KIDSSMILE: 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.
KIDSSMILE
Largest movements
- Cash +€88,350
up €88,350 (+70.7%), from €124,972 to €213,321
mainly Net result for the year (+€93,798) and Depreciation (+€38,293)
- Tangible fixed assets -€25,793
down €25,793 (-37.3%), from €69,215 to €43,421
of which Plant, machinery and equipment: -€14,216
- Intangible fixed assets -€12,500
down €12,500 (-20.1%), from €62,260 to €49,760
- Reserves +€93,798
up €93,798 (+76.5%), from €122,677 to €216,475
- Other debts -€25,930
down €25,930 (-79.2%), from €32,736 to €6,805
- Debts after one year -€18,419
down €18,419 (-26.0%), from €70,732 to €52,312
- Gross operating margin +€86,456
up €86,456 (+102.1%), from €84,697 to €171,154
- Taxes +€22,447
up €22,447 (+185.6%), from €12,095 to €34,542
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,334 | €316,227 | +€49,893 | +18.7% |
| Fixed assets | 21/28 | €131,475 | €93,182 | -€38,293 | -29.1% |
| Intangible fixed assets | 21 | €62,260 | €49,760 | -€12,500 | -20.1% |
| Tangible fixed assets | 22/27 | €69,215 | €43,421 | -€25,793 | -37.3% |
| Plant, machinery and equipment | 23 | €28,618 | €14,403 | -€14,216 | -49.7% |
| Furniture and vehicles | 24 | €40,596 | €29,019 | -€11,578 | -28.5% |
| Current assets | 29/58 | €134,859 | €223,045 | +€88,186 | +65.4% |
| Amounts receivable within one year | 40/41 | €4,281 | €3,597 | -€684 | -16.0% |
| Other amounts receivable | 41 | €4,281 | €3,597 | -€684 | -16.0% |
| Cash at bank and in hand | 54/58 | €124,972 | €213,321 | +€88,350 | +70.7% |
| Deferred charges and accrued income | 490/1 | €5,607 | €6,127 | +€520 | +9.3% |
| Total equity and liabilities | 10/49 | €266,334 | €316,227 | +€49,893 | +18.7% |
| Equity | 10/15 | €132,677 | €226,475 | +€93,798 | +70.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €122,677 | €216,475 | +€93,798 | +76.5% |
| Distributable reserves | 133 | €122,677 | €216,475 | +€93,798 | +76.5% |
| Amounts payable | 17/49 | €133,657 | €89,751 | -€43,905 | -32.8% |
| Amounts payable after more than one year | 17 | €70,732 | €52,312 | -€18,419 | -26.0% |
| Financial debts | 170/4 | €70,732 | €52,312 | -€18,419 | -26.0% |
| Amounts payable within one year | 42/48 | €62,925 | €37,439 | -€25,486 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €18,443 | €19,085 | +€643 | +3.5% |
| Trade debts | 44 | €0 | €526 | +€526 | |
| Suppliers | 440/4 | €0 | €526 | +€526 | |
| Taxes, remuneration and social security | 45 | €11,747 | €11,023 | -€724 | -6.2% |
| Taxes | 450/3 | €11,747 | €11,023 | -€724 | -6.2% |
| Other amounts payable | 47/48 | €32,736 | €6,805 | -€25,930 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,152 | €38,293 | +€141 | +0.4% |
| Other operating charges | 640/8 | €2,947 | €3,165 | +€218 | +7.4% |
| Gross operating margin | 9900 | €84,697 | €171,154 | +€86,456 | +102.1% |
| Operating profit (loss) | 9901 | €43,598 | €129,695 | +€86,097 | +197.5% |
| Financial income | 75/76B | €1,162 | €1,064 | -€98 | -8.4% |
| Recurring financial income | 75 | €1,162 | €1,064 | -€98 | -8.4% |
| Financial charges | 65/66B | €2,971 | €2,418 | -€553 | -18.6% |
| Recurring financial charges | 65 | €2,971 | €2,418 | -€553 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €41,789 | €128,341 | +€86,551 | +207.1% |
| Income taxes | 67/77 | €12,095 | €34,542 | +€22,447 | +185.6% |
| Profit (loss) for the period | 9904 | €29,694 | €93,798 | +€64,104 | +215.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,694 | €93,798 | +€64,104 | +215.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.