2CARE@HOME: 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.
2CARE@HOME
Largest movements
- Deferred charges and accrued income +€7,456
up €7,456 (+1,552%), from €480 to €7,936
- Cash -€7,113
down €7,113 (-40.9%), from €17,378 to €10,265
mainly Deferred charges and accrued income (-€7,456) and Investment in fixed assets (net) (-€7,308)
- Receivables within one year -€2,321
down €2,321 (-9.7%), from €23,890 to €21,569
of which Trade receivables: -€5,511
- Receivables after one year +€2,235
up €2,235 (+62.3%), from €3,588 to €5,823
- Current portion of long-term debt +€2,126
up €2,126 (+51.1%), from €4,158 to €6,284
- Debts after one year -€1,563
down €1,563 (-15.8%), from €9,911 to €8,349
- Accrued charges and deferred income +€1,300
new in 2025: €1,300
- Reserves -€1,000
down €1,000 (-4.9%), from €20,276 to €19,276
of which Distributable reserves: -€1,000
- Other debts -€638
down €638 (-23.8%), from €2,679 to €2,041
- Gross operating margin -€26,776
down €26,776 (-69.8%), from €38,355 to €11,579
- Taxes -€6,783
down €6,783 (-83.0%), from €8,169 to €1,386
- Financial charges -€1,600
down €1,600 (-39.3%), from €4,072 to €2,472
- Depreciation -€1,474
down €1,474 (-17.0%), from €8,676 to €7,202
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.
Derived cash bridge
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 | €62,953 | €63,317 | +€364 | +0.6% |
| Fixed assets | 21/28 | €17,617 | €17,724 | +€107 | +0.6% |
| Tangible fixed assets | 22/27 | €17,617 | €17,724 | +€107 | +0.6% |
| Furniture and vehicles | 24 | €17,617 | €17,724 | +€107 | +0.6% |
| Current assets | 29/58 | €45,336 | €45,593 | +€257 | +0.6% |
| Amounts receivable after more than one year | 29 | €3,588 | €5,823 | +€2,235 | +62.3% |
| Other amounts receivable | 291 | €3,588 | €5,823 | +€2,235 | +62.3% |
| Amounts receivable within one year | 40/41 | €23,890 | €21,569 | -€2,321 | -9.7% |
| Trade receivables | 40 | €22,840 | €17,329 | -€5,511 | -24.1% |
| Other amounts receivable | 41 | €1,050 | €4,240 | +€3,190 | +304% |
| Cash at bank and in hand | 54/58 | €17,378 | €10,265 | -€7,113 | -40.9% |
| Deferred charges and accrued income | 490/1 | €480 | €7,936 | +€7,456 | +1,552% |
| Total equity and liabilities | 10/49 | €62,953 | €63,317 | +€364 | +0.6% |
| Equity | 10/15 | €38,826 | €37,826 | -€1,000 | -2.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,276 | €19,276 | -€1,000 | -4.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,276 | €19,276 | -€1,000 | -4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,127 | €25,491 | +€1,364 | +5.7% |
| Amounts payable after more than one year | 17 | €9,911 | €8,349 | -€1,563 | -15.8% |
| Financial debts | 170/4 | €9,911 | €8,349 | -€1,563 | -15.8% |
| Amounts payable within one year | 42/48 | €14,216 | €15,842 | +€1,627 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €4,158 | €6,284 | +€2,126 | +51.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,377 | €1,774 | +€397 | +28.8% |
| Suppliers | 440/4 | €1,377 | €1,774 | +€397 | +28.8% |
| Taxes, remuneration and social security | 45 | €6,002 | €5,744 | -€258 | -4.3% |
| Taxes | 450/3 | €6,002 | €5,744 | -€258 | -4.3% |
| Other amounts payable | 47/48 | €2,679 | €2,041 | -€638 | -23.8% |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,676 | €7,202 | -€1,474 | -17.0% |
| Other operating charges | 640/8 | €1,226 | €915 | -€311 | -25.4% |
| Gross operating margin | 9900 | €38,355 | €11,579 | -€26,776 | -69.8% |
| Operating profit (loss) | 9901 | €28,454 | €3,463 | -€24,991 | -87.8% |
| Financial income | 75/76B | €116 | €117 | +€1 | +1.0% |
| Recurring financial income | 75 | €116 | €117 | +€1 | +1.0% |
| Financial charges | 65/66B | €4,072 | €2,472 | -€1,600 | -39.3% |
| Recurring financial charges | 65 | €4,072 | €2,472 | -€1,600 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €24,498 | €1,108 | -€23,391 | -95.5% |
| Income taxes | 67/77 | €8,169 | €1,386 | -€6,783 | -83.0% |
| Profit (loss) for the period | 9904 | €16,329 | -€278 | -€16,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,329 | -€278 | -€16,607 |
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 30 October 2026 via checked.be.