KINDERKOPKES: 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.
KINDERKOPKES
Largest movements
- Cash +€42,464
up €42,464 (+52.9%), from €80,239 to €122,703
mainly Net result for the year (+€53,795) and Tax, wage and social debts (+€20,465)
- Current investments +€32,764
new in 2025: €32,764
- Reserves +€53,795
up €53,795 (+74.3%), from €72,375 to €126,170
- Tax, wage and social debts +€20,465
up €20,465 (+75.2%), from €27,208 to €47,673
- Gross operating margin -€16,607
down €16,607 (-15.9%), from €104,618 to €88,010
- Depreciation +€8,503
up €8,503 (+427%), from €1,991 to €10,494
- Taxes -€6,667
down €6,667 (-24.5%), from €27,243 to €20,576
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 | €164,586 | €239,819 | +€75,233 | +45.7% |
| Fixed assets | 21/28 | €43,177 | €43,292 | +€114 | +0.3% |
| Tangible fixed assets | 22/27 | €42,177 | €42,292 | +€114 | +0.3% |
| Plant, machinery and equipment | 23 | - | €8,948 | +€8,948 | |
| Furniture and vehicles | 24 | €42,177 | €33,344 | -€8,834 | -20.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €121,409 | €196,527 | +€75,119 | +61.9% |
| Amounts receivable within one year | 40/41 | €39,430 | €39,284 | -€146 | -0.4% |
| Trade receivables | 40 | €39,430 | €39,284 | -€146 | -0.4% |
| Current investments | 50/53 | - | €32,764 | +€32,764 | |
| Cash at bank and in hand | 54/58 | €80,239 | €122,703 | +€42,464 | +52.9% |
| Deferred charges and accrued income | 490/1 | €1,739 | €1,777 | +€38 | +2.2% |
| Total equity and liabilities | 10/49 | €164,586 | €239,819 | +€75,233 | +45.7% |
| Equity | 10/15 | €77,375 | €131,170 | +€53,795 | +69.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,375 | €126,170 | +€53,795 | +74.3% |
| Distributable reserves | 133 | €72,375 | €126,170 | +€53,795 | +74.3% |
| Amounts payable | 17/49 | €87,211 | €108,649 | +€21,438 | +24.6% |
| Amounts payable after more than one year | 17 | €55,000 | €55,000 | = | 0.0% |
| Financial debts | 170/4 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,620 | €51,058 | +€21,438 | +72.4% |
| Trade debts | 44 | €953 | €2,131 | +€1,179 | +124% |
| Suppliers | 440/4 | €953 | €2,131 | +€1,179 | +124% |
| Taxes, remuneration and social security | 45 | €27,208 | €47,673 | +€20,465 | +75.2% |
| Taxes | 450/3 | €27,208 | €47,673 | +€20,465 | +75.2% |
| Other amounts payable | 47/48 | €1,460 | €1,255 | -€205 | -14.1% |
| Accrued charges and deferred income | 492/3 | €2,591 | €2,591 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €10,494 | +€8,503 | +427% |
| Other operating charges | 640/8 | €496 | €66 | -€430 | -86.7% |
| Gross operating margin | 9900 | €104,618 | €88,010 | -€16,607 | -15.9% |
| Operating profit (loss) | 9901 | €102,132 | €77,451 | -€24,681 | -24.2% |
| Financial income | 75/76B | €117 | €476 | +€359 | +306% |
| Recurring financial income | 75 | €117 | €476 | +€359 | +306% |
| Financial charges | 65/66B | €2,631 | €3,556 | +€925 | +35.2% |
| Recurring financial charges | 65 | €2,631 | €3,556 | +€925 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €99,618 | €74,371 | -€25,247 | -25.3% |
| Income taxes | 67/77 | €27,243 | €20,576 | -€6,667 | -24.5% |
| Profit (loss) for the period | 9904 | €72,375 | €53,795 | -€18,580 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,375 | €53,795 | -€18,580 | -25.7% |
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 31 October 2026 via checked.be.