1, 2, 3 KWALITEIT: what changed
What changed
1, 2, 3 KWALITEIT
NACE 87.302, Residential care activities
filed annual accounts (NBB)
Net result for the year
€75,669
2024 · €55,739+€19,930
Equity
€374,198
2024 · €308,529+€65,669
Cash
€73,390
2024 · €43,501+€29,889
Balance sheet total
€978,585
2024 · €980,411-€1,826
Largest movements
Assets
- Cash +€29,889
up €29,889 (+68.7%), from €43,501 to €73,390
mainly Net result for the year (+€75,669) and Depreciation (+€31,579)
- Tangible fixed assets -€27,942
down €27,942 (-3.1%), from €900,264 to €872,321
of which Land and buildings: -€23,066
Equity and liabilities
- Profit (loss) carried forward +€65,669
up €65,669 (+23.8%), from €275,519 to €341,188
- Debts after one year -€49,840
down €49,840 (-11.9%), from €420,211 to €370,371
- Other debts -€17,096
down €17,096 (-9.7%), from €177,077 to €159,981
- Short-term financial debts -€11,667
no longer reported in 2025 (was €11,667)
Income statement
- Gross operating margin +€17,552
up €17,552 (+14.9%), from €118,141 to €135,693
- Other operating charges +€3,951
up €3,951 (+107%), from €3,686 to €7,637
- Financial income +€2,353
up €2,353 (+2,836%), from €83 to €2,436
of which Non-recurring financial income: +€1,456
- Depreciation -€1,761
down €1,761 (-5.3%), from €33,340 to €31,579
- Financial charges -€1,694
down €1,694 (-18.4%), from €9,194 to €7,500
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.
Result 2024
€55,739
Gross operating margin
+€17,552
Depreciation
+€1,761
Other operating charges
-€3,951
Financial income
+€2,353
Financial charges
+€1,694
Taxes
+€522
Result 2025
€75,669
raises the resultlowers the result
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.
From operations
+€108,284
Investment
-€7,637
Financing
-€70,758
Cash 2024
€43,501
From operations (derived)
+€108,284
Net result for the year
+€75,669
Depreciation
+€31,579
Receivables within one year
+€2,587
Deferred charges and accrued income
+€5,186
Trade debts
+€1,912
Tax, wage and social debts
+€9,162
Other debts
-€17,096
Accrued charges and deferred income
-€716
Investment (derived)
-€7,637
Investment in fixed assets (net)
-€3,637
Current investments
-€4,000
Financing
-€70,758
Debts after one year
-€49,840
Current portion of long-term debt
+€748
Short-term financial debts
-€11,667
Contributions, distributions and other
-€10,000
Cash 2025
€73,390
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €980,411 | €978,585 | -€1,826 | -0.2% |
| Fixed assets | 21/28 | €900,264 | €872,321 | -€27,942 | -3.1% |
| Tangible fixed assets | 22/27 | €900,264 | €872,321 | -€27,942 | -3.1% |
| Land and buildings | 22 | €886,257 | €863,191 | -€23,066 | -2.6% |
| Plant, machinery and equipment | 23 | €2,102 | €1,381 | -€721 | -34.3% |
| Furniture and vehicles | 24 | €11,905 | €7,750 | -€4,155 | -34.9% |
| Current assets | 29/58 | €80,148 | €106,264 | +€26,116 | +32.6% |
| Amounts receivable within one year | 40/41 | €3,946 | €1,359 | -€2,587 | -65.6% |
| Trade receivables | 40 | - | €1,089 | +€1,089 | |
| Other amounts receivable | 41 | €3,946 | €270 | -€3,676 | -93.2% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €43,501 | €73,390 | +€29,889 | +68.7% |
| Deferred charges and accrued income | 490/1 | €32,701 | €27,514 | -€5,186 | -15.9% |
| Total equity and liabilities | 10/49 | €980,411 | €978,585 | -€1,826 | -0.2% |
| Equity | 10/15 | €308,529 | €374,198 | +€65,669 | +21.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,519 | €341,188 | +€65,669 | +23.8% |
| Amounts payable | 17/49 | €671,882 | €604,387 | -€67,495 | -10.0% |
| Amounts payable after more than one year | 17 | €420,211 | €370,371 | -€49,840 | -11.9% |
| Financial debts | 170/4 | €420,211 | €370,371 | -€49,840 | -11.9% |
| Amounts payable within one year | 42/48 | €248,804 | €231,865 | -€16,940 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €49,091 | €49,840 | +€748 | +1.5% |
| Financial debts | 43 | €11,667 | - | -€11,667 | |
| Credit institutions | 430/8 | €11,667 | - | -€11,667 | |
| Trade debts | 44 | €5,434 | €7,347 | +€1,912 | +35.2% |
| Suppliers | 440/4 | €5,434 | €7,347 | +€1,912 | +35.2% |
| Taxes, remuneration and social security | 45 | €5,535 | €14,697 | +€9,162 | +166% |
| Taxes | 450/3 | €5,535 | €4,697 | -€838 | -15.1% |
| Remuneration and social security | 454/9 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €177,077 | €159,981 | -€17,096 | -9.7% |
| Accrued charges and deferred income | 492/3 | €2,867 | €2,151 | -€716 | -25.0% |
| Non-recurring operating income | 76A | - | €1,456 | +€1,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,340 | €31,579 | -€1,761 | -5.3% |
| Other operating charges | 640/8 | €3,686 | €7,637 | +€3,951 | +107% |
| Gross operating margin | 9900 | €118,141 | €135,693 | +€17,552 | +14.9% |
| Operating profit (loss) | 9901 | €81,115 | €96,477 | +€15,362 | +18.9% |
| Financial income | 75/76B | €83 | €2,436 | +€2,353 | +2,836% |
| Recurring financial income | 75 | €83 | €979 | +€896 | +1,080% |
| Non-recurring financial income | 76B | - | €1,456 | +€1,456 | |
| Financial charges | 65/66B | €9,194 | €7,500 | -€1,694 | -18.4% |
| Recurring financial charges | 65 | €9,194 | €7,500 | -€1,694 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €72,004 | €91,412 | +€19,408 | +27.0% |
| Income taxes | 67/77 | €16,264 | €15,743 | -€522 | -3.2% |
| Profit (loss) for the period | 9904 | €55,739 | €75,669 | +€19,930 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,739 | €75,669 | +€19,930 | +35.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.