2 CARE: 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.
2 CARE
Largest movements
- Tangible fixed assets -€12,333
down €12,333 (-11.4%), from €108,426 to €96,093
of which Land and buildings: -€6,365
- Cash +€10,652
up €10,652 (+823.0%), from €1,294 to €11,947
mainly Net result for the year (+€19,329) and Depreciation (+€12,333)
- Deferred charges and accrued income -€8,096
down €8,096 (-11.3%), from €71,541 to €63,445
- Trade debts -€7,495
down €7,495 (-83.0%), from €9,024 to €1,530
- Tax, wage and social debts -€3,296
down €3,296 (-57.8%), from €5,700 to €2,404
of which Remuneration and social security: -€3,756
- Gross operating margin -€3,099
down €3,099 (-6.0%), from €51,490 to €48,390
- Financial charges +€2,378
up €2,378 (+103.0%), from €2,310 to €4,688
- Taxes +€2,172
up €2,172 (+28.1%), from €7,732 to €9,904
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 | €195,231 | €184,957 | -€10,274 | -5.3% |
| Fixed assets | 21/28 | €108,426 | €96,093 | -€12,333 | -11.4% |
| Tangible fixed assets | 22/27 | €108,426 | €96,093 | -€12,333 | -11.4% |
| Land and buildings | 22 | €60,022 | €53,658 | -€6,365 | -10.6% |
| Furniture and vehicles | 24 | €932 | €0 | -€932 | -100.0% |
| Other tangible fixed assets | 26 | €47,471 | €42,435 | -€5,036 | -10.6% |
| Current assets | 29/58 | €86,805 | €88,864 | +€2,059 | +2.4% |
| Amounts receivable within one year | 40/41 | €13,970 | €13,473 | -€496 | -3.6% |
| Trade receivables | 40 | €369 | €1,451 | +€1,082 | +293.0% |
| Other amounts receivable | 41 | €13,600 | €12,022 | -€1,578 | -11.6% |
| Cash at bank and in hand | 54/58 | €1,294 | €11,947 | +€10,652 | +823.0% |
| Deferred charges and accrued income | 490/1 | €71,541 | €63,445 | -€8,096 | -11.3% |
| Total equity and liabilities | 10/49 | €195,231 | €184,957 | -€10,274 | -5.3% |
| Equity | 10/15 | €177,666 | €178,053 | +€387 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €153,862 | €154,249 | +€387 | +0.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €153,862 | €154,249 | +€387 | +0.3% |
| Profit (loss) carried forward | 14 | €17,604 | €17,604 | = | 0.0% |
| Amounts payable | 17/49 | €17,565 | €6,904 | -€10,660 | -60.7% |
| Amounts payable within one year | 42/48 | €16,231 | €5,707 | -€10,524 | -64.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,024 | €1,530 | -€7,495 | -83.0% |
| Suppliers | 440/4 | €9,024 | €1,530 | -€7,495 | -83.0% |
| Taxes, remuneration and social security | 45 | €5,700 | €2,404 | -€3,296 | -57.8% |
| Taxes | 450/3 | €1,943 | €2,404 | +€461 | +23.7% |
| Remuneration and social security | 454/9 | €3,756 | €0 | -€3,756 | -100.0% |
| Other amounts payable | 47/48 | €1,507 | €1,774 | +€266 | +17.7% |
| Accrued charges and deferred income | 492/3 | €1,333 | €1,197 | -€137 | -10.3% |
| Non-recurring operating income | 76A | €0 | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,444 | €12,333 | -€112 | -0.9% |
| Other operating charges | 640/8 | €2,042 | €2,137 | +€95 | +4.7% |
| Non-recurring operating charges | 66A | €7,529 | €0 | -€7,529 | -100.0% |
| Gross operating margin | 9900 | €51,490 | €48,390 | -€3,099 | -6.0% |
| Operating profit (loss) | 9901 | €29,475 | €33,920 | +€4,446 | +15.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,310 | €4,688 | +€2,378 | +103.0% |
| Recurring financial charges | 65 | €2,310 | €4,688 | +€2,378 | +103.0% |
| Profit (loss) for the period before taxes | 9903 | €27,165 | €29,233 | +€2,068 | +7.6% |
| Income taxes | 67/77 | €7,732 | €9,904 | +€2,172 | +28.1% |
| Profit (loss) for the period | 9904 | €19,433 | €19,329 | -€104 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,433 | €19,329 | -€104 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.