KINDERDAGVERBLIJF VAN ACTIRIS: what changed
What changed
KINDERDAGVERBLIJF VAN ACTIRIS
NACE 88.911, Day nurseries and crèches
filed annual accounts (NBB)
Net result for the year
€13,782
2022 · €0+€13,782
Equity
€42,319
2022 · €28,537+€13,782
Cash
€2.0m
2022 · €2.3m-€281,520
Balance sheet total
€2.7m
2022 · €3.2m-€460,294
Largest movements
Assets
- Cash -€281,520
down €281,520 (-12.3%), from €2.3m to €2.0m
mainly Debts within one year (-€1.6m) and Investment in fixed assets (net) (-€34,695)
- Receivables within one year -€186,088
down €186,088 (-25.2%), from €737,365 to €551,277
of which Other amounts receivable: -€168,726
Equity and liabilities
- Debts within one year -€1.6m
down €1.6m (-56.3%), from €2.8m to €1.2m
- Accrued charges and deferred income +€1.1m
up €1.1m (+676%), from €162,838 to €1.3m
Income statement
- Gross operating margin +€449,926
up €449,926 (+10.2%), from €4.4m to €4.9m
- Staff costs +€441,851
up €441,851 (+10.1%), from €4.4m to €4.8m
- Purchases and services +€115,509
up €115,509 (+10.2%), from €1.1m to €1.3m
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
€0
Gross operating margin
+€449,926
Staff costs
-€441,851
Depreciation
-€761
Write-downs
+€712
Other operating charges
+€907
Financial income
+€778
Financial charges
+€4,071
Result 2023
€13,782
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€246,825
Investment
-€34,695
Financing
€0
Cash 2022
€2.3m
From operations (derived)
-€246,825
Net result for the year
+€13,782
Depreciation
+€28,763
Receivables within one year
+€186,088
Deferred charges and accrued income
-€1,381
Debts within one year
-€1.6m
Accrued charges and deferred income
+€1.1m
Investment (derived)
-€34,695
Investment in fixed assets (net)
-€34,695
Cash 2023
€2.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,203,571 | €2,743,277 | -€460,294 | -14.4% |
| Fixed assets | 21/28 | €69,023 | €74,955 | +€5,932 | +8.6% |
| Intangible fixed assets | 21 | €174 | €174 | = | 0.0% |
| Tangible fixed assets | 22/27 | €68,849 | €74,781 | +€5,932 | +8.6% |
| Furniture and vehicles | 24 | €26,195 | €32,144 | +€5,949 | +22.7% |
| Other tangible fixed assets | 26 | €42,654 | €42,637 | -€18 | 0.0% |
| Current assets | 29/58 | €3,134,548 | €2,668,322 | -€466,226 | -14.9% |
| Amounts receivable within one year | 40/41 | €737,365 | €551,277 | -€186,088 | -25.2% |
| Trade receivables | 40 | €29,331 | €11,969 | -€17,362 | -59.2% |
| Other amounts receivable | 41 | €708,034 | €539,308 | -€168,726 | -23.8% |
| Cash at bank and in hand | 54/58 | €2,297,509 | €2,015,989 | -€281,520 | -12.3% |
| Deferred charges and accrued income | 490/1 | €99,674 | €101,056 | +€1,381 | +1.4% |
| Total equity and liabilities | 10/49 | €3,203,571 | €2,743,277 | -€460,294 | -14.4% |
| Equity | 10/15 | €28,537 | €42,319 | +€13,782 | +48.3% |
| Profit (loss) carried forward | 14 | €28,537 | €42,319 | +€13,782 | +48.3% |
| Provisions and deferred taxes | 16 | €160,000 | €160,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €160,000 | €160,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €160,000 | €160,000 | = | 0.0% |
| Amounts payable | 17/49 | €3,015,034 | €2,540,957 | -€474,077 | -15.7% |
| Amounts payable after more than one year | 17 | €54,868 | €54,868 | = | 0.0% |
| Other amounts payable | 178/9 | €54,868 | €54,868 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,797,328 | €1,223,251 | -€1.6m | -56.3% |
| Trade debts | 44 | €1,007,581 | €401,812 | -€605,769 | -60.1% |
| Suppliers | 440/4 | €1,007,581 | €401,812 | -€605,769 | -60.1% |
| Taxes, remuneration and social security | 45 | €579,317 | €520,159 | -€59,158 | -10.2% |
| Taxes | 450/3 | €2,797 | - | -€2,797 | |
| Remuneration and social security | 454/9 | €576,520 | €520,159 | -€56,361 | -9.8% |
| Accrued charges and deferred income | 492/3 | €162,838 | €1,262,838 | +€1.1m | +676% |
| Turnover | 70 | €148,307 | €137,665 | -€10,642 | -7.2% |
| Membership fees, donations, legacies and grants | 73 | €5,412,349 | €5,928,162 | +€515,813 | +9.5% |
| Non-recurring operating income | 76A | €5,560,657 | - | -€5.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,137,131 | €1,252,640 | +€115,509 | +10.2% |
| Remuneration, social security and pensions | 62 | €4,384,306 | €4,826,156 | +€441,851 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,002 | €28,763 | +€761 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €817 | €106 | -€712 | -87.0% |
| Other operating charges | 640/8 | €5,643 | €4,737 | -€907 | -16.1% |
| Gross operating margin | 9900 | €4,423,525 | €4,873,452 | +€449,926 | +10.2% |
| Operating profit (loss) | 9901 | €4,757 | €13,690 | +€8,933 | +188% |
| Financial income | 75/76B | - | €778 | +€778 | |
| Recurring financial income | 75 | - | €778 | +€778 | |
| Financial charges | 65/66B | €4,757 | €686 | -€4,071 | -85.6% |
| Recurring financial charges | 65 | €4,757 | €686 | -€4,071 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €0 | €13,782 | +€13,782 | |
| Profit (loss) for the period | 9904 | €0 | €13,782 | +€13,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €13,782 | +€13,782 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.