Kinderrijk: 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.
What changed
Kinderrijk
NACE 88.911, Day nurseries and crèches
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€341,483
2024 · €327,079+€14,404
Equity
€5.1m
2024 · €4.9m+€243,328
Cash
€1.2m
2024 · €815,853+€340,801
Balance sheet total
€5.8m
2024 · €5.7m+€133,457
Largest movements
Assets
- Cash +€340,801
up €340,801 (+41.8%), from €815,853 to €1.2m
mainly Net result for the year (+€341,483) and Depreciation (+€247,131)
- Tangible fixed assets -€227,182
down €227,182 (-5.5%), from €4.1m to €3.9m
of which Land and buildings: -€225,098
Equity and liabilities
- Reserves +€341,483
up €341,483 (+27.5%), from €1.2m to €1.6m
- Investment grants -€98,154
down €98,154 (-6.3%), from €1.6m to €1.5m
- Tax, wage and social debts -€70,970
down €70,970 (-26.8%), from €265,252 to €194,282
of which Taxes: -€54,029
Income statement
- Gross operating margin +€2.4m
new in 2025: €2.4m
- Turnover -€495,187
no longer reported in 2025 (was €495,187)
- Staff costs +€122,987
up €122,987 (+7.1%), from €1.7m to €1.9m
- Services and other goods -€96,102
no longer reported in 2025 (was €96,102)
- Goods and materials -€36,144
no longer reported in 2025 (was €36,144)
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.
Result 2024
€327,079
Turnover
-€495,187
Other operating income
-€14,154
Goods and materials
+€36,144
Services and other goods
+€96,102
Staff costs
-€122,987
Depreciation
-€156
Other operating charges
+€2,259
Other operating items
+€504,118
Financial income
+€15,219
Financial charges
+€747
Taxes
-€7,701
Result 2025
€341,483
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€515,967
Investment
-€27,374
Financing
-€147,792
Cash 2024
€815,853
From operations (derived)
+€515,967
Net result for the year
+€341,483
Depreciation
+€247,131
Receivables within one year
-€1,451
Deferred charges and accrued income
-€10,962
Trade debts
+€2,856
Tax, wage and social debts
-€70,970
Advances received
+€6,500
Accrued charges and deferred income
+€1,380
Investment (derived)
-€27,374
Investment in fixed assets (net)
-€19,949
Current investments
-€7,424
Financing
-€147,792
Debts after one year
-€49,991
Current portion of long-term debt
+€353
Contributions, distributions and other
-€98,154
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,671,049 | €5,804,506 | +€133,457 | +2.4% |
| Fixed assets | 21/28 | €4,117,823 | €3,890,640 | -€227,182 | -5.5% |
| Tangible fixed assets | 22/27 | €4,117,823 | €3,890,640 | -€227,182 | -5.5% |
| Land and buildings | 22 | €4,084,940 | €3,859,842 | -€225,098 | -5.5% |
| Plant, machinery and equipment | 23 | €27,759 | €26,563 | -€1,196 | -4.3% |
| Furniture and vehicles | 24 | €5,124 | €4,236 | -€887 | -17.3% |
| Current assets | 29/58 | €1,553,227 | €1,913,866 | +€360,639 | +23.2% |
| Amounts receivable within one year | 40/41 | €126,385 | €127,837 | +€1,451 | +1.1% |
| Trade receivables | 40 | €34,551 | €55,550 | +€20,999 | +60.8% |
| Other amounts receivable | 41 | €91,834 | €72,287 | -€19,547 | -21.3% |
| Current investments | 50/53 | €607,304 | €614,729 | +€7,424 | +1.2% |
| Cash at bank and in hand | 54/58 | €815,853 | €1,156,654 | +€340,801 | +41.8% |
| Deferred charges and accrued income | 490/1 | €3,684 | €14,646 | +€10,962 | +298% |
| Total equity and liabilities | 10/49 | €5,671,049 | €5,804,506 | +€133,457 | +2.4% |
| Equity | 10/15 | €4,874,475 | €5,117,804 | +€243,328 | +5.0% |
| Contributions | 10/11 | €57,680 | €57,680 | = | 0.0% |
| Capital | 10 | €57,680 | €57,680 | = | 0.0% |
| Reserves | 13 | €1,243,401 | €1,584,884 | +€341,483 | +27.5% |
| Profit (loss) carried forward | 14 | €2,017,163 | €2,017,163 | = | 0.0% |
| Investment grants | 15 | €1,556,231 | €1,458,077 | -€98,154 | -6.3% |
| Amounts payable | 17/49 | €796,574 | €686,702 | -€109,872 | -13.8% |
| Amounts payable after more than one year | 17 | €415,657 | €365,666 | -€49,991 | -12.0% |
| Financial debts | 170/4 | €279,390 | €229,399 | -€49,991 | -17.9% |
| Credit institutions | 173 | €279,390 | - | -€279,390 | |
| Other amounts payable | 178/9 | €136,268 | €136,268 | = | 0.0% |
| Amounts payable within one year | 42/48 | €380,917 | €319,656 | -€61,260 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €49,638 | €49,991 | +€353 | +0.7% |
| Trade debts | 44 | €6,827 | €9,683 | +€2,856 | +41.8% |
| Suppliers | 440/4 | €6,827 | €9,683 | +€2,856 | +41.8% |
| Advances received on contracts in progress | 46 | €59,200 | €65,700 | +€6,500 | +11.0% |
| Taxes, remuneration and social security | 45 | €265,252 | €194,282 | -€70,970 | -26.8% |
| Taxes | 450/3 | €54,029 | €0 | -€54,029 | -100% |
| Remuneration and social security | 454/9 | €211,223 | €194,282 | -€16,941 | -8.0% |
| Accrued charges and deferred income | 492/3 | - | €1,380 | +€1,380 | |
| Operating income | 70/76A | €2,452,861 | - | -€2.5m | |
| Turnover | 70 | €495,187 | - | -€495,187 | |
| Membership fees, donations, legacies and grants | 73 | €1,901,890 | - | -€1.9m | |
| Other operating income | 74 | €14,154 | - | -€14,154 | |
| Non-recurring operating income | 76A | €41,630 | €133,241 | +€91,611 | +220% |
| Operating charges | 60/66A | €2,132,912 | - | -€2.1m | |
| Goods for resale, raw materials and consumables | 60 | €36,144 | - | -€36,144 | |
| Purchases | 600/8 | €36,144 | - | -€36,144 | |
| Services and other goods | 61 | €96,102 | - | -€96,102 | |
| Remuneration, social security and pensions | 62 | €1,743,576 | €1,866,563 | +€122,987 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246,976 | €247,131 | +€156 | +0.1% |
| Other operating charges | 640/8 | €8,264 | €6,005 | -€2,259 | -27.3% |
| Non-recurring operating charges | 66A | €1,850 | €0 | -€1,850 | -100.0% |
| Gross operating margin | 9900 | - | €2,445,787 | +€2.4m | |
| Operating profit (loss) | 9901 | €319,948 | €326,088 | +€6,139 | +1.9% |
| Financial income | 75/76B | €10,452 | €25,671 | +€15,219 | +146% |
| Recurring financial income | 75 | €10,452 | €25,671 | +€15,219 | +146% |
| Income from current assets | 751 | €10,435 | - | -€10,435 | |
| Other financial income | 752/9 | €17 | - | -€17 | |
| Financial charges | 65/66B | €3,322 | €2,575 | -€747 | -22.5% |
| Recurring financial charges | 65 | €3,322 | €2,575 | -€747 | -22.5% |
| Debt charges | 650 | €2,532 | - | -€2,532 | |
| Other financial charges | 652/9 | €790 | - | -€790 | |
| Profit (loss) for the period before taxes | 9903 | €327,079 | €349,184 | +€22,105 | +6.8% |
| Income taxes | 67/77 | - | €7,701 | +€7,701 | |
| Profit (loss) for the period | 9904 | €327,079 | €341,483 | +€14,404 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €327,079 | €341,483 | +€14,404 | +4.4% |
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 19 October 2026 via checked.be.