Kinderloft: 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.
Kinderloft
Largest movements
- Cash +€4,925
up €4,925 (+1,249%), from €394 to €5,319
mainly Depreciation (+€4,028) and Net result for the year (+€1,006)
- Tangible fixed assets -€4,028
down €4,028 (-11.4%), from €35,432 to €31,404
- Deferred charges and accrued income +€377
up €377 (+191%), from €197 to €573
- Reserves +€1,006
up €1,006 (+4.5%), from €22,423 to €23,429
- Gross operating margin +€7,895
up €7,895 (+21.6%), from €36,584 to €44,479
- Staff costs +€3,306
up €3,306 (+9.8%), from €33,671 to €36,977
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 | €36,023 | €37,297 | +€1,274 | +3.5% |
| Fixed assets | 21/28 | €35,432 | €31,404 | -€4,028 | -11.4% |
| Tangible fixed assets | 22/27 | €35,432 | €31,404 | -€4,028 | -11.4% |
| Land and buildings | 22 | €35,432 | €31,404 | -€4,028 | -11.4% |
| Current assets | 29/58 | €591 | €5,893 | +€5,301 | +897% |
| Cash at bank and in hand | 54/58 | €394 | €5,319 | +€4,925 | +1,249% |
| Deferred charges and accrued income | 490/1 | €197 | €573 | +€377 | +191% |
| Total equity and liabilities | 10/49 | €36,023 | €37,297 | +€1,274 | +3.5% |
| Equity | 10/15 | €31,523 | €32,529 | +€1,006 | +3.2% |
| Contributions | 10/11 | €9,100 | €9,100 | = | 0.0% |
| Reserves | 13 | €22,423 | €23,429 | +€1,006 | +4.5% |
| Distributable reserves | 133 | €22,423 | €23,429 | +€1,006 | +4.5% |
| Amounts payable | 17/49 | €4,500 | €4,768 | +€267 | +5.9% |
| Amounts payable within one year | 42/48 | €4,500 | €4,768 | +€267 | +5.9% |
| Trade debts | 44 | €147 | €218 | +€71 | +48.1% |
| Suppliers | 440/4 | €147 | €218 | +€71 | +48.1% |
| Taxes, remuneration and social security | 45 | €4,353 | €4,550 | +€197 | +4.5% |
| Remuneration and social security | 454/9 | €4,353 | €4,550 | +€197 | +4.5% |
| Remuneration, social security and pensions | 62 | €33,671 | €36,977 | +€3,306 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,028 | €4,028 | = | 0.0% |
| Other operating charges | 640/8 | €2,195 | €2,261 | +€67 | +3.0% |
| Gross operating margin | 9900 | €36,584 | €44,479 | +€7,895 | +21.6% |
| Operating profit (loss) | 9901 | -€3,310 | €1,212 | +€4,522 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €126 | €213 | +€86 | +68.3% |
| Recurring financial charges | 65 | €126 | €213 | +€86 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,436 | €1,006 | +€4,442 | |
| Profit (loss) for the period | 9904 | -€3,436 | €1,006 | +€4,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,436 | €1,006 | +€4,442 |
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 15 October 2026 via checked.be.