ACTIFS SOINS: 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.
ACTIFS SOINS
Largest movements
- Tangible fixed assets -€35,545
down €35,545 (-11.1%), from €320,878 to €285,333
of which Land and buildings: -€21,854
- Cash -€22,470
down €22,470 (-99.9%), from €22,489 to €19
mainly Debts after one year (-€55,781) and Other debts (-€24,404)
- Receivables within one year +€9,154
up €9,154 (+4.9%), from €184,985 to €194,139
of which Other amounts receivable: +€12,882
- Debts after one year -€55,781
down €55,781 (-61.7%), from €90,379 to €34,598
- Reserves +€27,495
up €27,495 (+7.7%), from €355,567 to €383,062
of which Distributable reserves: +€27,495
- Other debts -€24,404
down €24,404 (-55.7%), from €43,825 to €19,422
- Current portion of long-term debt -€23,394
down €23,394 (-29.5%), from €79,175 to €55,781
- Trade debts +€17,651
up €17,651 (+100.2%), from €17,620 to €35,271
- Gross operating margin -€79,210
down €79,210 (-45.0%), from €175,982 to €96,772
- Taxes -€18,822
down €18,822 (-54.0%), from €34,878 to €16,055
- Other operating charges -€2,293
down €2,293 (-31.3%), from €7,318 to €5,025
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 | €665,506 | €615,449 | -€50,057 | -7.5% |
| Fixed assets | 21/28 | €456,208 | €420,663 | -€35,545 | -7.8% |
| Tangible fixed assets | 22/27 | €320,878 | €285,333 | -€35,545 | -11.1% |
| Land and buildings | 22 | €306,233 | €284,379 | -€21,854 | -7.1% |
| Furniture and vehicles | 24 | €14,645 | €954 | -€13,691 | -93.5% |
| Financial fixed assets | 28 | €135,330 | €135,330 | = | 0.0% |
| Current assets | 29/58 | €209,298 | €194,786 | -€14,512 | -6.9% |
| Amounts receivable within one year | 40/41 | €184,985 | €194,139 | +€9,154 | +4.9% |
| Trade receivables | 40 | €16,208 | €12,480 | -€3,728 | -23.0% |
| Other amounts receivable | 41 | €168,777 | €181,659 | +€12,882 | +7.6% |
| Cash at bank and in hand | 54/58 | €22,489 | €19 | -€22,470 | -99.9% |
| Deferred charges and accrued income | 490/1 | €1,824 | €628 | -€1,196 | -65.6% |
| Total equity and liabilities | 10/49 | €665,506 | €615,449 | -€50,057 | -7.5% |
| Equity | 10/15 | €374,167 | €401,662 | +€27,495 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €355,567 | €383,062 | +€27,495 | +7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €353,707 | €381,202 | +€27,495 | +7.8% |
| Amounts payable | 17/49 | €291,339 | €213,787 | -€77,553 | -26.6% |
| Amounts payable after more than one year | 17 | €90,379 | €34,598 | -€55,781 | -61.7% |
| Financial debts | 170/4 | €90,379 | €34,598 | -€55,781 | -61.7% |
| Amounts payable within one year | 42/48 | €200,960 | €179,188 | -€21,772 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €79,175 | €55,781 | -€23,394 | -29.5% |
| Financial debts | 43 | €1,720 | €5,430 | +€3,710 | +215.8% |
| Credit institutions | 430/8 | €1,720 | €5,430 | +€3,710 | +215.8% |
| Trade debts | 44 | €17,620 | €35,271 | +€17,651 | +100.2% |
| Suppliers | 440/4 | €17,620 | €35,271 | +€17,651 | +100.2% |
| Taxes, remuneration and social security | 45 | €58,621 | €63,285 | +€4,664 | +8.0% |
| Taxes | 450/3 | €57,621 | €58,285 | +€664 | +1.2% |
| Remuneration and social security | 454/9 | €1,000 | €5,000 | +€4,000 | +400.0% |
| Other amounts payable | 47/48 | €43,825 | €19,422 | -€24,404 | -55.7% |
| Non-recurring operating income | 76A | €0 | €12,306 | +€12,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,902 | €35,884 | +€981 | +2.8% |
| Other operating charges | 640/8 | €7,318 | €5,025 | -€2,293 | -31.3% |
| Gross operating margin | 9900 | €175,982 | €96,772 | -€79,210 | -45.0% |
| Operating profit (loss) | 9901 | €133,762 | €55,863 | -€77,899 | -58.2% |
| Financial income | 75/76B | €0 | €56 | +€56 | |
| Recurring financial income | 75 | €0 | €56 | +€56 | |
| Financial charges | 65/66B | €13,318 | €12,369 | -€949 | -7.1% |
| Recurring financial charges | 65 | €13,318 | €12,369 | -€949 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €120,444 | €43,550 | -€76,893 | -63.8% |
| Income taxes | 67/77 | €34,878 | €16,055 | -€18,822 | -54.0% |
| Profit (loss) for the period | 9904 | €85,566 | €27,495 | -€58,071 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,566 | €27,495 | -€58,071 | -67.9% |
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 11 October 2026 via checked.be.