MENZ & KIDZ: 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.
MENZ & KIDZ
Largest movements
- Stocks and contracts +€55,579
up €55,579 (+78.2%), from €71,100 to €126,679
- Receivables within one year +€44,715
up €44,715 (+218%), from €20,509 to €65,225
of which Trade receivables: +€29,410
- Intangible fixed assets -€19,800
down €19,800 (-11.4%), from €173,467 to €153,667
- Tangible fixed assets -€8,710
down €8,710 (-18.0%), from €48,357 to €39,647
of which Plant, machinery and equipment: -€6,210
- Trade debts +€83,251
up €83,251 (+105%), from €79,490 to €162,742
- Other debts -€70,137
down €70,137 (-100%), from €70,137 to €0
- Tax, wage and social debts +€45,746
up €45,746 (+42.5%), from €107,654 to €153,400
of which Taxes: +€40,103
- Profit (loss) carried forward +€8,483
up €8,483, from -€8,483 to €0
- Gross operating margin +€11,129
up €11,129 (+14.5%), from €76,834 to €87,963
- Depreciation -€4,801
down €4,801 (-14.4%), from €33,311 to €28,510
- Other operating charges -€4,190
down €4,190 (-35.9%), from €11,666 to €7,476
- Taxes +€1,595
up €1,595 (+91.7%), from €1,740 to €3,335
- Financial charges +€1,416
up €1,416 (+18.3%), from €7,760 to €9,176
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 | €323,570 | €393,541 | +€69,971 | +21.6% |
| Fixed assets | 21/28 | €221,824 | €193,314 | -€28,510 | -12.9% |
| Intangible fixed assets | 21 | €173,467 | €153,667 | -€19,800 | -11.4% |
| Tangible fixed assets | 22/27 | €48,357 | €39,647 | -€8,710 | -18.0% |
| Plant, machinery and equipment | 23 | €23,357 | €17,147 | -€6,210 | -26.6% |
| Other tangible fixed assets | 26 | €25,000 | €22,500 | -€2,500 | -10.0% |
| Current assets | 29/58 | €101,746 | €200,227 | +€98,481 | +96.8% |
| Stocks and contracts in progress | 3 | €71,100 | €126,679 | +€55,579 | +78.2% |
| Stocks | 30/36 | €71,100 | €126,679 | +€55,579 | +78.2% |
| Amounts receivable within one year | 40/41 | €20,509 | €65,225 | +€44,715 | +218% |
| Trade receivables | 40 | €14,130 | €43,540 | +€29,410 | +208% |
| Other amounts receivable | 41 | €6,380 | €21,685 | +€15,305 | +240% |
| Cash at bank and in hand | 54/58 | €10,137 | €8,324 | -€1,813 | -17.9% |
| Total equity and liabilities | 10/49 | €323,570 | €393,541 | +€69,971 | +21.6% |
| Equity | 10/15 | -€5,483 | €3,236 | +€8,719 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €236 | +€236 | |
| Distributable reserves | 133 | - | €236 | +€236 | |
| Profit (loss) carried forward | 14 | -€8,483 | €0 | +€8,483 | |
| Amounts payable | 17/49 | €329,053 | €390,305 | +€61,252 | +18.6% |
| Amounts payable within one year | 42/48 | €327,282 | €386,142 | +€58,860 | +18.0% |
| Financial debts | 43 | €70,000 | €70,000 | = | 0.0% |
| Credit institutions | 430/8 | €70,000 | €70,000 | = | 0.0% |
| Trade debts | 44 | €79,490 | €162,742 | +€83,251 | +105% |
| Suppliers | 440/4 | €79,490 | €162,742 | +€83,251 | +105% |
| Taxes, remuneration and social security | 45 | €107,654 | €153,400 | +€45,746 | +42.5% |
| Taxes | 450/3 | €105,577 | €145,680 | +€40,103 | +38.0% |
| Remuneration and social security | 454/9 | €2,077 | €7,720 | +€5,643 | +272% |
| Other amounts payable | 47/48 | €70,137 | €0 | -€70,137 | -100% |
| Accrued charges and deferred income | 492/3 | €1,771 | €4,163 | +€2,392 | +135% |
| Remuneration, social security and pensions | 62 | €31,467 | €31,185 | -€282 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,311 | €28,510 | -€4,801 | -14.4% |
| Other operating charges | 640/8 | €11,666 | €7,476 | -€4,190 | -35.9% |
| Gross operating margin | 9900 | €76,834 | €87,963 | +€11,129 | +14.5% |
| Operating profit (loss) | 9901 | €390 | €20,792 | +€20,402 | +5,227% |
| Financial income | 75/76B | €626 | €439 | -€188 | -30.0% |
| Recurring financial income | 75 | €626 | €439 | -€188 | -30.0% |
| Financial charges | 65/66B | €7,760 | €9,176 | +€1,416 | +18.3% |
| Recurring financial charges | 65 | €7,760 | €9,176 | +€1,416 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,743 | €12,054 | +€18,798 | |
| Income taxes | 67/77 | €1,740 | €3,335 | +€1,595 | +91.7% |
| Profit (loss) for the period | 9904 | -€8,483 | €8,719 | +€17,202 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,483 | €8,719 | +€17,202 |
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 31 October 2026 via checked.be.