Kinderarts Lien Lepere: 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 Lien Lepere
Largest movements
- Cash -€34,468
down €34,468 (-62.1%), from €55,538 to €21,070
mainly Contributions, distributions and other (-€45,000) and Other debts (-€40,181)
- Receivables within one year +€29,175
up €29,175 (+48.7%), from €59,967 to €89,142
of which Other amounts receivable: +€25,830
- Tangible fixed assets -€4,164
down €4,164 (-37.9%), from €10,994 to €6,830
of which Furniture and vehicles: -€2,174
- Other debts -€40,181
down €40,181 (-47.2%), from €85,181 to €45,000
- Tax, wage and social debts +€16,218
up €16,218 (+115%), from €14,048 to €30,266
- Reserves +€13,476
up €13,476 (+63.8%), from €21,127 to €34,603
- Gross operating margin -€25,818
down €25,818 (-24.0%), from €107,650 to €81,832
- Taxes +€3,161
up €3,161 (+23.3%), from €13,552 to €16,714
- Depreciation -€2,974
down €2,974 (-41.7%), from €7,138 to €4,164
- Other operating charges +€1,789
up €1,789 (+399%), from €448 to €2,237
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 | €126,498 | €117,041 | -€9,457 | -7.5% |
| Fixed assets | 21/28 | €10,994 | €6,830 | -€4,164 | -37.9% |
| Tangible fixed assets | 22/27 | €10,994 | €6,830 | -€4,164 | -37.9% |
| Plant, machinery and equipment | 23 | €656 | €63 | -€593 | -90.3% |
| Furniture and vehicles | 24 | €2,416 | €241 | -€2,174 | -90.0% |
| Other tangible fixed assets | 26 | €7,922 | €6,525 | -€1,397 | -17.6% |
| Current assets | 29/58 | €115,504 | €110,211 | -€5,293 | -4.6% |
| Amounts receivable within one year | 40/41 | €59,967 | €89,142 | +€29,175 | +48.7% |
| Trade receivables | 40 | €59,967 | €63,312 | +€3,345 | +5.6% |
| Other amounts receivable | 41 | - | €25,830 | +€25,830 | |
| Cash at bank and in hand | 54/58 | €55,538 | €21,070 | -€34,468 | -62.1% |
| Total equity and liabilities | 10/49 | €126,498 | €117,041 | -€9,457 | -7.5% |
| Equity | 10/15 | €26,127 | €39,603 | +€13,476 | +51.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,127 | €34,603 | +€13,476 | +63.8% |
| Distributable reserves | 133 | €21,127 | €34,603 | +€13,476 | +63.8% |
| Amounts payable | 17/49 | €100,372 | €77,438 | -€22,933 | -22.8% |
| Amounts payable within one year | 42/48 | €100,372 | €77,438 | -€22,933 | -22.8% |
| Trade debts | 44 | €1,143 | €2,172 | +€1,029 | +90.1% |
| Suppliers | 440/4 | €1,143 | €2,172 | +€1,029 | +90.1% |
| Taxes, remuneration and social security | 45 | €14,048 | €30,266 | +€16,218 | +115% |
| Taxes | 450/3 | €14,048 | €30,266 | +€16,218 | +115% |
| Other amounts payable | 47/48 | €85,181 | €45,000 | -€40,181 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,138 | €4,164 | -€2,974 | -41.7% |
| Other operating charges | 640/8 | €448 | €2,237 | +€1,789 | +399% |
| Gross operating margin | 9900 | €107,650 | €81,832 | -€25,818 | -24.0% |
| Operating profit (loss) | 9901 | €100,063 | €75,431 | -€24,633 | -24.6% |
| Financial income | 75/76B | €321 | - | -€321 | |
| Recurring financial income | 75 | €321 | - | -€321 | |
| Financial charges | 65/66B | €238 | €241 | +€3 | +1.3% |
| Recurring financial charges | 65 | €238 | €241 | +€3 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €100,146 | €75,190 | -€24,956 | -24.9% |
| Income taxes | 67/77 | €13,552 | €16,714 | +€3,161 | +23.3% |
| Profit (loss) for the period | 9904 | €86,594 | €58,476 | -€28,118 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,594 | €58,476 | -€28,118 | -32.5% |
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 29 October 2026 via checked.be.