aPart: 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.
What changed
aPart
NACE 87.991, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,607
2024 · €856,164-€852,557
Equity
€4.0m
2024 · €4.0m-€11,012
Cash
€1.5m
2024 · €2.0m-€485,984
Balance sheet total
€6.2m
2024 · €6.3m-€104,459
Largest movements
Assets
- Cash -€485,984
down €485,984 (-24.9%), from €2.0m to €1.5m
mainly Current investments (-€200,000) and Receivables within one year (-€196,013)
- Current investments +€200,000
up €200,000 (+11.8%), from €1.7m to €1.9m
- Receivables within one year +€196,013
up €196,013 (+17.3%), from €1.1m to €1.3m
of which Trade receivables: +€204,133
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Staff costs +€864,328
up €864,328 (+11.1%), from €7.8m to €8.6m
- Services and other goods +€128,914
up €128,914 (+16.5%), from €783,351 to €912,265
- Other operating income -€62,780
down €62,780 (-17.9%), from €351,089 to €288,309
- Financial income +€21,108
up €21,108 (+49.0%), from €43,098 to €64,206
- Goods and materials +€11,928
up €11,928 (+7.3%), from €162,917 to €174,845
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.
Result 2024
€856,164
Turnover
-€5,739
Other operating income
-€62,780
Goods and materials
-€11,928
Services and other goods
-€128,914
Staff costs
-€864,328
Depreciation
-€3,891
Other operating charges
+€2,775
Other operating items
+€200,688
Financial income
+€21,108
Financial charges
+€451
Result 2025
€3,607
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€148,741
Investment
-€302,837
Financing
-€34,406
Cash 2024
€2.0m
From operations (derived)
-€148,741
Net result for the year
+€3,607
Depreciation
+€152,979
Receivables within one year
-€196,013
Deferred charges and accrued income
-€35,654
Provisions
+€16,340
Debts within one year
-€59,795
Accrued charges and deferred income
-€30,205
Investment (derived)
-€302,837
Investment in fixed assets (net)
-€102,837
Current investments
-€200,000
Financing
-€34,406
Debts after one year
-€19,787
Contributions, distributions and other
-€14,618
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,336,009 | €6,231,550 | -€104,459 | -1.6% |
| Fixed assets | 21/28 | €1,517,894 | €1,467,752 | -€50,142 | -3.3% |
| Intangible fixed assets | 21 | €5,910 | €2,848 | -€3,062 | -51.8% |
| Tangible fixed assets | 22/27 | €1,408,836 | €1,363,514 | -€45,322 | -3.2% |
| Land and buildings | 22 | €1,227,098 | €1,232,290 | +€5,192 | +0.4% |
| Plant, machinery and equipment | 23 | €113,699 | €82,246 | -€31,453 | -27.7% |
| Furniture and vehicles | 24 | €68,039 | €48,978 | -€19,061 | -28.0% |
| Financial fixed assets | 28 | €103,148 | €101,390 | -€1,758 | -1.7% |
| Companies linked by participating interests | 282/3 | €100,000 | €100,000 | = | 0.0% |
| Participating interests | 282 | €100,000 | €100,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,148 | €1,390 | -€1,758 | -55.8% |
| Amounts receivable and cash guarantees | 285/8 | €3,148 | €1,390 | -€1,758 | -55.8% |
| Current assets | 29/58 | €4,818,115 | €4,763,799 | -€54,317 | -1.1% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,135,216 | €1,331,228 | +€196,013 | +17.3% |
| Trade receivables | 40 | €181,430 | €385,564 | +€204,133 | +113% |
| Other amounts receivable | 41 | €953,785 | €945,664 | -€8,121 | -0.9% |
| Current investments | 50/53 | €1,700,000 | €1,900,000 | +€200,000 | +11.8% |
| Cash at bank and in hand | 54/58 | €1,951,535 | €1,465,551 | -€485,984 | -24.9% |
| Deferred charges and accrued income | 490/1 | €31,365 | €67,019 | +€35,654 | +114% |
| Total equity and liabilities | 10/49 | €6,336,009 | €6,231,550 | -€104,459 | -1.6% |
| Equity | 10/15 | €4,037,002 | €4,025,991 | -€11,012 | -0.3% |
| Contributions | 10/11 | €2,076,964 | €2,076,964 | = | 0.0% |
| Capital | 10 | €2,076,964 | €2,076,964 | = | 0.0% |
| Reserves | 13 | €1,155,376 | €1,161,376 | +€6,000 | +0.5% |
| Profit (loss) carried forward | 14 | €736,751 | €734,358 | -€2,393 | -0.3% |
| Investment grants | 15 | €67,912 | €53,293 | -€14,618 | -21.5% |
| Provisions and deferred taxes | 16 | €28,350 | €44,690 | +€16,340 | +57.6% |
| Provisions for liabilities and charges | 160/5 | €28,350 | €44,690 | +€16,340 | +57.6% |
| Other liabilities and charges | 164/5 | €28,350 | €44,690 | +€16,340 | +57.6% |
| Amounts payable | 17/49 | €2,270,657 | €2,160,870 | -€109,787 | -4.8% |
| Amounts payable after more than one year | 17 | €224,223 | €204,435 | -€19,787 | -8.8% |
| Financial debts | 170/4 | €224,223 | €204,435 | -€19,787 | -8.8% |
| Credit institutions | 173 | €197,787 | €184,366 | -€13,422 | -6.8% |
| Other loans | 174 | €26,435 | €20,070 | -€6,365 | -24.1% |
| Amounts payable within one year | 42/48 | €1,215,711 | €1,155,916 | -€59,795 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €19,347 | €19,787 | +€440 | +2.3% |
| Trade debts | 44 | €216,176 | €126,430 | -€89,746 | -41.5% |
| Suppliers | 440/4 | €216,176 | €126,430 | -€89,746 | -41.5% |
| Taxes, remuneration and social security | 45 | €871,836 | €877,313 | +€5,477 | +0.6% |
| Taxes | 450/3 | €8,130 | €189 | -€7,941 | -97.7% |
| Remuneration and social security | 454/9 | €863,706 | €877,124 | +€13,419 | +1.6% |
| Accrued charges and deferred income | 492/3 | €830,723 | €800,518 | -€30,205 | -3.6% |
| Operating income | 70/76A | €9,781,628 | €9,901,768 | +€120,140 | +1.2% |
| Turnover | 70 | €26,679 | €20,940 | -€5,739 | -21.5% |
| Membership fees, donations, legacies and grants | 73 | €8,922,644 | €9,565,661 | +€643,017 | +7.2% |
| Other operating income | 74 | €351,089 | €288,309 | -€62,780 | -17.9% |
| Non-recurring operating income | 76A | €481,216 | €26,858 | -€454,357 | -94.4% |
| Operating charges | 60/66A | €8,960,072 | €9,954,328 | +€994,257 | +11.1% |
| Goods for resale, raw materials and consumables | 60 | €162,917 | €174,845 | +€11,928 | +7.3% |
| Purchases | 600/8 | €162,917 | €174,845 | +€11,928 | +7.3% |
| Services and other goods | 61 | €783,351 | €912,265 | +€128,914 | +16.5% |
| Remuneration, social security and pensions | 62 | €7,766,201 | €8,630,529 | +€864,328 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,088 | €152,979 | +€3,891 | +2.6% |
| Other operating charges | 640/8 | €65,906 | €63,131 | -€2,775 | -4.2% |
| Non-recurring operating charges | 66A | €4,258 | €4,239 | -€19 | -0.4% |
| Operating profit (loss) | 9901 | €821,557 | -€52,560 | -€874,117 | |
| Financial income | 75/76B | €43,098 | €64,206 | +€21,108 | +49.0% |
| Recurring financial income | 75 | €43,098 | €64,206 | +€21,108 | +49.0% |
| Income from current assets | 751 | €42,856 | €59,481 | +€16,625 | +38.8% |
| Other financial income | 752/9 | €242 | €4,725 | +€4,482 | +1,851% |
| Financial charges | 65/66B | €8,490 | €8,039 | -€451 | -5.3% |
| Recurring financial charges | 65 | €8,490 | €8,039 | -€451 | -5.3% |
| Debt charges | 650 | €5,995 | €5,566 | -€429 | -7.2% |
| Other financial charges | 652/9 | €2,496 | €2,473 | -€23 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €856,164 | €3,607 | -€852,557 | -99.6% |
| Profit (loss) for the period | 9904 | €856,164 | €3,607 | -€852,557 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €856,164 | €3,607 | -€852,557 | -99.6% |
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 15 October 2026 via checked.be.