KINDERARTS VANLEDE KOEN: 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 VANLEDE KOEN
Largest movements
- Cash +€65,136
up €65,136 (+173%), from €37,750 to €102,886
mainly Other debts (+€207,932) and Net result for the year (+€76,214)
- Tangible fixed assets +€59,348
up €59,348 (+111,766%), from €53 to €59,401
- Receivables within one year -€12,157
down €12,157 (-84.8%), from €14,330 to €2,174
- Deferred charges and accrued income -€10,377
down €10,377 (-12.2%), from €85,072 to €74,695
- Other debts +€207,932
up €207,932 (+15,752%), from €1,320 to €209,252
- Reserves -€86,600
down €86,600 (-76.8%), from €112,813 to €26,214
- Tax, wage and social debts -€19,237
down €19,237 (-90.9%), from €21,174 to €1,937
- Gross operating margin -€35,769
down €35,769 (-24.7%), from €144,583 to €108,815
- Depreciation +€11,387
up €11,387 (+6,873%), from €166 to €11,553
- Taxes -€11,351
down €11,351 (-36.3%), from €31,239 to €19,888
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 | €157,255 | €259,205 | +€101,950 | +64.8% |
| Fixed assets | 21/28 | €53 | €59,401 | +€59,348 | +111,766% |
| Tangible fixed assets | 22/27 | €53 | €59,401 | +€59,348 | +111,766% |
| Furniture and vehicles | 24 | €53 | €59,401 | +€59,348 | +111,766% |
| Current assets | 29/58 | €157,202 | €199,805 | +€42,603 | +27.1% |
| Amounts receivable within one year | 40/41 | €14,330 | €2,174 | -€12,157 | -84.8% |
| Other amounts receivable | 41 | €14,330 | €2,174 | -€12,157 | -84.8% |
| Current investments | 50/53 | €20,050 | €20,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,750 | €102,886 | +€65,136 | +173% |
| Deferred charges and accrued income | 490/1 | €85,072 | €74,695 | -€10,377 | -12.2% |
| Total equity and liabilities | 10/49 | €157,255 | €259,205 | +€101,950 | +64.8% |
| Equity | 10/15 | €131,413 | €44,814 | -€86,600 | -65.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,813 | €26,214 | -€86,600 | -76.8% |
| Distributable reserves | 133 | €112,813 | €26,214 | -€86,600 | -76.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,842 | €214,392 | +€188,550 | +730% |
| Amounts payable within one year | 42/48 | €25,842 | €214,265 | +€188,423 | +729% |
| Trade debts | 44 | €3,348 | €3,076 | -€272 | -8.1% |
| Suppliers | 440/4 | €3,348 | €3,076 | -€272 | -8.1% |
| Taxes, remuneration and social security | 45 | €21,174 | €1,937 | -€19,237 | -90.9% |
| Taxes | 450/3 | €21,174 | €1,937 | -€19,237 | -90.9% |
| Other amounts payable | 47/48 | €1,320 | €209,252 | +€207,932 | +15,752% |
| Accrued charges and deferred income | 492/3 | - | €127 | +€127 | |
| Non-recurring operating income | 76A | - | €10,500 | +€10,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | €11,553 | +€11,387 | +6,873% |
| Other operating charges | 640/8 | €1,064 | €1,154 | +€91 | +8.5% |
| Gross operating margin | 9900 | €144,583 | €108,815 | -€35,769 | -24.7% |
| Operating profit (loss) | 9901 | €143,354 | €96,108 | -€47,246 | -33.0% |
| Financial income | 75/76B | - | €118 | +€118 | |
| Recurring financial income | 75 | - | €118 | +€118 | |
| Financial charges | 65/66B | €175 | €125 | -€50 | -28.6% |
| Recurring financial charges | 65 | €175 | €125 | -€50 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €143,180 | €96,102 | -€47,078 | -32.9% |
| Income taxes | 67/77 | €31,239 | €19,888 | -€11,351 | -36.3% |
| Profit (loss) for the period | 9904 | €111,940 | €76,214 | -€35,727 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €111,940 | €76,214 | -€35,727 | -31.9% |
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.