127 | -€1,747 | -60.8% |
| Remuneration, social security and pensions | 62 | €118,954 | €186,963 | +€68,009 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,029 | €15,731 | +€701 | +4.7% |
| Other operating charges | 640/8 | €2,384 | €2,262 | -€121 | -5.1% |
| Non-recurring operating charges | 66A | €1,619 | €1,025 | -€594 | -36.7% |
| Gross operating margin | 9900 | €263,157 | €350,522 | +€87,365 | +33.2% |
| Operating profit (loss) | 9901 | €125,172 | €144,541 | +€19,370 | +15.5% |
| Financial income | 75/76B | €5,206 | €2,770 | -€2,436 | -46.8% |
| Recurring financial income | 75 | €5,206 | €2,770 | -€2,436 | -46.8% |
| Financial charges | 65/66B | €16,044 | €25,503 | +€9,460 | +59.0% |
| Recurring financial charges | 65 | €16,044 | €25,503 | +€9,460 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €114,334 | €121,809 | +€7,474 | +6.5% |
| Income taxes | 67/77 | €29,319 | €6,928 | -€22,390 | -76.4% |
| Profit (loss) for the period | 9904 | €85,016 | €114,880 | +€29,864 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,016 | €114,880 | +€29,864 | +35.1% |
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 25 October 2026 via checked.be.