AU TEMPS DES CERISES: what changed
What changed
AU TEMPS DES CERISES
NACE 87.301, Residential care activities
filed annual accounts (NBB)
Net result for the year
-€231,571
2024 · -€321,717+€90,146
Equity
-€642,431
2024 · -€410,860-€231,571
Cash
€61,791
2024 · €62,073-€282
Balance sheet total
€740,429
2024 · €638,955+€101,473
Largest movements
Assets
- Receivables within one year +€155,878
up €155,878 (+58.9%), from €264,684 to €420,562
of which Trade receivables: +€152,772
- Tangible fixed assets -€44,183
down €44,183 (-33.7%), from €131,302 to €87,119
of which Furniture and vehicles: -€31,951
Equity and liabilities
- Other debts +€388,851
up €388,851 (+93.9%), from €413,994 to €802,845
- Profit (loss) carried forward -€231,571
down €231,571 (-46.6%), from -€497,160 to -€728,731
- Trade debts -€218,125
down €218,125 (-67.6%), from €322,851 to €104,726
- Tax, wage and social debts +€189,698
up €189,698 (+74.4%), from €255,030 to €444,728
of which Remuneration and social security: +€137,231
- Debts after one year -€21,801
no longer reported in 2025 (was €21,801)
Income statement
- Gross operating margin +€140,407
up €140,407 (+5.9%), from €2.4m to €2.5m
- Staff costs +€54,850
up €54,850 (+2.1%), from €2.6m to €2.7m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€321,717
Gross operating margin
+€140,407
Staff costs
-€54,850
Depreciation
+€7,051
Other operating charges
-€3,493
Financial income
+€8
Financial charges
+€981
Taxes
+€42
Result 2025
-€231,571
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,068
Investment
-€18,130
Financing
-€33,220
Cash 2024
€62,073
From operations (derived)
+€51,068
Net result for the year
-€231,571
Depreciation
+€69,247
Receivables within one year
-€155,878
Deferred charges and accrued income
+€3,007
Trade debts
-€218,125
Tax, wage and social debts
+€189,698
Other debts
+€388,851
Accrued charges and deferred income
+€5,841
Investment (derived)
-€18,130
Investment in fixed assets (net)
-€18,130
Financing
-€33,220
Debts after one year
-€21,801
Current portion of long-term debt
-€11,296
Short-term financial debts
-€123
Cash 2025
€61,791
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €638,955 | €740,429 | +€101,473 | +15.9% |
| Fixed assets | 21/28 | €303,357 | €252,241 | -€51,116 | -16.9% |
| Intangible fixed assets | 21 | €171,200 | €164,267 | -€6,933 | -4.0% |
| Tangible fixed assets | 22/27 | €131,302 | €87,119 | -€44,183 | -33.7% |
| Plant, machinery and equipment | 23 | €37,004 | €28,824 | -€8,180 | -22.1% |
| Furniture and vehicles | 24 | €83,112 | €51,161 | -€31,951 | -38.4% |
| Other tangible fixed assets | 26 | €11,186 | €7,134 | -€4,052 | -36.2% |
| Financial fixed assets | 28 | €856 | €856 | = | 0.0% |
| Current assets | 29/58 | €335,598 | €488,188 | +€152,590 | +45.5% |
| Amounts receivable within one year | 40/41 | €264,684 | €420,562 | +€155,878 | +58.9% |
| Trade receivables | 40 | €204,219 | €356,990 | +€152,772 | +74.8% |
| Other amounts receivable | 41 | €60,465 | €63,572 | +€3,107 | +5.1% |
| Cash at bank and in hand | 54/58 | €62,073 | €61,791 | -€282 | -0.5% |
| Deferred charges and accrued income | 490/1 | €8,841 | €5,835 | -€3,007 | -34.0% |
| Total equity and liabilities | 10/49 | €638,955 | €740,429 | +€101,473 | +15.9% |
| Equity | 10/15 | -€410,860 | -€642,431 | -€231,571 | -56.4% |
| Contributions | 10/11 | €72,266 | €72,266 | = | 0.0% |
| Capital | 10 | €72,171 | €72,171 | = | 0.0% |
| Issued capital | 100 | €72,171 | €72,171 | = | 0.0% |
| Contributions outside capital | 11 | €95 | €95 | = | 0.0% |
| Share premium | 1100/10 | €95 | €95 | = | 0.0% |
| Reserves | 13 | €14,034 | €14,034 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,227 | €7,227 | = | 0.0% |
| Legal reserve | 130 | €7,227 | €7,227 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,808 | €6,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€497,160 | -€728,731 | -€231,571 | -46.6% |
| Amounts payable | 17/49 | €1,049,816 | €1,382,860 | +€333,044 | +31.7% |
| Amounts payable after more than one year | 17 | €21,801 | - | -€21,801 | |
| Financial debts | 170/4 | €21,801 | - | -€21,801 | |
| Amounts payable within one year | 42/48 | €1,028,015 | €1,377,020 | +€349,004 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €35,920 | €24,624 | -€11,296 | -31.4% |
| Financial debts | 43 | €220 | €97 | -€123 | -56.0% |
| Credit institutions | 430/8 | €220 | €97 | -€123 | -56.0% |
| Trade debts | 44 | €322,851 | €104,726 | -€218,125 | -67.6% |
| Suppliers | 440/4 | €322,851 | €104,726 | -€218,125 | -67.6% |
| Taxes, remuneration and social security | 45 | €255,030 | €444,728 | +€189,698 | +74.4% |
| Taxes | 450/3 | €401 | €52,868 | +€52,467 | +13,086% |
| Remuneration and social security | 454/9 | €254,629 | €391,860 | +€137,231 | +53.9% |
| Other amounts payable | 47/48 | €413,994 | €802,845 | +€388,851 | +93.9% |
| Accrued charges and deferred income | 492/3 | - | €5,841 | +€5,841 | |
| Remuneration, social security and pensions | 62 | €2,601,370 | €2,656,220 | +€54,850 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,298 | €69,247 | -€7,051 | -9.2% |
| Other operating charges | 640/8 | €4,891 | €8,384 | +€3,493 | +71.4% |
| Gross operating margin | 9900 | €2,366,406 | €2,506,813 | +€140,407 | +5.9% |
| Operating profit (loss) | 9901 | -€316,153 | -€227,039 | +€89,114 | +28.2% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €5,136 | €4,155 | -€981 | -19.1% |
| Recurring financial charges | 65 | €5,136 | €4,155 | -€981 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€321,289 | -€231,185 | +€90,104 | +28.0% |
| Income taxes | 67/77 | €428 | €386 | -€42 | -9.8% |
| Profit (loss) for the period | 9904 | -€321,717 | -€231,571 | +€90,146 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€321,717 | -€231,571 | +€90,146 | +28.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.