KINDERLECH: 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.
KINDERLECH
Largest movements
- Tangible fixed assets +€24,718
up €24,718 (+212%), from €11,680 to €36,399
of which Other tangible fixed assets: +€22,514
- Receivables within one year -€13,205
down €13,205 (-24.9%), from €52,944 to €39,739
of which Trade receivables: -€20,735
- Cash +€3,626
up €3,626 (+1,280%), from €283 to €3,909
mainly Receivables within one year (+€13,205) and Net result for the year (+€11,539)
- Deferred charges and accrued income +€2,824
up €2,824 (+732%), from €386 to €3,210
- Reserves +€11,539
up €11,539 (+384%), from €3,007 to €14,545
- Tax, wage and social debts +€10,523
up €10,523 (+76.0%), from €13,847 to €24,370
of which Remuneration and social security: +€8,882
- Debts after one year -€7,946
down €7,946 (-30.7%), from €25,842 to €17,896
- Trade debts +€7,705
up €7,705 (+153%), from €5,042 to €12,747
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin +€107,666
up €107,666 (+146%), from €73,718 to €181,384
- Staff costs +€95,397
up €95,397 (+147%), from €65,105 to €160,502
- Depreciation +€4,023
up €4,023 (+308%), from €1,306 to €5,330
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 | €65,294 | €83,256 | +€17,963 | +27.5% |
| Fixed assets | 21/28 | €11,680 | €36,399 | +€24,718 | +212% |
| Tangible fixed assets | 22/27 | €11,680 | €36,399 | +€24,718 | +212% |
| Plant, machinery and equipment | 23 | €1,013 | €1,740 | +€727 | +71.8% |
| Furniture and vehicles | 24 | €2,324 | €3,801 | +€1,477 | +63.6% |
| Other tangible fixed assets | 26 | €8,344 | €30,858 | +€22,514 | +270% |
| Current assets | 29/58 | €53,614 | €46,858 | -€6,756 | -12.6% |
| Amounts receivable within one year | 40/41 | €52,944 | €39,739 | -€13,205 | -24.9% |
| Trade receivables | 40 | €36,894 | €16,160 | -€20,735 | -56.2% |
| Other amounts receivable | 41 | €16,050 | €23,579 | +€7,529 | +46.9% |
| Cash at bank and in hand | 54/58 | €283 | €3,909 | +€3,626 | +1,280% |
| Deferred charges and accrued income | 490/1 | €386 | €3,210 | +€2,824 | +732% |
| Total equity and liabilities | 10/49 | €65,294 | €83,256 | +€17,963 | +27.5% |
| Equity | 10/15 | €8,007 | €19,545 | +€11,539 | +144% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,007 | €14,545 | +€11,539 | +384% |
| Distributable reserves | 133 | €3,007 | €14,545 | +€11,539 | +384% |
| Amounts payable | 17/49 | €57,287 | €63,711 | +€6,424 | +11.2% |
| Amounts payable after more than one year | 17 | €25,842 | €17,896 | -€7,946 | -30.7% |
| Financial debts | 170/4 | €25,842 | €17,896 | -€7,946 | -30.7% |
| Amounts payable within one year | 42/48 | €31,445 | €45,363 | +€13,918 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €7,557 | €7,946 | +€390 | +5.2% |
| Trade debts | 44 | €5,042 | €12,747 | +€7,705 | +153% |
| Suppliers | 440/4 | €5,042 | €12,747 | +€7,705 | +153% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €13,847 | €24,370 | +€10,523 | +76.0% |
| Taxes | 450/3 | €523 | €2,164 | +€1,641 | +313% |
| Remuneration and social security | 454/9 | €13,323 | €22,206 | +€8,882 | +66.7% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | - | €452 | +€452 | |
| Remuneration, social security and pensions | 62 | €65,105 | €160,502 | +€95,397 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €5,330 | +€4,023 | +308% |
| Other operating charges | 640/8 | €1,539 | €1,135 | -€404 | -26.2% |
| Gross operating margin | 9900 | €73,718 | €181,384 | +€107,666 | +146% |
| Operating profit (loss) | 9901 | €5,769 | €14,418 | +€8,649 | +150% |
| Financial income | 75/76B | €393 | €1,032 | +€639 | +162% |
| Recurring financial income | 75 | €393 | €1,032 | +€639 | +162% |
| Financial charges | 65/66B | €2,632 | €1,747 | -€885 | -33.6% |
| Recurring financial charges | 65 | €2,632 | €1,747 | -€885 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €3,530 | €13,703 | +€10,173 | +288% |
| Income taxes | 67/77 | €523 | €2,164 | +€1,641 | +313% |
| Profit (loss) for the period | 9904 | €3,007 | €11,539 | +€8,532 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €3,007 | €11,539 | +€8,532 | +284% |
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 22 October 2026 via checked.be.