CARE VIE: 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.
What changed
CARE VIE
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€256,350
2024 · -€335,470+€79,120
Equity
€549,088
2024 · €580,225-€31,136
Cash
€91,446
2024 · €373,687-€282,241
Balance sheet total
€2.2m
2024 · €3.1m-€812,520
Largest movements
Assets
- Receivables within one year -€343,043
down €343,043 (-23.1%), from €1.5m to €1.1m
of which Trade receivables: -€287,862
- Cash -€282,241
down €282,241 (-75.5%), from €373,687 to €91,446
mainly Short-term financial debts (-€431,138) and Net result for the year (-€256,350)
- Intangible fixed assets -€233,103
down €233,103 (-100%), from €233,103 to €0
- Deferred charges and accrued income +€56,178
up €56,178 (+11.7%), from €480,502 to €536,680
Equity and liabilities
- Short-term financial debts -€431,138
down €431,138 (-100%), from €431,138 to €0
- Profit (loss) carried forward -€256,350
down €256,350 (-26.2%), from -€979,645 to -€1.2m
- Trade debts -€243,226
down €243,226 (-55.8%), from €435,942 to €192,716
- Investment grants +€225,213
new in 2025: €225,213
- Other debts -€184,243
down €184,243 (-55.0%), from €334,949 to €150,706
Income statement
- Other operating charges +€422,716
up €422,716 (+1,039%), from €40,679 to €463,396
- Services and other goods -€405,239
down €405,239 (-12.6%), from €3.2m to €2.8m
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.
Result 2024
-€335,470
Turnover
+€64,636
Other operating income
-€43,088
Goods and materials
-€54,363
Services and other goods
+€405,239
Staff costs
+€607
Depreciation
+€34,425
Write-downs
+€40,030
Other operating charges
-€422,716
Other operating items
-€4,911
Financial income
+€14,829
Financial charges
+€44,390
Taxes
+€42
Result 2025
-€256,350
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€45,758
Investment
-€41,570
Financing
-€286,429
Cash 2024
€373,687
From operations (derived)
+€45,758
Net result for the year
-€256,350
Depreciation
+€284,984
Receivables within one year
+€343,043
Deferred charges and accrued income
-€56,178
Trade debts
-€243,226
Tax, wage and social debts
+€174,520
Other debts
-€184,243
Accrued charges and deferred income
-€16,792
Investment (derived)
-€41,570
Investment in fixed assets (net)
-€41,570
Financing
-€286,429
Current portion of long-term debt
-€80,503
Short-term financial debts
-€431,138
Contributions, distributions and other
+€225,213
Cash 2025
€91,446
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,058,342 | €2,245,822 | -€812,520 | -26.6% |
| Formation expenses | 20 | €9,717 | €7,460 | -€2,257 | -23.2% |
| Fixed assets | 21/28 | €707,762 | €466,604 | -€241,157 | -34.1% |
| Intangible fixed assets | 21 | €233,103 | €0 | -€233,103 | -100% |
| Tangible fixed assets | 22/27 | €474,659 | €466,604 | -€8,054 | -1.7% |
| Plant, machinery and equipment | 23 | €418,391 | €422,158 | +€3,768 | +0.9% |
| Furniture and vehicles | 24 | €5,062 | €1,555 | -€3,507 | -69.3% |
| Other tangible fixed assets | 26 | €51,206 | €42,891 | -€8,315 | -16.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €2,340,863 | €1,771,757 | -€569,106 | -24.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,486,674 | €1,143,631 | -€343,043 | -23.1% |
| Trade receivables | 40 | €1,431,494 | €1,143,631 | -€287,862 | -20.1% |
| Other amounts receivable | 41 | €55,180 | €0 | -€55,180 | -100% |
| Cash at bank and in hand | 54/58 | €373,687 | €91,446 | -€282,241 | -75.5% |
| Deferred charges and accrued income | 490/1 | €480,502 | €536,680 | +€56,178 | +11.7% |
| Total equity and liabilities | 10/49 | €3,058,342 | €2,245,822 | -€812,520 | -26.6% |
| Equity | 10/15 | €580,225 | €549,088 | -€31,136 | -5.4% |
| Contributions | 10/11 | €1,534,332 | €1,534,332 | = | 0.0% |
| Capital | 10 | €1,534,332 | €1,534,332 | = | 0.0% |
| Issued capital | 100 | €1,534,332 | €1,534,332 | = | 0.0% |
| Reserves | 13 | €25,538 | €25,538 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,227 | €11,227 | = | 0.0% |
| Legal reserve | 130 | €8,320 | €8,320 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,907 | €2,907 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,311 | €14,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€979,645 | -€1,235,995 | -€256,350 | -26.2% |
| Investment grants | 15 | - | €225,213 | +€225,213 | |
| Amounts payable | 17/49 | €2,478,117 | €1,696,734 | -€781,383 | -31.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other loans | 174 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,013,771 | €1,249,179 | -€764,592 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €80,503 | - | -€80,503 | |
| Financial debts | 43 | €431,138 | €0 | -€431,138 | -100% |
| Credit institutions | 430/8 | €431,138 | €0 | -€431,138 | -100% |
| Trade debts | 44 | €435,942 | €192,716 | -€243,226 | -55.8% |
| Suppliers | 440/4 | €435,942 | €192,716 | -€243,226 | -55.8% |
| Taxes, remuneration and social security | 45 | €731,238 | €905,757 | +€174,520 | +23.9% |
| Taxes | 450/3 | €3,144 | €72,138 | +€68,994 | +2,194% |
| Remuneration and social security | 454/9 | €728,093 | €833,619 | +€105,526 | +14.5% |
| Other amounts payable | 47/48 | €334,949 | €150,706 | -€184,243 | -55.0% |
| Accrued charges and deferred income | 492/3 | €464,346 | €447,555 | -€16,792 | -3.6% |
| Operating income | 70/76A | €12,182,275 | €12,163,374 | -€18,901 | -0.2% |
| Turnover | 70 | €11,514,391 | €11,579,027 | +€64,636 | +0.6% |
| Other operating income | 74 | €627,435 | €584,348 | -€43,088 | -6.9% |
| Non-recurring operating income | 76A | €40,449 | €0 | -€40,449 | -100% |
| Operating charges | 60/66A | €12,461,315 | €12,422,555 | -€38,760 | -0.3% |
| Goods for resale, raw materials and consumables | 60 | €782,778 | €837,142 | +€54,363 | +6.9% |
| Purchases | 600/8 | €782,778 | €837,142 | +€54,363 | +6.9% |
| Services and other goods | 61 | €3,208,989 | €2,803,750 | -€405,239 | -12.6% |
| Remuneration, social security and pensions | 62 | €8,040,222 | €8,039,615 | -€607 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319,410 | €284,984 | -€34,425 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,698 | -€6,332 | -€40,030 | |
| Other operating charges | 640/8 | €40,679 | €463,396 | +€422,716 | +1,039% |
| Non-recurring operating charges | 66A | €35,538 | €0 | -€35,538 | -100% |
| Operating profit (loss) | 9901 | -€279,039 | -€259,180 | +€19,859 | +7.1% |
| Financial income | 75/76B | €2,601 | €17,430 | +€14,829 | +570% |
| Recurring financial income | 75 | €2,601 | €17,430 | +€14,829 | +570% |
| Income from current assets | 751 | €2,600 | €2,640 | +€40 | +1.5% |
| Other financial income | 752/9 | €1 | €14,790 | +€14,789 | +1,449,893% |
| Financial charges | 65/66B | €58,813 | €14,423 | -€44,390 | -75.5% |
| Recurring financial charges | 65 | €58,813 | €14,423 | -€44,390 | -75.5% |
| Debt charges | 650 | €52,491 | €8,644 | -€43,847 | -83.5% |
| Other financial charges | 652/9 | €6,322 | €5,779 | -€543 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€335,252 | -€256,173 | +€79,078 | +23.6% |
| Income taxes | 67/77 | €218 | €176 | -€42 | -19.1% |
| Taxes | 670/3 | €218 | €176 | -€42 | -19.1% |
| Profit (loss) for the period | 9904 | -€335,470 | -€256,350 | +€79,120 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€335,470 | -€256,350 | +€79,120 | +23.6% |
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 29 October 2026 via checked.be.