KINDERDAGVERBLIJF BEREGOED: what changed
Two fiscal 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.
KINDERDAGVERBLIJF BEREGOED
Largest movements
- Current assets +€918,148
up €918,148 (+168.4%), from €545,280 to €1.5m
of which Current investments: +€1.0m
- Tangible fixed assets -€407,237
down €407,237 (-29.1%), from €1.4m to €994,525
- Equity +€280,778
up €280,778 (+18.5%), from €1.5m to €1.8m
of which Reserves: +€1.3m
- Provisions +€200,000
new in 2025: €200,000
- Debts +€30,133
up €30,133 (+7.1%), from €426,434 to €456,567
of which Debts within one year: +€213,716
- Staff costs +€2.4m
new in 2025: €2.4m
- Gross operating margin +€1.2m
up €1.2m (+85.1%), from €1.4m to €2.7m
From the 2018 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,947,042 | €2,457,953 | +€510,911 | +26.2% |
| Fixed assets | 21/28 | €1,401,762 | €994,525 | -€407,237 | -29.1% |
| Tangible fixed assets | 22/27 | €1,401,762 | €994,525 | -€407,237 | -29.1% |
| Land and buildings | 22 | - | €875,162 | +€875,162 | |
| Plant, machinery and equipment | 23 | - | €29,114 | +€29,114 | |
| Furniture and vehicles | 24 | - | €78,749 | +€78,749 | |
| Other tangible fixed assets | 26 | - | €11,500 | +€11,500 | |
| Current assets | 29/58 | €545,280 | €1,463,428 | +€918,148 | +168.4% |
| Amounts receivable within one year | 40/41 | €126,653 | €289,307 | +€162,654 | +128.4% |
| Trade receivables | 40 | - | €69,502 | +€69,502 | |
| Other amounts receivable | 41 | - | €219,805 | +€219,805 | |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €411,055 | €158,322 | -€252,733 | -61.5% |
| Deferred charges and accrued income | 490/1 | - | €15,799 | +€15,799 | |
| Total equity and liabilities | 10/49 | €1,947,042 | €2,457,953 | +€510,911 | +26.2% |
| Equity | 10/15 | €1,520,608 | €1,801,386 | +€280,778 | +18.5% |
| Reserves | 13 | - | €1,321,627 | +€1.3m | |
| Profit (loss) carried forward | 14 | €243,816 | €102,412 | -€141,404 | -58.0% |
| Investment grants | 15 | - | €377,347 | +€377,347 | |
| Provisions and deferred taxes | 16 | - | €200,000 | +€200,000 | |
| Provisions for liabilities and charges | 160/5 | - | €200,000 | +€200,000 | |
| Major repairs and maintenance | 162 | - | €200,000 | +€200,000 | |
| Amounts payable | 17/49 | €426,434 | €456,567 | +€30,133 | +7.1% |
| Amounts payable after more than one year | 17 | €207,293 | €8,069 | -€199,224 | -96.1% |
| Financial debts | 170/4 | - | €7,085 | +€7,085 | |
| Other amounts payable | 178/9 | - | €984 | +€984 | |
| Amounts payable within one year | 42/48 | €196,697 | €410,413 | +€213,716 | +108.7% |
| Current portion of amounts payable after more than one year | 42 | - | €28,601 | +€28,601 | |
| Trade debts | 44 | €12,020 | €29,570 | +€17,550 | +146.0% |
| Suppliers | 440/4 | - | €29,570 | +€29,570 | |
| Taxes, remuneration and social security | 45 | - | €268,281 | +€268,281 | |
| Remuneration and social security | 454/9 | - | €268,281 | +€268,281 | |
| Accrued charges and deferred income | 492/3 | - | €38,085 | +€38,085 | |
| Non-recurring operating income | 76A | - | €10,934 | +€10,934 | |
| Remuneration, social security and pensions | 62 | - | €2,401,863 | +€2.4m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,402 | €93,177 | -€5,225 | -5.3% |
| Gross operating margin | 9900 | €1,438,075 | €2,661,706 | +€1.2m | +85.1% |
| Operating profit (loss) | 9901 | €69,471 | €162,907 | +€93,436 | +134.5% |
| Financial income | 75/76B | - | €23,941 | +€23,941 | |
| Recurring financial income | 75 | €113 | €23,941 | +€23,828 | +21086.7% |
| Financial charges | 65/66B | - | €10,008 | +€10,008 | |
| Recurring financial charges | 65 | €11,575 | €10,008 | -€1,567 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €58,009 | €176,840 | +€118,831 | +204.8% |
| Profit (loss) for the period | 9904 | €59,965 | €176,840 | +€116,875 | +194.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,965 | €176,840 | +€116,875 | +194.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.