multipraktijk Kiddo's: what changed
multipraktijk Kiddo's
Largest movements
- Cash -€46,140
down €46,140 (-30.8%), from €149,811 to €103,671
mainly Contributions, distributions and other (-€164,642) and Trade debts (-€23,675)
- Tangible fixed assets -€16,841
down €16,841 (-7.7%), from €218,717 to €201,876
of which Other tangible fixed assets: -€13,098
- Reserves -€131,988
no longer reported in 2025 (was €131,988)
- Other debts +€114,950
up €114,950 (+166%), from €69,220 to €184,170
- Trade debts -€23,675
down €23,675 (-92.3%), from €25,661 to €1,986
- Accrued charges and deferred income -€16,338
down €16,338 (-92.2%), from €17,728 to €1,390
- Debts after one year -€6,514
down €6,514 (-6.1%), from €107,217 to €100,703
- Gross operating margin -€25,921
down €25,921 (-28.0%), from €92,443 to €66,522
- Financial charges -€1,856
down €1,856 (-37.0%), from €5,015 to €3,158
- Taxes -€1,774
down €1,774 (-12.2%), from €14,519 to €12,744
- Depreciation -€1,254
down €1,254 (-6.9%), from €18,095 to €16,841
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 | €370,269 | €308,047 | -€62,222 | -16.8% |
| Fixed assets | 21/28 | €218,717 | €201,876 | -€16,841 | -7.7% |
| Tangible fixed assets | 22/27 | €218,717 | €201,876 | -€16,841 | -7.7% |
| Land and buildings | 22 | €13,429 | €12,111 | -€1,318 | -9.8% |
| Plant, machinery and equipment | 23 | €5,786 | €4,460 | -€1,325 | -22.9% |
| Furniture and vehicles | 24 | €2,126 | €1,026 | -€1,100 | -51.8% |
| Other tangible fixed assets | 26 | €197,377 | €184,279 | -€13,098 | -6.6% |
| Current assets | 29/58 | €151,552 | €106,171 | -€45,381 | -29.9% |
| Cash at bank and in hand | 54/58 | €149,811 | €103,671 | -€46,140 | -30.8% |
| Deferred charges and accrued income | 490/1 | €1,741 | €2,500 | +€759 | +43.6% |
| Total equity and liabilities | 10/49 | €370,269 | €308,047 | -€62,222 | -16.8% |
| Equity | 10/15 | €141,988 | €10,000 | -€131,988 | -93.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €131,988 | - | -€131,988 | |
| Distributable reserves | 133 | €131,988 | - | -€131,988 | |
| Amounts payable | 17/49 | €228,280 | €298,047 | +€69,767 | +30.6% |
| Amounts payable after more than one year | 17 | €107,217 | €100,703 | -€6,514 | -6.1% |
| Financial debts | 170/4 | €107,217 | €100,703 | -€6,514 | -6.1% |
| Amounts payable within one year | 42/48 | €103,335 | €195,954 | +€92,619 | +89.6% |
| Current portion of amounts payable after more than one year | 42 | €6,435 | €7,054 | +€618 | +9.6% |
| Trade debts | 44 | €25,661 | €1,986 | -€23,675 | -92.3% |
| Suppliers | 440/4 | €25,661 | €1,986 | -€23,675 | -92.3% |
| Taxes, remuneration and social security | 45 | €2,019 | €2,744 | +€726 | +36.0% |
| Taxes | 450/3 | €2,019 | €2,744 | +€726 | +36.0% |
| Other amounts payable | 47/48 | €69,220 | €184,170 | +€114,950 | +166% |
| Accrued charges and deferred income | 492/3 | €17,728 | €1,390 | -€16,338 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,095 | €16,841 | -€1,254 | -6.9% |
| Other operating charges | 640/8 | €1,083 | €1,125 | +€41 | +3.8% |
| Gross operating margin | 9900 | €92,443 | €66,522 | -€25,921 | -28.0% |
| Operating profit (loss) | 9901 | €73,264 | €48,556 | -€24,708 | -33.7% |
| Financial charges | 65/66B | €5,015 | €3,158 | -€1,856 | -37.0% |
| Recurring financial charges | 65 | €5,015 | €3,158 | -€1,856 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €68,249 | €45,398 | -€22,851 | -33.5% |
| Income taxes | 67/77 | €14,519 | €12,744 | -€1,774 | -12.2% |
| Profit (loss) for the period | 9904 | €53,731 | €32,654 | -€21,077 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,731 | €32,654 | -€21,077 | -39.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.