Kinderarts Jelena Devrieze: 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.
Kinderarts Jelena Devrieze
Largest movements
- Cash -€21,108
down €21,108 (-36.9%), from €57,247 to €36,139
mainly Contributions, distributions and other (-€62,500) and Investment in fixed assets (net) (-€14,153)
- Receivables within one year +€10,344
up €10,344 (+17.1%), from €60,607 to €70,952
of which Trade receivables: +€13,744
- Deferred charges and accrued income +€9,028
up €9,028 (+2,093%), from €431 to €9,459
- Tangible fixed assets +€3,307
up €3,307 (+6.1%), from €54,132 to €57,439
of which Plant, machinery and equipment: +€6,289
- Other debts +€3,672
up €3,672 (+7.9%), from €46,358 to €50,031
- Gross operating margin +€18,634
up €18,634 (+25.2%), from €73,811 to €92,445
- Financial income -€12,611
down €12,611 (-98.3%), from €12,828 to €217
- Depreciation +€3,442
up €3,442 (+46.5%), from €7,404 to €10,846
- Taxes +€3,055
up €3,055 (+23.6%), from €12,928 to €15,983
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 | €172,568 | €174,139 | +€1,571 | +0.9% |
| Fixed assets | 21/28 | €54,282 | €57,589 | +€3,307 | +6.1% |
| Tangible fixed assets | 22/27 | €54,132 | €57,439 | +€3,307 | +6.1% |
| Plant, machinery and equipment | 23 | €567 | €6,856 | +€6,289 | +1,109% |
| Furniture and vehicles | 24 | - | €4,363 | +€4,363 | |
| Other tangible fixed assets | 26 | €53,565 | €46,219 | -€7,346 | -13.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €118,286 | €116,550 | -€1,736 | -1.5% |
| Amounts receivable within one year | 40/41 | €60,607 | €70,952 | +€10,344 | +17.1% |
| Trade receivables | 40 | €53,107 | €66,852 | +€13,744 | +25.9% |
| Other amounts receivable | 41 | €7,500 | €4,100 | -€3,400 | -45.3% |
| Cash at bank and in hand | 54/58 | €57,247 | €36,139 | -€21,108 | -36.9% |
| Deferred charges and accrued income | 490/1 | €431 | €9,459 | +€9,028 | +2,093% |
| Total equity and liabilities | 10/49 | €172,568 | €174,139 | +€1,571 | +0.9% |
| Equity | 10/15 | €116,126 | €115,096 | -€1,030 | -0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,000 | €110,000 | = | 0.0% |
| Distributable reserves | 133 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,126 | €96 | -€1,030 | -91.5% |
| Amounts payable | 17/49 | €56,442 | €59,043 | +€2,601 | +4.6% |
| Amounts payable within one year | 42/48 | €51,447 | €54,231 | +€2,783 | +5.4% |
| Trade debts | 44 | €889 | - | -€889 | |
| Suppliers | 440/4 | €889 | - | -€889 | |
| Taxes, remuneration and social security | 45 | €4,200 | €4,200 | = | 0.0% |
| Taxes | 450/3 | €4,200 | €4,200 | = | 0.0% |
| Other amounts payable | 47/48 | €46,358 | €50,031 | +€3,672 | +7.9% |
| Accrued charges and deferred income | 492/3 | €4,994 | €4,812 | -€182 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,404 | €10,846 | +€3,442 | +46.5% |
| Other operating charges | 640/8 | €838 | €863 | +€25 | +3.0% |
| Gross operating margin | 9900 | €73,811 | €92,445 | +€18,634 | +25.2% |
| Operating profit (loss) | 9901 | €65,569 | €80,736 | +€15,167 | +23.1% |
| Financial income | 75/76B | €12,828 | €217 | -€12,611 | -98.3% |
| Recurring financial income | 75 | €12,828 | €217 | -€12,611 | -98.3% |
| Financial charges | 65/66B | €3,781 | €3,500 | -€281 | -7.4% |
| Recurring financial charges | 65 | €3,781 | €3,500 | -€281 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €74,616 | €77,453 | +€2,837 | +3.8% |
| Income taxes | 67/77 | €12,928 | €15,983 | +€3,055 | +23.6% |
| Profit (loss) for the period | 9904 | €61,688 | €61,470 | -€218 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,688 | €61,470 | -€218 | -0.4% |
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 28 October 2026 via checked.be.