CARE FIRST PLUS: what changed
Two fiscal 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.
CARE FIRST PLUS
Largest movements
- Receivables within one year +€287,186
up €287,186 (+331.8%), from €86,555 to €373,741
of which Other amounts receivable: +€259,186
- Deferred charges and accrued income -€12,854
no longer reported in 2025 (was €12,854)
- Cash -€5,198
down €5,198 (-22.0%), from €23,575 to €18,377
mainly Receivables within one year (-€287,186) and Investment in fixed assets (net) (-€1,498)
- Profit (loss) carried forward +€206,511
up €206,511 (+241.6%), from €85,481 to €291,992
- Tax, wage and social debts +€59,967
up €59,967 (+196.1%), from €30,573 to €90,540
- Gross operating margin +€162,029
up €162,029 (+136.3%), from €118,858 to €280,887
- Taxes +€41,394
up €41,394 (+140.8%), from €29,404 to €70,798
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 | €122,984 | €393,179 | +€270,195 | +219.7% |
| Fixed assets | 21/28 | - | €1,061 | +€1,061 | |
| Tangible fixed assets | 22/27 | - | €1,061 | +€1,061 | |
| Furniture and vehicles | 24 | - | €1,061 | +€1,061 | |
| Current assets | 29/58 | €122,984 | €392,118 | +€269,134 | +218.8% |
| Amounts receivable within one year | 40/41 | €86,555 | €373,741 | +€287,186 | +331.8% |
| Trade receivables | 40 | - | €28,000 | +€28,000 | |
| Other amounts receivable | 41 | €86,555 | €345,741 | +€259,186 | +299.4% |
| Cash at bank and in hand | 54/58 | €23,575 | €18,377 | -€5,198 | -22.0% |
| Deferred charges and accrued income | 490/1 | €12,854 | - | -€12,854 | |
| Total equity and liabilities | 10/49 | €122,984 | €393,179 | +€270,195 | +219.7% |
| Equity | 10/15 | €90,481 | €296,992 | +€206,511 | +228.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,481 | €291,992 | +€206,511 | +241.6% |
| Amounts payable | 17/49 | €32,503 | €96,187 | +€63,684 | +195.9% |
| Amounts payable within one year | 42/48 | €32,503 | €96,187 | +€63,684 | +195.9% |
| Trade debts | 44 | €1,290 | €4,050 | +€2,760 | +214.0% |
| Suppliers | 440/4 | €1,290 | €4,050 | +€2,760 | +214.0% |
| Taxes, remuneration and social security | 45 | €30,573 | €90,540 | +€59,967 | +196.1% |
| Taxes | 450/3 | €30,573 | €90,540 | +€59,967 | +196.1% |
| Other amounts payable | 47/48 | €640 | €1,597 | +€957 | +149.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €437 | +€437 | |
| Other operating charges | 640/8 | €3,407 | €2,108 | -€1,299 | -38.1% |
| Gross operating margin | 9900 | €118,858 | €280,887 | +€162,029 | +136.3% |
| Operating profit (loss) | 9901 | €115,451 | €278,342 | +€162,891 | +141.1% |
| Financial charges | 65/66B | €566 | €1,033 | +€467 | +82.5% |
| Recurring financial charges | 65 | €566 | €1,033 | +€467 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | €114,885 | €277,309 | +€162,424 | +141.4% |
| Income taxes | 67/77 | €29,404 | €70,798 | +€41,394 | +140.8% |
| Profit (loss) for the period | 9904 | €85,481 | €206,511 | +€121,030 | +141.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,481 | €206,511 | +€121,030 | +141.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.