Kindercentrum: 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.
What changed
Kindercentrum
NACE 88.919, Social work activities without accommodation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€482,202
2024 · €552,616-€70,414
Equity
€4.2m
2024 · €3.7m+€426,373
Cash
€2.6m
2024 · €1.7m+€923,215
Balance sheet total
€7.8m
2024 · €7.1m+€719,469
Largest movements
Assets
- Cash +€923,215
up €923,215 (+55.8%), from €1.7m to €2.6m
mainly Net result for the year (+€482,202) and Depreciation (+€472,428)
- Current investments -€197,729
no longer reported in 2025 (was €197,729)
- Receivables within one year +€82,584
up €82,584 (+10.2%), from €809,425 to €892,009
of which Other amounts receivable: +€81,354
- Tangible fixed assets -€80,873
down €80,873 (-1.9%), from €4.3m to €4.2m
of which Land and buildings: -€66,534
Equity and liabilities
- Profit (loss) carried forward +€482,202
up €482,202 (+22.4%), from €2.1m to €2.6m
- Debts after one year +€282,178
up €282,178 (+13.2%), from €2.1m to €2.4m
of which Financial debts: +€281,358
Income statement
- Staff costs +€519,786
up €519,786 (+7.8%), from €6.7m to €7.2m
- Other operating income +€470,454
up €470,454 (+5.4%), from €8.7m to €9.1m
- Services and other goods +€168,711
up €168,711 (+5.7%), from €3.0m to €3.1m
- Turnover +€113,064
up €113,064 (+5.4%), from €2.1m to €2.2m
- Write-downs -€98,886
down €98,886, from €62,641 to -€36,245
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.
Result 2024
€552,616
Turnover
+€113,064
Other operating income
+€470,454
Services and other goods
-€168,711
Staff costs
-€519,786
Depreciation
+€55,454
Write-downs
+€98,886
Other operating charges
+€7,291
Other operating items
-€85,158
Financial income
-€14,816
Financial charges
-€27,094
Result 2025
€482,202
Cash bridge derived
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.
From operations
+€855,466
Investment
-€158,600
Financing
+€226,349
Cash 2024
€1.7m
From operations (derived)
+€855,466
Net result for the year
+€482,202
Depreciation
+€472,428
Receivables within one year
-€82,584
Deferred charges and accrued income
-€27,498
Provisions
-€29,081
Debts within one year
+€49,319
Accrued charges and deferred income
-€9,320
Investment (derived)
-€158,600
Investment in fixed assets (net)
-€356,329
Current investments
+€197,729
Financing
+€226,349
Debts after one year
+€282,178
Contributions, distributions and other
-€55,829
Cash 2025
€2.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,114,847 | €7,834,315 | +€719,469 | +10.1% |
| Fixed assets | 21/28 | €4,429,219 | €4,313,119 | -€116,099 | -2.6% |
| Intangible fixed assets | 21 | €102,183 | €66,483 | -€35,700 | -34.9% |
| Tangible fixed assets | 22/27 | €4,306,341 | €4,225,468 | -€80,873 | -1.9% |
| Land and buildings | 22 | €3,729,461 | €3,662,927 | -€66,534 | -1.8% |
| Plant, machinery and equipment | 23 | €101,577 | €100,540 | -€1,037 | -1.0% |
| Furniture and vehicles | 24 | €207,414 | €143,885 | -€63,529 | -30.6% |
| Other tangible fixed assets | 26 | €267,889 | €318,117 | +€50,227 | +18.7% |
| Financial fixed assets | 28 | €20,695 | €21,169 | +€474 | +2.3% |
| Other financial fixed assets | 284/8 | €20,695 | €21,169 | +€474 | +2.3% |
| Amounts receivable and cash guarantees | 285/8 | €20,695 | €21,169 | +€474 | +2.3% |
| Current assets | 29/58 | €2,685,628 | €3,521,196 | +€835,568 | +31.1% |
| Amounts receivable within one year | 40/41 | €809,425 | €892,009 | +€82,584 | +10.2% |
| Trade receivables | 40 | €241,301 | €242,531 | +€1,230 | +0.5% |
| Other amounts receivable | 41 | €568,124 | €649,478 | +€81,354 | +14.3% |
| Current investments | 50/53 | €197,729 | - | -€197,729 | |
| Cash at bank and in hand | 54/58 | €1,653,600 | €2,576,815 | +€923,215 | +55.8% |
| Deferred charges and accrued income | 490/1 | €24,874 | €52,373 | +€27,498 | +110.6% |
| Total equity and liabilities | 10/49 | €7,114,847 | €7,834,315 | +€719,469 | +10.1% |
| Equity | 10/15 | €3,737,553 | €4,163,926 | +€426,373 | +11.4% |
| Contributions | 10/11 | €60,392 | €60,392 | = | 0.0% |
| Capital | 10 | €60,392 | €60,392 | = | 0.0% |
| Reserves | 13 | €471,894 | €471,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,149,724 | €2,631,926 | +€482,202 | +22.4% |
| Investment grants | 15 | €1,055,544 | €999,715 | -€55,829 | -5.3% |
| Provisions and deferred taxes | 16 | €84,255 | €55,174 | -€29,081 | -34.5% |
| Provisions for liabilities and charges | 160/5 | €84,255 | €55,174 | -€29,081 | -34.5% |
| Major repairs and maintenance | 162 | €20,381 | - | -€20,381 | |
| Other liabilities and charges | 164/5 | €63,874 | €55,174 | -€8,700 | -13.6% |
| Amounts payable | 17/49 | €3,293,038 | €3,615,215 | +€322,177 | +9.8% |
| Amounts payable after more than one year | 17 | €2,140,078 | €2,422,256 | +€282,178 | +13.2% |
| Financial debts | 170/4 | €2,131,118 | €2,412,476 | +€281,358 | +13.2% |
| Credit institutions | 173 | €2,131,118 | €2,412,476 | +€281,358 | +13.2% |
| Other amounts payable | 178/9 | €8,960 | €9,780 | +€820 | +9.2% |
| Amounts payable within one year | 42/48 | €1,142,083 | €1,191,402 | +€49,319 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €94,441 | €133,882 | +€39,441 | +41.8% |
| Trade debts | 44 | €171,327 | €114,409 | -€56,918 | -33.2% |
| Suppliers | 440/4 | €171,327 | €114,409 | -€56,918 | -33.2% |
| Taxes, remuneration and social security | 45 | €742,729 | €777,325 | +€34,596 | +4.7% |
| Taxes | 450/3 | €11,926 | €5,719 | -€6,207 | -52.0% |
| Remuneration and social security | 454/9 | €730,803 | €771,606 | +€40,803 | +5.6% |
| Accrued charges and deferred income | 492/3 | €10,877 | €1,558 | -€9,320 | -85.7% |
| Operating income | 70/76A | €10,890,888 | €11,401,861 | +€510,973 | +4.7% |
| Turnover | 70 | €2,080,573 | €2,193,637 | +€113,064 | +5.4% |
| Membership fees, donations, legacies and grants | 73 | €55,990 | €55,829 | -€161 | -0.3% |
| Other operating income | 74 | €8,660,540 | €9,130,994 | +€470,454 | +5.4% |
| Non-recurring operating income | 76A | €93,784 | €21,401 | -€72,384 | -77.2% |
| Operating charges | 60/66A | €10,321,644 | €10,861,122 | +€539,478 | +5.2% |
| Services and other goods | 61 | €2,974,138 | €3,142,849 | +€168,711 | +5.7% |
| Remuneration, social security and pensions | 62 | €6,702,787 | €7,222,574 | +€519,786 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527,883 | €472,428 | -€55,454 | -10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €62,641 | -€36,245 | -€98,886 | |
| Other operating charges | 640/8 | €40,798 | €33,506 | -€7,291 | -17.9% |
| Non-recurring operating charges | 66A | €29,475 | €34,710 | +€5,236 | +17.8% |
| Operating profit (loss) | 9901 | €569,244 | €540,739 | -€28,505 | -5.0% |
| Financial income | 75/76B | €31,602 | €16,786 | -€14,816 | -46.9% |
| Recurring financial income | 75 | €31,602 | €16,786 | -€14,816 | -46.9% |
| Income from current assets | 751 | €28,337 | €4,487 | -€23,850 | -84.2% |
| Other financial income | 752/9 | €3,265 | €12,299 | +€9,034 | +276.7% |
| Financial charges | 65/66B | €48,230 | €75,323 | +€27,094 | +56.2% |
| Recurring financial charges | 65 | €48,230 | €75,323 | +€27,094 | +56.2% |
| Debt charges | 650 | €61,156 | €71,622 | +€10,466 | +17.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€15,044 | -€3,314 | +€11,731 | +78.0% |
| Other financial charges | 652/9 | €2,118 | €7,016 | +€4,898 | +231.2% |
| Profit (loss) for the period before taxes | 9903 | €552,616 | €482,202 | -€70,414 | -12.7% |
| Profit (loss) for the period | 9904 | €552,616 | €482,202 | -€70,414 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €552,616 | €482,202 | -€70,414 | -12.7% |
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 12 October 2026 via checked.be.