CARE & IMPROVE: 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.
CARE & IMPROVE
Largest movements
- Cash +€47,944
up €47,944 (+191.4%), from €25,043 to €72,988
mainly Other debts (+€75,837) and Net result for the year (+€42,691)
- Receivables after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
of which Trade receivables: -€20,000
- Tangible fixed assets -€13,289
down €13,289 (-56.9%), from €23,357 to €10,068
of which Furniture and vehicles: -€13,375
- Receivables within one year -€12,329
down €12,329 (-46.1%), from €26,751 to €14,421
of which Other amounts receivable: -€15,337
- Other debts +€75,837
up €75,837 (+8576.8%), from €884 to €76,721
- Reserves -€53,739
down €53,739 (-100.0%), from €53,739 to €0
- Trade debts -€8,828
down €8,828 (-81.7%), from €10,802 to €1,974
- Debts after one year -€6,030
down €6,030 (-100.0%), from €6,030 to €0
- Current portion of long-term debt -€4,149
down €4,149 (-40.8%), from €10,179 to €6,030
- Gross operating margin +€14,306
up €14,306 (+23.2%), from €61,675 to €75,980
- Taxes +€3,486
up €3,486 (+26.5%), from €13,149 to €16,635
- Other operating charges -€1,218
down €1,218 (-44.1%), from €2,758 to €1,540
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 | €96,154 | €97,873 | +€1,719 | +1.8% |
| Fixed assets | 21/28 | €24,303 | €10,464 | -€13,839 | -56.9% |
| Tangible fixed assets | 22/27 | €23,357 | €10,068 | -€13,289 | -56.9% |
| Plant, machinery and equipment | 23 | €281 | €824 | +€543 | +193.6% |
| Furniture and vehicles | 24 | €20,447 | €7,072 | -€13,375 | -65.4% |
| Other tangible fixed assets | 26 | €2,629 | €2,172 | -€457 | -17.4% |
| Financial fixed assets | 28 | €946 | €396 | -€550 | -58.1% |
| Current assets | 29/58 | €71,851 | €87,409 | +€15,558 | +21.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Trade receivables | 290 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €26,751 | €14,421 | -€12,329 | -46.1% |
| Trade receivables | 40 | €10,170 | €13,178 | +€3,007 | +29.6% |
| Other amounts receivable | 41 | €16,580 | €1,243 | -€15,337 | -92.5% |
| Cash at bank and in hand | 54/58 | €25,043 | €72,988 | +€47,944 | +191.4% |
| Deferred charges and accrued income | 490/1 | €57 | €0 | -€57 | -100.0% |
| Total equity and liabilities | 10/49 | €96,154 | €97,873 | +€1,719 | +1.8% |
| Equity | 10/15 | €54,955 | €1,407 | -€53,548 | -97.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €53,739 | €0 | -€53,739 | -100.0% |
| Distributable reserves | 133 | €53,739 | €0 | -€53,739 | -100.0% |
| Profit (loss) carried forward | 14 | €216 | €407 | +€191 | +88.0% |
| Amounts payable | 17/49 | €41,199 | €96,466 | +€55,267 | +134.1% |
| Amounts payable after more than one year | 17 | €6,030 | €0 | -€6,030 | -100.0% |
| Financial debts | 170/4 | €6,030 | €0 | -€6,030 | -100.0% |
| Amounts payable within one year | 42/48 | €35,168 | €96,466 | +€61,297 | +174.3% |
| Current portion of amounts payable after more than one year | 42 | €10,179 | €6,030 | -€4,149 | -40.8% |
| Financial debts | 43 | €6,073 | €7,387 | +€1,314 | +21.6% |
| Credit institutions | 430/8 | €6,073 | €7,387 | +€1,314 | +21.6% |
| Trade debts | 44 | €10,802 | €1,974 | -€8,828 | -81.7% |
| Suppliers | 440/4 | €10,802 | €1,974 | -€8,828 | -81.7% |
| Taxes, remuneration and social security | 45 | €7,230 | €4,353 | -€2,877 | -39.8% |
| Taxes | 450/3 | €4,500 | €1,630 | -€2,870 | -63.8% |
| Remuneration and social security | 454/9 | €2,730 | €2,724 | -€7 | -0.2% |
| Other amounts payable | 47/48 | €884 | €76,721 | +€75,837 | +8576.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,916 | €14,404 | -€512 | -3.4% |
| Other operating charges | 640/8 | €2,758 | €1,540 | -€1,218 | -44.1% |
| Gross operating margin | 9900 | €61,675 | €75,980 | +€14,306 | +23.2% |
| Operating profit (loss) | 9901 | €44,001 | €60,036 | +€16,035 | +36.4% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €636 | €728 | +€92 | +14.5% |
| Recurring financial charges | 65 | €636 | €728 | +€92 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €43,365 | €59,325 | +€15,960 | +36.8% |
| Income taxes | 67/77 | €13,149 | €16,635 | +€3,486 | +26.5% |
| Profit (loss) for the period | 9904 | €30,216 | €42,691 | +€12,474 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,216 | €42,691 | +€12,474 | +41.3% |
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 10 October 2026 via checked.be.