CARING WITH JOY: 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.
CARING WITH JOY
Largest movements
- Receivables within one year +€34,102
up €34,102 (+227%), from €15,000 to €49,102
of which Other amounts receivable: +€49,102
- Cash -€1,353
no longer reported in 2025 (was €1,353)
mainly Receivables within one year (-€34,102) and Other debts (-€10,140)
- Short-term financial debts +€18,429
new in 2025: €18,429
- Profit (loss) carried forward +€13,512
up €13,512, from -€2,917 to €10,595
- Tax, wage and social debts +€10,548
up €10,548 (+207%), from €5,099 to €15,647
of which Remuneration and social security: +€10,212
- Other debts -€10,140
no longer reported in 2025 (was €10,140)
- Gross operating margin +€13,816
up €13,816 (+80.8%), from €17,101 to €30,917
- Staff costs +€13,213
up €13,213 (+508%), from €2,602 to €15,815
- Financial charges -€854
down €854 (-52.8%), from €1,617 to €763
- Financial income +€788
new in 2025: €788
- Other operating charges +€445
up €445 (+79.9%), from €557 to €1,002
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,322 | €49,671 | +€32,349 | +187% |
| Fixed assets | 21/28 | €969 | €569 | -€400 | -41.3% |
| Tangible fixed assets | 22/27 | €969 | €569 | -€400 | -41.3% |
| Furniture and vehicles | 24 | €969 | €569 | -€400 | -41.3% |
| Current assets | 29/58 | €16,353 | €49,102 | +€32,749 | +200% |
| Amounts receivable within one year | 40/41 | €15,000 | €49,102 | +€34,102 | +227% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | - | €49,102 | +€49,102 | |
| Cash at bank and in hand | 54/58 | €1,353 | - | -€1,353 | |
| Total equity and liabilities | 10/49 | €17,322 | €49,671 | +€32,349 | +187% |
| Equity | 10/15 | €2,083 | €15,595 | +€13,512 | +649% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,917 | €10,595 | +€13,512 | |
| Amounts payable | 17/49 | €15,239 | €34,076 | +€18,837 | +124% |
| Amounts payable within one year | 42/48 | €15,239 | €34,076 | +€18,837 | +124% |
| Financial debts | 43 | - | €18,429 | +€18,429 | |
| Credit institutions | 430/8 | - | €18,429 | +€18,429 | |
| Taxes, remuneration and social security | 45 | €5,099 | €15,647 | +€10,548 | +207% |
| Taxes | 450/3 | €684 | €1,020 | +€336 | +49.1% |
| Remuneration and social security | 454/9 | €4,415 | €14,627 | +€10,212 | +231% |
| Other amounts payable | 47/48 | €10,140 | - | -€10,140 | |
| Remuneration, social security and pensions | 62 | €2,602 | €15,815 | +€13,213 | +508% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €400 | +€170 | +73.9% |
| Other operating charges | 640/8 | €557 | €1,002 | +€445 | +79.9% |
| Gross operating margin | 9900 | €17,101 | €30,917 | +€13,816 | +80.8% |
| Operating profit (loss) | 9901 | €13,712 | €13,700 | -€12 | -0.1% |
| Financial income | 75/76B | - | €788 | +€788 | |
| Recurring financial income | 75 | - | €788 | +€788 | |
| Financial charges | 65/66B | €1,617 | €763 | -€854 | -52.8% |
| Recurring financial charges | 65 | €1,617 | €763 | -€854 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €12,095 | €13,725 | +€1,630 | +13.5% |
| Income taxes | 67/77 | - | €213 | +€213 | |
| Profit (loss) for the period | 9904 | €12,095 | €13,512 | +€1,417 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,095 | €13,512 | +€1,417 | +11.7% |
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 15 October 2026 via checked.be.