TWO KIDS: 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.
TWO KIDS
Largest movements
- Stocks and contracts -€18,606
down €18,606 (-12.0%), from €155,662 to €137,056
- Cash +€13,775
up €13,775 (+53.3%), from €25,832 to €39,606
mainly Net result for the year (+€24,037) and Stocks and contracts (+€18,606)
- Receivables within one year +€2,743
up €2,743 (+123.9%), from €2,214 to €4,957
- Tangible fixed assets -€2,031
down €2,031 (-75.6%), from €2,685 to €654
of which Other tangible fixed assets: -€2,685
- Profit (loss) carried forward +€24,037
up €24,037 (+76.8%), from €31,293 to €55,330
- Trade debts -€13,534
down €13,534 (-34.4%), from €39,374 to €25,840
- Tax, wage and social debts -€7,623
down €7,623 (-16.4%), from €46,477 to €38,854
- Other debts -€7,000
down €7,000 (-28.0%), from €25,000 to €18,000
- Gross operating margin -€29,830
down €29,830 (-50.9%), from €58,607 to €28,778
- Write-downs -€17,666
down €17,666, from €8,276 to -€9,390
- Depreciation -€7,926
down €7,926 (-73.8%), from €10,742 to €2,816
- Taxes -€2,883
down €2,883 (-26.0%), from €11,069 to €8,186
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 | €191,108 | €186,989 | -€4,120 | -2.2% |
| Fixed assets | 21/28 | €7,400 | €5,369 | -€2,031 | -27.4% |
| Tangible fixed assets | 22/27 | €2,685 | €654 | -€2,031 | -75.6% |
| Furniture and vehicles | 24 | - | €654 | +€654 | |
| Other tangible fixed assets | 26 | €2,685 | - | -€2,685 | |
| Financial fixed assets | 28 | €4,715 | €4,715 | = | 0.0% |
| Current assets | 29/58 | €183,708 | €181,620 | -€2,088 | -1.1% |
| Stocks and contracts in progress | 3 | €155,662 | €137,056 | -€18,606 | -12.0% |
| Stocks | 30/36 | €155,662 | €137,056 | -€18,606 | -12.0% |
| Amounts receivable within one year | 40/41 | €2,214 | €4,957 | +€2,743 | +123.9% |
| Other amounts receivable | 41 | €2,214 | €4,957 | +€2,743 | +123.9% |
| Cash at bank and in hand | 54/58 | €25,832 | €39,606 | +€13,775 | +53.3% |
| Total equity and liabilities | 10/49 | €191,108 | €186,989 | -€4,120 | -2.2% |
| Equity | 10/15 | €80,257 | €104,294 | +€24,037 | +30.0% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €40,909 | €40,909 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,909 | €40,909 | = | 0.0% |
| Other | 1319 | €40,909 | €40,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,293 | €55,330 | +€24,037 | +76.8% |
| Amounts payable | 17/49 | €110,851 | €82,694 | -€28,157 | -25.4% |
| Amounts payable within one year | 42/48 | €110,851 | €82,694 | -€28,157 | -25.4% |
| Trade debts | 44 | €39,374 | €25,840 | -€13,534 | -34.4% |
| Suppliers | 440/4 | €39,374 | €25,840 | -€13,534 | -34.4% |
| Taxes, remuneration and social security | 45 | €46,477 | €38,854 | -€7,623 | -16.4% |
| Taxes | 450/3 | €46,477 | €38,854 | -€7,623 | -16.4% |
| Other amounts payable | 47/48 | €25,000 | €18,000 | -€7,000 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,742 | €2,816 | -€7,926 | -73.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,276 | -€9,390 | -€17,666 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €58,607 | €28,778 | -€29,830 | -50.9% |
| Operating profit (loss) | 9901 | €39,202 | €34,951 | -€4,251 | -10.8% |
| Financial income | 75/76B | €47 | €32 | -€15 | -32.4% |
| Recurring financial income | 75 | €47 | €32 | -€15 | -32.4% |
| Financial charges | 65/66B | €3,095 | €2,760 | -€335 | -10.8% |
| Recurring financial charges | 65 | €3,095 | €2,760 | -€335 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €36,154 | €32,224 | -€3,931 | -10.9% |
| Income taxes | 67/77 | €11,069 | €8,186 | -€2,883 | -26.0% |
| Profit (loss) for the period | 9904 | €25,086 | €24,037 | -€1,048 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,086 | €24,037 | -€1,048 | -4.2% |
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 10 October 2026 via checked.be.