Playground Engineering: what changed
Two fiscal 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.
Playground Engineering
Largest movements
- Cash -€36,123
down €36,123 (-64.5%), from €55,974 to €19,850
mainly Net result for the year (-€37,867) and Tax, wage and social debts (-€4,749)
- Tangible fixed assets -€1,511
down €1,511 (-41.8%), from €3,617 to €2,106
- Profit (loss) carried forward -€37,867
new in 2025: -€37,867
- Tax, wage and social debts -€4,749
down €4,749 (-83.3%), from €5,700 to €950
- Other debts +€4,204
up €4,204 (+3644.5%), from €115 to €4,320
- Trade debts +€1,197
up €1,197 (+1070.2%), from €112 to €1,309
- Turnover -€128,949
no longer reported in 2025 (was €128,949)
- Purchases and services -€96,750
no longer reported in 2025 (was €96,750)
- Gross operating margin -€67,627
down €67,627, from €32,199 to -€35,429
- Taxes -€7,795
down €7,795 (-96.0%), from €8,123 to €328
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.
Cash bridge derived
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 | €61,230 | €24,014 | -€37,215 | -60.8% |
| Fixed assets | 21/28 | €3,617 | €2,106 | -€1,511 | -41.8% |
| Tangible fixed assets | 22/27 | €3,617 | €2,106 | -€1,511 | -41.8% |
| Furniture and vehicles | 24 | €3,617 | €2,106 | -€1,511 | -41.8% |
| Current assets | 29/58 | €57,612 | €21,908 | -€35,705 | -62.0% |
| Amounts receivable within one year | 40/41 | €1,638 | €1,502 | -€137 | -8.3% |
| Trade receivables | 40 | €0 | €1,207 | +€1,207 | |
| Other amounts receivable | 41 | €1,638 | €294 | -€1,344 | -82.0% |
| Cash at bank and in hand | 54/58 | €55,974 | €19,850 | -€36,123 | -64.5% |
| Deferred charges and accrued income | 490/1 | - | €555 | +€555 | |
| Total equity and liabilities | 10/49 | €61,230 | €24,014 | -€37,215 | -60.8% |
| Equity | 10/15 | €55,303 | €17,436 | -€37,867 | -68.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,303 | €52,303 | = | 0.0% |
| Distributable reserves | 133 | €52,303 | €52,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€37,867 | -€37,867 | |
| Amounts payable | 17/49 | €5,927 | €6,579 | +€652 | +11.0% |
| Amounts payable within one year | 42/48 | €5,927 | €6,579 | +€652 | +11.0% |
| Trade debts | 44 | €112 | €1,309 | +€1,197 | +1070.2% |
| Suppliers | 440/4 | €112 | €1,309 | +€1,197 | +1070.2% |
| Taxes, remuneration and social security | 45 | €5,700 | €950 | -€4,749 | -83.3% |
| Taxes | 450/3 | €5,700 | €950 | -€4,749 | -83.3% |
| Other amounts payable | 47/48 | €115 | €4,320 | +€4,204 | +3644.5% |
| Turnover | 70 | €128,949 | - | -€128,949 | |
| Goods, raw materials, services and sundry goods | 60/61 | €96,750 | - | -€96,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €835 | €1,511 | +€676 | +81.0% |
| Gross operating margin | 9900 | €32,199 | -€35,429 | -€67,627 | |
| Operating profit (loss) | 9901 | €31,364 | -€36,939 | -€68,303 | |
| Financial charges | 65/66B | €632 | €600 | -€32 | -5.0% |
| Recurring financial charges | 65 | €632 | €600 | -€32 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €30,732 | -€37,539 | -€68,272 | |
| Income taxes | 67/77 | €8,123 | €328 | -€7,795 | -96.0% |
| Profit (loss) for the period | 9904 | €22,610 | -€37,867 | -€60,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,610 | -€37,867 | -€60,477 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.