Centre André Focant: 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
Centre André Focant
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€85,761
2024 · €114,418-€200,179
Equity
€506,960
2024 · €505,220+€1,740
Cash
€986,440
2024 · €765,161+€221,279
Balance sheet total
€2.5m
2024 · €2.2m+€237,459
Largest movements
Assets
- Cash +€221,279
up €221,279 (+28.9%), from €765,161 to €986,440
mainly Accrued charges and deferred income (+€557,166) and Depreciation (+€90,110)
- Receivables within one year +€32,303
up €32,303 (+7.1%), from €455,387 to €487,690
of which Other amounts receivable: +€41,013
Equity and liabilities
- Accrued charges and deferred income +€557,166
up €557,166 (+84,037%), from €663 to €557,829
- Debts after one year -€147,198
down €147,198 (-30.1%), from €488,308 to €341,110
of which Other amounts payable: -€99,909
- Provisions -€126,240
no longer reported in 2025 (was €126,240)
- Investment grants +€87,501
up €87,501 (+22.4%), from €390,813 to €478,314
- Profit (loss) carried forward -€85,761
down €85,761 (-75.0%), from €114,407 to €28,646
Income statement
- Gross operating margin -€166,626
down €166,626 (-5.1%), from €3.3m to €3.1m
- Staff costs +€101,132
up €101,132 (+3.8%), from €2.7m to €2.8m
- Other operating charges +€53,117
up €53,117 (+12.8%), from €414,987 to €468,104
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
€114,418
Gross operating margin
-€166,626
Staff costs
-€101,132
Depreciation
+€3,254
Write-downs
-€17,236
Other operating charges
-€53,117
Other operating items
+€132,239
Financial income
+€1,598
Financial charges
+€841
Result 2025
-€85,761
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
+€359,689
Investment
-€78,713
Financing
-€59,697
Cash 2024
€765,161
From operations (derived)
+€359,689
Net result for the year
-€85,761
Depreciation
+€90,110
Receivables after one year
+€16,506
Receivables within one year
-€32,303
Deferred charges and accrued income
-€11,780
Provisions
-€126,240
Debts within one year
-€48,009
Accrued charges and deferred income
+€557,166
Investment (derived)
-€78,713
Investment in fixed assets (net)
-€78,713
Financing
-€59,697
Debts after one year
-€147,198
Contributions, distributions and other
+€87,501
Cash 2025
€986,440
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,223,242 | €2,460,701 | +€237,459 | +10.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €965,798 | €954,401 | -€11,397 | -1.2% |
| Tangible fixed assets | 22/27 | €953,898 | €948,401 | -€5,497 | -0.6% |
| Land and buildings | 22 | €747,152 | €706,867 | -€40,285 | -5.4% |
| Plant, machinery and equipment | 23 | €93,931 | €81,704 | -€12,227 | -13.0% |
| Furniture and vehicles | 24 | €20,745 | €20,419 | -€326 | -1.6% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €92,070 | €139,411 | +€47,341 | +51.4% |
| Financial fixed assets | 28 | €11,900 | €6,000 | -€5,900 | -49.6% |
| Current assets | 29/58 | €1,257,444 | €1,506,300 | +€248,856 | +19.8% |
| Amounts receivable after more than one year | 29 | €35,112 | €18,606 | -€16,506 | -47.0% |
| Other amounts receivable | 291 | €35,112 | €18,606 | -€16,506 | -47.0% |
| Amounts receivable within one year | 40/41 | €455,387 | €487,690 | +€32,303 | +7.1% |
| Trade receivables | 40 | €125,475 | €116,765 | -€8,710 | -6.9% |
| Other amounts receivable | 41 | €329,912 | €370,925 | +€41,013 | +12.4% |
| Cash at bank and in hand | 54/58 | €765,161 | €986,440 | +€221,279 | +28.9% |
| Deferred charges and accrued income | 490/1 | €1,784 | €13,564 | +€11,780 | +660% |
| Total equity and liabilities | 10/49 | €2,223,242 | €2,460,701 | +€237,459 | +10.7% |
| Equity | 10/15 | €505,220 | €506,960 | +€1,740 | +0.3% |
| Profit (loss) carried forward | 14 | €114,407 | €28,646 | -€85,761 | -75.0% |
| Investment grants | 15 | €390,813 | €478,314 | +€87,501 | +22.4% |
| Provisions and deferred taxes | 16 | €126,240 | - | -€126,240 | |
| Provisions for liabilities and charges | 160/5 | €126,240 | - | -€126,240 | |
| Other liabilities and charges | 164/5 | €126,240 | - | -€126,240 | |
| Amounts payable | 17/49 | €1,591,782 | €1,953,741 | +€361,959 | +22.7% |
| Amounts payable after more than one year | 17 | €488,308 | €341,110 | -€147,198 | -30.1% |
| Financial debts | 170/4 | €207,700 | €160,411 | -€47,289 | -22.8% |
| Other amounts payable | 178/9 | €280,608 | €180,699 | -€99,909 | -35.6% |
| Amounts payable within one year | 42/48 | €1,102,811 | €1,054,802 | -€48,009 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €46,339 | €47,289 | +€950 | +2.1% |
| Financial debts | 43 | €130,000 | €130,000 | = | 0.0% |
| Credit institutions | 430/8 | €130,000 | €130,000 | = | 0.0% |
| Trade debts | 44 | €102,033 | €74,636 | -€27,397 | -26.9% |
| Suppliers | 440/4 | €102,033 | €74,544 | -€27,489 | -26.9% |
| Bills of exchange payable | 441 | - | €92 | +€92 | |
| Taxes, remuneration and social security | 45 | €471,044 | €467,771 | -€3,273 | -0.7% |
| Taxes | 450/3 | €43,593 | €41,994 | -€1,599 | -3.7% |
| Remuneration and social security | 454/9 | €427,451 | €425,777 | -€1,674 | -0.4% |
| Accrued charges and deferred income | 492/3 | €663 | €557,829 | +€557,166 | +84,037% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €2,779 | €4,227 | +€1,448 | +52.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €447,907 | €434,863 | -€13,044 | -2.9% |
| Remuneration, social security and pensions | 62 | €2,655,529 | €2,756,661 | +€101,132 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,364 | €90,110 | -€3,254 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,236 | €0 | +€17,236 | |
| Other operating charges | 640/8 | €414,987 | €468,104 | +€53,117 | +12.8% |
| Non-recurring operating charges | 66A | €7,404 | €1,405 | -€5,999 | -81.0% |
| Gross operating margin | 9900 | €3,290,304 | €3,123,678 | -€166,626 | -5.1% |
| Operating profit (loss) | 9901 | €136,256 | -€66,362 | -€202,618 | |
| Financial income | 75/76B | €267 | €1,865 | +€1,598 | +599% |
| Recurring financial income | 75 | €267 | €1,865 | +€1,598 | +599% |
| Financial charges | 65/66B | €22,105 | €21,264 | -€841 | -3.8% |
| Recurring financial charges | 65 | €22,105 | €21,264 | -€841 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €114,418 | -€85,761 | -€200,179 | |
| Profit (loss) for the period | 9904 | €114,418 | -€85,761 | -€200,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,418 | -€85,761 | -€200,179 |
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 26 October 2026 via checked.be.