Caring Nest: 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.
Caring Nest
Largest movements
- Receivables after one year +€80,000
new in 2024: €80,000
- Receivables within one year -€64,544
down €64,544 (-94.5%), from €68,315 to €3,771
- Cash -€7,146
down €7,146 (-65.8%), from €10,857 to €3,711
mainly Receivables after one year (-€80,000) and Tax, wage and social debts (-€10,564)
- Tangible fixed assets -€4,705
down €4,705 (-54.3%), from €8,658 to €3,953
- Profit (loss) carried forward +€18,962
up €18,962, from -€15,224 to €3,738
- Tax, wage and social debts -€10,564
down €10,564 (-58.3%), from €18,108 to €7,544
of which Taxes: -€10,541
- Debts after one year -€3,653
no longer reported in 2024 (was €3,653)
- Current portion of long-term debt -€1,140
down €1,140 (-23.8%), from €4,793 to €3,653
- Gross operating margin +€35,113
up €35,113, from -€4,509 to €30,604
- Taxes -€2,779
down €2,779 (-27.1%), from €10,237 to €7,458
- Financial income -€544
down €544 (-16.3%), from €3,344 to €2,800
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.
Cash bridge derived
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 | €87,830 | €91,435 | +€3,605 | +4.1% |
| Fixed assets | 21/28 | €8,658 | €3,953 | -€4,705 | -54.3% |
| Tangible fixed assets | 22/27 | €8,658 | €3,953 | -€4,705 | -54.3% |
| Furniture and vehicles | 24 | €8,658 | €3,953 | -€4,705 | -54.3% |
| Current assets | 29/58 | €79,172 | €87,481 | +€8,309 | +10.5% |
| Amounts receivable after more than one year | 29 | - | €80,000 | +€80,000 | |
| Trade receivables | 290 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €68,315 | €3,771 | -€64,544 | -94.5% |
| Other amounts receivable | 41 | €68,315 | €3,771 | -€64,544 | -94.5% |
| Cash at bank and in hand | 54/58 | €10,857 | €3,711 | -€7,146 | -65.8% |
| Total equity and liabilities | 10/49 | €87,830 | €91,435 | +€3,605 | +4.1% |
| Equity | 10/15 | €61,276 | €80,238 | +€18,962 | +30.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €75,500 | €75,500 | = | 0.0% |
| Distributable reserves | 133 | €75,500 | €75,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,224 | €3,738 | +€18,962 | |
| Amounts payable | 17/49 | €26,554 | €11,197 | -€15,357 | -57.8% |
| Amounts payable after more than one year | 17 | €3,653 | - | -€3,653 | |
| Financial debts | 170/4 | €3,653 | - | -€3,653 | |
| Amounts payable within one year | 42/48 | €22,901 | €11,197 | -€11,704 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €4,793 | €3,653 | -€1,140 | -23.8% |
| Taxes, remuneration and social security | 45 | €18,108 | €7,544 | -€10,564 | -58.3% |
| Taxes | 450/3 | €18,085 | €7,544 | -€10,541 | -58.3% |
| Remuneration and social security | 454/9 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,178 | €5,335 | +€157 | +3.0% |
| Other operating charges | 640/8 | €966 | €1,167 | +€201 | +20.8% |
| Gross operating margin | 9900 | -€4,509 | €30,604 | +€35,113 | |
| Operating profit (loss) | 9901 | -€10,653 | €24,102 | +€34,755 | |
| Financial income | 75/76B | €3,344 | €2,800 | -€544 | -16.3% |
| Recurring financial income | 75 | €3,344 | €2,800 | -€544 | -16.3% |
| Financial charges | 65/66B | €475 | €482 | +€7 | +1.4% |
| Recurring financial charges | 65 | €475 | €482 | +€7 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,784 | €26,420 | +€34,204 | |
| Income taxes | 67/77 | €10,237 | €7,458 | -€2,779 | -27.1% |
| Profit (loss) for the period | 9904 | -€18,021 | €18,962 | +€36,983 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,021 | €18,962 | +€36,983 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.