CARE MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€20,922
down €20,922 (-10.3%), from €202,871 to €181,950
of which Other amounts receivable: -€45,728
- Tangible fixed assets -€15,898
down €15,898 (-92.3%), from €17,233 to €1,334
- Deferred charges and accrued income +€12,271
up €12,271 (+551%), from €2,229 to €14,500
- Trade debts -€9,160
down €9,160 (-46.7%), from €19,604 to €10,444
- Debts after one year -€7,432
down €7,432 (-22.1%), from €33,682 to €26,250
- Tax, wage and social debts -€6,387
down €6,387 (-13.6%), from €46,926 to €40,539
- Current portion of long-term debt -€4,687
down €4,687 (-25.3%), from €18,491 to €13,805
- Profit (loss) carried forward +€4,336
up €4,336 (+4.3%), from €101,918 to €106,254
- Gross operating margin -€93,004
down €93,004 (-60.4%), from €154,081 to €61,076
- Other operating charges -€64,240
down €64,240 (-90.2%), from €71,187 to €6,947
- Staff costs +€19,371
new in 2024: €19,371
- Taxes -€11,145
down €11,145 (-70.4%), from €15,821 to €4,676
- Financial charges +€5,343
up €5,343 (+88.4%), from €6,045 to €11,388
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,624 | €199,293 | -€23,331 | -10.5% |
| Fixed assets | 21/28 | €17,233 | €1,534 | -€15,698 | -91.1% |
| Tangible fixed assets | 22/27 | €17,233 | €1,334 | -€15,898 | -92.3% |
| Furniture and vehicles | 24 | €17,233 | €1,334 | -€15,898 | -92.3% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €205,391 | €197,758 | -€7,633 | -3.7% |
| Amounts receivable within one year | 40/41 | €202,871 | €181,950 | -€20,922 | -10.3% |
| Trade receivables | 40 | €105,624 | €130,430 | +€24,806 | +23.5% |
| Other amounts receivable | 41 | €97,248 | €51,520 | -€45,728 | -47.0% |
| Cash at bank and in hand | 54/58 | €291 | €1,308 | +€1,018 | +350% |
| Deferred charges and accrued income | 490/1 | €2,229 | €14,500 | +€12,271 | +551% |
| Total equity and liabilities | 10/49 | €222,624 | €199,293 | -€23,331 | -10.5% |
| Equity | 10/15 | €103,918 | €108,254 | +€4,336 | +4.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,918 | €106,254 | +€4,336 | +4.3% |
| Amounts payable | 17/49 | €118,706 | €91,039 | -€27,667 | -23.3% |
| Amounts payable after more than one year | 17 | €33,682 | €26,250 | -€7,432 | -22.1% |
| Financial debts | 170/4 | €33,682 | €26,250 | -€7,432 | -22.1% |
| Amounts payable within one year | 42/48 | €85,024 | €64,789 | -€20,235 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €18,491 | €13,805 | -€4,687 | -25.3% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €19,604 | €10,444 | -€9,160 | -46.7% |
| Suppliers | 440/4 | €19,604 | €10,444 | -€9,160 | -46.7% |
| Taxes, remuneration and social security | 45 | €46,926 | €40,539 | -€6,387 | -13.6% |
| Taxes | 450/3 | €46,926 | €40,539 | -€6,387 | -13.6% |
| Remuneration, social security and pensions | 62 | - | €19,371 | +€19,371 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,715 | €15,898 | +€183 | +1.2% |
| Other operating charges | 640/8 | €71,187 | €6,947 | -€64,240 | -90.2% |
| Gross operating margin | 9900 | €154,081 | €61,076 | -€93,004 | -60.4% |
| Operating profit (loss) | 9901 | €67,178 | €18,860 | -€48,318 | -71.9% |
| Financial income | 75/76B | €2,568 | €1,540 | -€1,028 | -40.0% |
| Recurring financial income | 75 | €2,568 | €1,540 | -€1,028 | -40.0% |
| Financial charges | 65/66B | €6,045 | €11,388 | +€5,343 | +88.4% |
| Recurring financial charges | 65 | €6,045 | €11,388 | +€5,343 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €63,701 | €9,012 | -€54,690 | -85.9% |
| Income taxes | 67/77 | €15,821 | €4,676 | -€11,145 | -70.4% |
| Profit (loss) for the period | 9904 | €47,880 | €4,336 | -€43,544 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,880 | €4,336 | -€43,544 | -90.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.