KINDERTAND: 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.
KINDERTAND
Largest movements
- Cash -€149,758
down €149,758 (-52.2%), from €286,640 to €136,881
mainly Other debts (-€129,307) and Contributions, distributions and other (-€86,447)
- Tangible fixed assets -€57,485
down €57,485 (-11.3%), from €508,256 to €450,771
of which Plant, machinery and equipment: -€45,909
- Receivables within one year +€17,856
up €17,856 (+70.8%), from €25,212 to €43,069
of which Other amounts receivable: +€17,856
- Other debts -€129,307
down €129,307 (-59.9%), from €215,754 to €86,447
- Debts after one year -€47,202
down €47,202 (-9.8%), from €481,901 to €434,699
- Tax, wage and social debts -€8,447
down €8,447 (-62.9%), from €13,428 to €4,981
of which Taxes: -€5,424
- Gross operating margin -€189,567
down €189,567 (-47.2%), from €401,831 to €212,264
- Taxes -€39,544
down €39,544 (-62.4%), from €63,333 to €23,790
- Staff costs -€20,621
down €20,621 (-36.6%), from €56,385 to €35,764
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 | €825,045 | €636,721 | -€188,325 | -22.8% |
| Fixed assets | 21/28 | €508,256 | €450,771 | -€57,485 | -11.3% |
| Tangible fixed assets | 22/27 | €508,256 | €450,771 | -€57,485 | -11.3% |
| Land and buildings | 22 | €228,704 | €218,361 | -€10,343 | -4.5% |
| Plant, machinery and equipment | 23 | €276,690 | €230,781 | -€45,909 | -16.6% |
| Furniture and vehicles | 24 | €2,863 | €1,630 | -€1,233 | -43.1% |
| Current assets | 29/58 | €316,789 | €185,950 | -€130,839 | -41.3% |
| Amounts receivable within one year | 40/41 | €25,212 | €43,069 | +€17,856 | +70.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €25,212 | €43,069 | +€17,856 | +70.8% |
| Cash at bank and in hand | 54/58 | €286,640 | €136,881 | -€149,758 | -52.2% |
| Deferred charges and accrued income | 490/1 | €4,937 | €6,000 | +€1,063 | +21.5% |
| Total equity and liabilities | 10/49 | €825,045 | €636,721 | -€188,325 | -22.8% |
| Equity | 10/15 | €59,561 | €59,561 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,961 | €40,961 | = | 0.0% |
| Distributable reserves | 133 | €40,961 | €40,961 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €765,484 | €577,160 | -€188,325 | -24.6% |
| Amounts payable after more than one year | 17 | €481,901 | €434,699 | -€47,202 | -9.8% |
| Financial debts | 170/4 | €481,901 | €434,699 | -€47,202 | -9.8% |
| Amounts payable within one year | 42/48 | €282,581 | €142,461 | -€140,120 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €46,537 | €47,202 | +€666 | +1.4% |
| Trade debts | 44 | €6,863 | €3,831 | -€3,031 | -44.2% |
| Suppliers | 440/4 | €6,863 | €3,831 | -€3,031 | -44.2% |
| Taxes, remuneration and social security | 45 | €13,428 | €4,981 | -€8,447 | -62.9% |
| Taxes | 450/3 | €5,424 | €0 | -€5,424 | -100% |
| Remuneration and social security | 454/9 | €8,003 | €4,981 | -€3,023 | -37.8% |
| Other amounts payable | 47/48 | €215,754 | €86,447 | -€129,307 | -59.9% |
| Accrued charges and deferred income | 492/3 | €1,002 | €0 | -€1,002 | -100% |
| Remuneration, social security and pensions | 62 | €56,385 | €35,764 | -€20,621 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,187 | €57,485 | -€3,702 | -6.1% |
| Other operating charges | 640/8 | €203 | €199 | -€4 | -2.0% |
| Gross operating margin | 9900 | €401,831 | €212,264 | -€189,567 | -47.2% |
| Operating profit (loss) | 9901 | €284,056 | €118,816 | -€165,240 | -58.2% |
| Financial income | 75/76B | - | €171 | +€171 | |
| Recurring financial income | 75 | - | €171 | +€171 | |
| Financial charges | 65/66B | €10,526 | €8,750 | -€1,776 | -16.9% |
| Recurring financial charges | 65 | €10,526 | €8,750 | -€1,776 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €273,530 | €110,237 | -€163,293 | -59.7% |
| Income taxes | 67/77 | €63,333 | €23,790 | -€39,544 | -62.4% |
| Profit (loss) for the period | 9904 | €210,197 | €86,447 | -€123,750 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €210,197 | €86,447 | -€123,750 | -58.9% |
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.