BAUHÉ: what changed
What changed
BAUHÉ
NACE 87.101, Residential care activities
filed annual accounts (NBB)
Net result for the year
€88,458
2024 · €85,934+€2,524
Equity
€107,058
2024 · €163,871-€56,813
Cash
€25,080
2024 · €19,002+€6,078
Balance sheet total
€466,947
2024 · €506,596-€39,648
Largest movements
Assets
- Current investments -€22,000
down €22,000 (-95.7%), from €23,000 to €1,000
- Receivables within one year -€12,742
down €12,742 (-42.5%), from €29,984 to €17,242
of which Other amounts receivable: -€12,902
- Tangible fixed assets -€11,549
down €11,549 (-2.8%), from €419,870 to €408,321
of which Land and buildings: -€15,100
- Cash +€6,078
up €6,078 (+32.0%), from €19,002 to €25,080
mainly Net result for the year (+€88,458) and Other debts (+€44,457)
Equity and liabilities
- Reserves -€56,813
down €56,813 (-39.1%), from €145,271 to €88,458
- Other debts +€44,457
up €44,457 (+64.4%), from €69,049 to €113,506
- Debts after one year -€32,372
down €32,372 (-13.6%), from €238,716 to €206,344
- Short-term financial debts +€7,587
new in 2025: €7,587
Income statement
- Financial income +€2,169
new in 2025: €2,169
- Gross operating margin +€2,160
up €2,160 (+1.5%), from €144,249 to €146,408
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
€85,934
Gross operating margin
+€2,160
Depreciation
-€1,206
Other operating charges
-€49
Financial income
+€2,169
Financial charges
+€529
Taxes
-€1,079
Result 2025
€88,458
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
+€168,191
Investment
+€10,243
Financing
-€172,356
Cash 2024
€19,002
From operations (derived)
+€168,191
Net result for the year
+€88,458
Depreciation
+€23,306
Receivables within one year
+€12,742
Deferred charges and accrued income
-€564
Trade debts
-€208
Other debts
+€44,457
Investment (derived)
+€10,243
Investment in fixed assets (net)
-€11,757
Current investments
+€22,000
Financing
-€172,356
Debts after one year
-€32,372
Current portion of long-term debt
-€2,300
Short-term financial debts
+€7,587
Contributions, distributions and other
-€145,271
Cash 2025
€25,080
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,596 | €466,947 | -€39,648 | -7.8% |
| Fixed assets | 21/28 | €432,434 | €420,886 | -€11,549 | -2.7% |
| Tangible fixed assets | 22/27 | €419,870 | €408,321 | -€11,549 | -2.8% |
| Land and buildings | 22 | €381,181 | €366,081 | -€15,100 | -4.0% |
| Furniture and vehicles | 24 | €6,834 | €12,920 | +€6,086 | +89.1% |
| Other tangible fixed assets | 26 | €31,855 | €29,320 | -€2,535 | -8.0% |
| Financial fixed assets | 28 | €12,564 | €12,564 | = | 0.0% |
| Current assets | 29/58 | €74,161 | €46,062 | -€28,100 | -37.9% |
| Amounts receivable within one year | 40/41 | €29,984 | €17,242 | -€12,742 | -42.5% |
| Trade receivables | 40 | €640 | €800 | +€160 | +25.0% |
| Other amounts receivable | 41 | €29,344 | €16,442 | -€12,902 | -44.0% |
| Current investments | 50/53 | €23,000 | €1,000 | -€22,000 | -95.7% |
| Cash at bank and in hand | 54/58 | €19,002 | €25,080 | +€6,078 | +32.0% |
| Deferred charges and accrued income | 490/1 | €2,175 | €2,740 | +€564 | +25.9% |
| Total equity and liabilities | 10/49 | €506,596 | €466,947 | -€39,648 | -7.8% |
| Equity | 10/15 | €163,871 | €107,058 | -€56,813 | -34.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,271 | €88,458 | -€56,813 | -39.1% |
| Distributable reserves | 133 | €145,271 | €88,458 | -€56,813 | -39.1% |
| Amounts payable | 17/49 | €342,725 | €359,889 | +€17,164 | +5.0% |
| Amounts payable after more than one year | 17 | €238,716 | €206,344 | -€32,372 | -13.6% |
| Financial debts | 170/4 | €238,716 | €206,344 | -€32,372 | -13.6% |
| Amounts payable within one year | 42/48 | €104,009 | €153,545 | +€49,537 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €34,672 | €32,372 | -€2,300 | -6.6% |
| Financial debts | 43 | - | €7,587 | +€7,587 | |
| Credit institutions | 430/8 | - | €7,587 | +€7,587 | |
| Trade debts | 44 | €287 | €80 | -€208 | -72.3% |
| Suppliers | 440/4 | €287 | €80 | -€208 | -72.3% |
| Other amounts payable | 47/48 | €69,049 | €113,506 | +€44,457 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,100 | €23,306 | +€1,206 | +5.5% |
| Other operating charges | 640/8 | €4,073 | €4,122 | +€49 | +1.2% |
| Gross operating margin | 9900 | €144,249 | €146,408 | +€2,160 | +1.5% |
| Operating profit (loss) | 9901 | €118,076 | €118,980 | +€904 | +0.8% |
| Financial income | 75/76B | - | €2,169 | +€2,169 | |
| Recurring financial income | 75 | - | €2,169 | +€2,169 | |
| Financial charges | 65/66B | €8,402 | €7,873 | -€529 | -6.3% |
| Recurring financial charges | 65 | €8,402 | €7,873 | -€529 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €109,674 | €113,277 | +€3,603 | +3.3% |
| Income taxes | 67/77 | €23,740 | €24,819 | +€1,079 | +4.5% |
| Profit (loss) for the period | 9904 | €85,934 | €88,458 | +€2,524 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,934 | €88,458 | +€2,524 | +2.9% |
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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 2 November 2026 via checked.be.