LS RAINBOW KIDS: what changed
LS RAINBOW KIDS
Largest movements
- Tangible fixed assets -€23,599
down €23,599 (-5.5%), from €432,828 to €409,229
of which Plant, machinery and equipment: -€16,171
- Deferred charges and accrued income -€19,516
no longer reported in 2025 (was €19,516)
- Cash +€17,367
up €17,367 (+50.1%), from €34,684 to €52,051
mainly Depreciation (+€75,185) and Other debts (+€66,711)
- Debts after one year -€81,533
down €81,533 (-16.0%), from €510,585 to €429,052
- Other debts +€66,711
up €66,711 (+66.8%), from €99,852 to €166,563
- Profit (loss) carried forward -€51,320
down €51,320 (-13.2%), from -€388,931 to -€440,251
- Trade debts +€28,488
up €28,488 (+605%), from €4,708 to €33,196
- Current portion of long-term debt +€12,869
up €12,869 (+14.0%), from €92,048 to €104,917
- Gross operating margin -€113,918
down €113,918 (-33.6%), from €338,852 to €224,934
- Other operating charges -€43,918
down €43,918 (-96.1%), from €45,687 to €1,769
- Staff costs -€10,082
down €10,082 (-5.0%), from €202,930 to €192,848
- Financial charges -€5,882
down €5,882 (-47.6%), from €12,352 to €6,470
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €504,488 | €474,628 | -€29,860 | -5.9% |
| Fixed assets | 21/28 | €441,828 | €418,229 | -€23,599 | -5.3% |
| Tangible fixed assets | 22/27 | €432,828 | €409,229 | -€23,599 | -5.5% |
| Plant, machinery and equipment | 23 | €411,390 | €395,219 | -€16,171 | -3.9% |
| Furniture and vehicles | 24 | €21,438 | €14,010 | -€7,428 | -34.6% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €62,660 | €56,399 | -€6,261 | -10.0% |
| Stocks and contracts in progress | 3 | €3,700 | €3,001 | -€699 | -18.9% |
| Stocks | 30/36 | €3,700 | €3,001 | -€699 | -18.9% |
| Amounts receivable within one year | 40/41 | €4,760 | €1,347 | -€3,413 | -71.7% |
| Trade receivables | 40 | €4,760 | €1,346 | -€3,414 | -71.7% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €34,684 | €52,051 | +€17,367 | +50.1% |
| Deferred charges and accrued income | 490/1 | €19,516 | - | -€19,516 | |
| Total equity and liabilities | 10/49 | €504,488 | €474,628 | -€29,860 | -5.9% |
| Equity | 10/15 | -€244,081 | -€295,401 | -€51,320 | -21.0% |
| Contributions | 10/11 | €98,750 | €98,750 | = | 0.0% |
| Reserves | 13 | €46,100 | €46,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,100 | €46,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€388,931 | -€440,251 | -€51,320 | -13.2% |
| Amounts payable | 17/49 | €748,569 | €770,029 | +€21,460 | +2.9% |
| Amounts payable after more than one year | 17 | €510,585 | €429,052 | -€81,533 | -16.0% |
| Financial debts | 170/4 | €510,585 | €429,052 | -€81,533 | -16.0% |
| Amounts payable within one year | 42/48 | €237,984 | €340,977 | +€102,993 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €92,048 | €104,917 | +€12,869 | +14.0% |
| Trade debts | 44 | €4,708 | €33,196 | +€28,488 | +605% |
| Suppliers | 440/4 | €4,708 | €33,196 | +€28,488 | +605% |
| Taxes, remuneration and social security | 45 | €41,376 | €36,301 | -€5,075 | -12.3% |
| Taxes | 450/3 | €12,685 | €13,679 | +€994 | +7.8% |
| Remuneration and social security | 454/9 | €28,691 | €22,622 | -€6,069 | -21.2% |
| Other amounts payable | 47/48 | €99,852 | €166,563 | +€66,711 | +66.8% |
| Remuneration, social security and pensions | 62 | €202,930 | €192,848 | -€10,082 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,185 | €75,185 | = | 0.0% |
| Other operating charges | 640/8 | €45,687 | €1,769 | -€43,918 | -96.1% |
| Gross operating margin | 9900 | €338,852 | €224,934 | -€113,918 | -33.6% |
| Operating profit (loss) | 9901 | €15,050 | -€44,868 | -€59,918 | |
| Financial income | 75/76B | €296 | €18 | -€278 | -93.9% |
| Recurring financial income | 75 | €296 | €18 | -€278 | -93.9% |
| Non-recurring financial income | 76B | €296 | €18 | -€278 | -93.9% |
| Financial charges | 65/66B | €12,352 | €6,470 | -€5,882 | -47.6% |
| Recurring financial charges | 65 | €12,352 | €6,470 | -€5,882 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €2,994 | -€51,320 | -€54,314 | |
| Profit (loss) for the period | 9904 | €2,994 | -€51,320 | -€54,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,994 | -€51,320 | -€54,314 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.