2 CARE: 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.
2 CARE
Largest movements
- Cash +€21,317
up €21,317 (+48.1%), from €44,317 to €65,634
mainly Depreciation (+€21,757) and Net result for the year (+€18,501)
- Tangible fixed assets -€16,273
down €16,273 (-5.8%), from €278,187 to €261,914
of which Land and buildings: -€17,769
- Receivables within one year -€3,887
down €3,887 (-28.0%), from €13,906 to €10,019
- Debts after one year -€20,177
down €20,177 (-10.6%), from €189,697 to €169,521
- Reserves +€18,501
up €18,501 (+26.3%), from €70,355 to €88,856
of which Distributable reserves: +€18,501
- Trade debts +€7,711
up €7,711 (+31.1%), from €24,814 to €32,525
- Tax, wage and social debts -€4,301
down €4,301 (-59.2%), from €7,261 to €2,960
of which Taxes: -€4,301
- Gross operating margin -€13,173
down €13,173 (-18.0%), from €73,063 to €59,890
- Taxes -€4,227
down €4,227 (-35.9%), from €11,789 to €7,562
- Staff costs +€1,097
up €1,097 (+172%), from €639 to €1,735
- Financial charges +€833
up €833 (+11.5%), from €7,217 to €8,049
- Depreciation +€812
up €812 (+3.9%), from €20,945 to €21,757
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,526 | €339,732 | +€1,206 | +0.4% |
| Fixed assets | 21/28 | €278,447 | €262,174 | -€16,273 | -5.8% |
| Tangible fixed assets | 22/27 | €278,187 | €261,914 | -€16,273 | -5.8% |
| Land and buildings | 22 | €263,694 | €245,925 | -€17,769 | -6.7% |
| Plant, machinery and equipment | 23 | €11,781 | €12,987 | +€1,206 | +10.2% |
| Furniture and vehicles | 24 | €2,712 | €3,001 | +€290 | +10.7% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €60,079 | €77,558 | +€17,479 | +29.1% |
| Amounts receivable within one year | 40/41 | €13,906 | €10,019 | -€3,887 | -28.0% |
| Other amounts receivable | 41 | €13,906 | €10,019 | -€3,887 | -28.0% |
| Cash at bank and in hand | 54/58 | €44,317 | €65,634 | +€21,317 | +48.1% |
| Deferred charges and accrued income | 490/1 | €1,856 | €1,904 | +€48 | +2.6% |
| Total equity and liabilities | 10/49 | €338,526 | €339,732 | +€1,206 | +0.4% |
| Equity | 10/15 | €95,355 | €113,856 | +€18,501 | +19.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €70,355 | €88,856 | +€18,501 | +26.3% |
| Tax-exempt reserves | 132 | €10,065 | €10,065 | = | 0.0% |
| Distributable reserves | 133 | €60,290 | €78,791 | +€18,501 | +30.7% |
| Amounts payable | 17/49 | €243,171 | €225,876 | -€17,295 | -7.1% |
| Amounts payable after more than one year | 17 | €189,697 | €169,521 | -€20,177 | -10.6% |
| Financial debts | 170/4 | €189,697 | €169,521 | -€20,177 | -10.6% |
| Amounts payable within one year | 42/48 | €53,474 | €56,355 | +€2,882 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €19,635 | €20,177 | +€542 | +2.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €24,814 | €32,525 | +€7,711 | +31.1% |
| Suppliers | 440/4 | €24,814 | €32,525 | +€7,711 | +31.1% |
| Taxes, remuneration and social security | 45 | €7,261 | €2,960 | -€4,301 | -59.2% |
| Taxes | 450/3 | €5,061 | €760 | -€4,301 | -85.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €1,764 | €693 | -€1,071 | -60.7% |
| Remuneration, social security and pensions | 62 | €639 | €1,735 | +€1,097 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,945 | €21,757 | +€812 | +3.9% |
| Other operating charges | 640/8 | €2,251 | €2,315 | +€65 | +2.9% |
| Gross operating margin | 9900 | €73,063 | €59,890 | -€13,173 | -18.0% |
| Operating profit (loss) | 9901 | €49,228 | €34,082 | -€15,146 | -30.8% |
| Financial income | 75/76B | €11 | €29 | +€18 | +156% |
| Recurring financial income | 75 | €11 | €29 | +€18 | +156% |
| Financial charges | 65/66B | €7,217 | €8,049 | +€833 | +11.5% |
| Recurring financial charges | 65 | €7,217 | €8,049 | +€833 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €42,023 | €26,062 | -€15,961 | -38.0% |
| Income taxes | 67/77 | €11,789 | €7,562 | -€4,227 | -35.9% |
| Profit (loss) for the period | 9904 | €30,235 | €18,501 | -€11,734 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,235 | €18,501 | -€11,734 | -38.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.