Kindervreugde: 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.
Kindervreugde
Largest movements
- Cash +€16,667
up €16,667 (+41.7%), from €39,935 to €56,602
mainly Net result for the year (+€37,692) and Depreciation (+€2,230)
- Receivables within one year +€7,748
up €7,748 (+103%), from €7,523 to €15,271
of which Trade receivables: +€10,110
- Reserves +€23,000
up €23,000 (+85.2%), from €27,000 to €50,000
- Profit (loss) carried forward +€4,692
up €4,692 (+1,280%), from €366 to €5,058
- Tax, wage and social debts -€3,617
down €3,617 (-90.6%), from €3,994 to €377
of which Remuneration and social security: -€2,341
- Advances received +€1,682
up €1,682 (+108%), from €1,558 to €3,240
- Trade debts -€1,246
down €1,246 (-50.5%), from €2,468 to €1,222
- Gross operating margin -€10,272
down €10,272 (-11.7%), from €87,700 to €77,428
- Staff costs -€9,462
down €9,462 (-33.1%), from €28,567 to €19,105
- Taxes -€1,125
down €1,125 (-7.1%), from €15,933 to €14,808
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 | €56,295 | €80,590 | +€24,295 | +43.2% |
| Formation expenses | 20 | €485 | €0 | -€485 | -100% |
| Fixed assets | 21/28 | €5,657 | €5,618 | -€39 | -0.7% |
| Tangible fixed assets | 22/27 | €5,294 | €4,955 | -€339 | -6.4% |
| Plant, machinery and equipment | 23 | - | €1,230 | +€1,230 | |
| Furniture and vehicles | 24 | €5,294 | €3,726 | -€1,568 | -29.6% |
| Financial fixed assets | 28 | €363 | €663 | +€300 | +82.6% |
| Current assets | 29/58 | €50,153 | €74,971 | +€24,819 | +49.5% |
| Amounts receivable within one year | 40/41 | €7,523 | €15,271 | +€7,748 | +103% |
| Trade receivables | 40 | - | €10,110 | +€10,110 | |
| Other amounts receivable | 41 | €7,523 | €5,161 | -€2,361 | -31.4% |
| Cash at bank and in hand | 54/58 | €39,935 | €56,602 | +€16,667 | +41.7% |
| Deferred charges and accrued income | 490/1 | €2,696 | €3,099 | +€404 | +15.0% |
| Total equity and liabilities | 10/49 | €56,295 | €80,590 | +€24,295 | +43.2% |
| Equity | 10/15 | €37,366 | €65,058 | +€27,692 | +74.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €50,000 | +€23,000 | +85.2% |
| Distributable reserves | 133 | €27,000 | €50,000 | +€23,000 | +85.2% |
| Profit (loss) carried forward | 14 | €366 | €5,058 | +€4,692 | +1,280% |
| Amounts payable | 17/49 | €18,928 | €15,532 | -€3,397 | -17.9% |
| Amounts payable within one year | 42/48 | €18,928 | €14,839 | -€4,089 | -21.6% |
| Trade debts | 44 | €2,468 | €1,222 | -€1,246 | -50.5% |
| Suppliers | 440/4 | €2,468 | €1,222 | -€1,246 | -50.5% |
| Advances received on contracts in progress | 46 | €1,558 | €3,240 | +€1,682 | +108% |
| Taxes, remuneration and social security | 45 | €3,994 | €377 | -€3,617 | -90.6% |
| Taxes | 450/3 | €1,654 | €377 | -€1,276 | -77.2% |
| Remuneration and social security | 454/9 | €2,341 | €0 | -€2,341 | -100% |
| Other amounts payable | 47/48 | €10,908 | €10,000 | -€908 | -8.3% |
| Accrued charges and deferred income | 492/3 | - | €692 | +€692 | |
| Remuneration, social security and pensions | 62 | €28,567 | €19,105 | -€9,462 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,623 | €2,230 | -€393 | -15.0% |
| Other operating charges | 640/8 | €2,804 | €3,336 | +€533 | +19.0% |
| Gross operating margin | 9900 | €87,700 | €77,428 | -€10,272 | -11.7% |
| Operating profit (loss) | 9901 | €53,706 | €52,756 | -€949 | -1.8% |
| Financial income | 75/76B | €13 | €18 | +€6 | +46.4% |
| Recurring financial income | 75 | €13 | €18 | +€6 | +46.4% |
| Financial charges | 65/66B | €419 | €275 | -€144 | -34.3% |
| Recurring financial charges | 65 | €419 | €275 | -€144 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €53,300 | €52,500 | -€800 | -1.5% |
| Income taxes | 67/77 | €15,933 | €14,808 | -€1,125 | -7.1% |
| Profit (loss) for the period | 9904 | €37,366 | €37,692 | +€325 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,366 | €37,692 | +€325 | +0.9% |
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 26 October 2026 via checked.be.