Centre de Hemptinne: 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 de Hemptinne
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€26,789
2024 · -€239,814+€213,025
Equity
€3.5m
2024 · €3.7m-€187,000
Cash
€1.5m
2024 · €1.4m+€104,006
Balance sheet total
€5.3m
2024 · €5.5m-€217,220
Largest movements
Assets
- Receivables within one year -€216,479
down €216,479 (-37.9%), from €570,957 to €354,478
of which Other amounts receivable: -€205,022
- Cash +€104,006
up €104,006 (+7.3%), from €1.4m to €1.5m
mainly Depreciation (+€252,806) and Receivables within one year (+€216,479)
- Tangible fixed assets -€103,435
down €103,435 (-3.0%), from €3.4m to €3.3m
of which Land and buildings: -€116,465
Equity and liabilities
- Investment grants -€160,211
down €160,211 (-5.0%), from €3.2m to €3.1m
Income statement
- Staff costs +€278,161
up €278,161 (+4.8%), from €5.8m to €6.1m
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
-€239,814
Staff costs
-€278,161
Depreciation
-€984
Other operating charges
+€37,238
Other operating items
+€456,864
Financial income
-€2,068
Financial charges
+€136
Result 2025
-€26,789
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
+€413,588
Investment
-€149,371
Financing
-€160,211
Cash 2024
€1.4m
From operations (derived)
+€413,588
Net result for the year
-€26,789
Depreciation
+€252,806
Receivables within one year
+€216,479
Deferred charges and accrued income
+€1,312
Provisions
-€7,022
Debts within one year
-€23,198
Investment (derived)
-€149,371
Investment in fixed assets (net)
-€149,371
Financing
-€160,211
Contributions, distributions and other
-€160,211
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,483,231 | €5,266,011 | -€217,220 | -4.0% |
| Fixed assets | 21/28 | €3,397,751 | €3,294,316 | -€103,435 | -3.0% |
| Tangible fixed assets | 22/27 | €3,397,001 | €3,293,566 | -€103,435 | -3.0% |
| Land and buildings | 22 | €3,295,493 | €3,179,028 | -€116,465 | -3.5% |
| Plant, machinery and equipment | 23 | €82,205 | €69,080 | -€13,125 | -16.0% |
| Furniture and vehicles | 24 | €19,303 | €10,458 | -€8,845 | -45.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Assets under construction and advance payments | 27 | - | €35,000 | +€35,000 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Other financial fixed assets | 284/8 | €750 | €750 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €2,085,480 | €1,971,695 | -€113,785 | -5.5% |
| Amounts receivable within one year | 40/41 | €570,957 | €354,478 | -€216,479 | -37.9% |
| Trade receivables | 40 | €174,464 | €163,007 | -€11,457 | -6.6% |
| Other amounts receivable | 41 | €396,493 | €191,471 | -€205,022 | -51.7% |
| Cash at bank and in hand | 54/58 | €1,425,373 | €1,529,379 | +€104,006 | +7.3% |
| Deferred charges and accrued income | 490/1 | €89,150 | €87,838 | -€1,312 | -1.5% |
| Total equity and liabilities | 10/49 | €5,483,231 | €5,266,011 | -€217,220 | -4.0% |
| Equity | 10/15 | €3,652,732 | €3,465,732 | -€187,000 | -5.1% |
| Contributions | 10/11 | €365,323 | €365,323 | = | 0.0% |
| Capital | 10 | €365,323 | €365,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,919 | €40,130 | -€26,789 | -40.0% |
| Investment grants | 15 | €3,220,490 | €3,060,279 | -€160,211 | -5.0% |
| Provisions and deferred taxes | 16 | €175,411 | €168,389 | -€7,022 | -4.0% |
| Provisions for liabilities and charges | 160/5 | €175,411 | €168,389 | -€7,022 | -4.0% |
| Major repairs and maintenance | 162 | €175,411 | €168,389 | -€7,022 | -4.0% |
| Amounts payable | 17/49 | €1,655,088 | €1,631,890 | -€23,198 | -1.4% |
| Amounts payable within one year | 42/48 | €1,655,088 | €1,631,890 | -€23,198 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €1,135 | - | -€1,135 | |
| Trade debts | 44 | €110,478 | €112,280 | +€1,802 | +1.6% |
| Suppliers | 440/4 | €110,478 | €112,280 | +€1,802 | +1.6% |
| Taxes, remuneration and social security | 45 | €992,865 | €1,078,355 | +€85,490 | +8.6% |
| Taxes | 450/3 | €60,790 | €66,395 | +€5,605 | +9.2% |
| Remuneration and social security | 454/9 | €932,075 | €1,011,960 | +€79,885 | +8.6% |
| Operating income | 70/76A | €7,429,657 | €7,833,400 | +€403,743 | +5.4% |
| Membership fees, donations, legacies and grants | 73 | €6,322,197 | €6,753,175 | +€430,978 | +6.8% |
| Other operating income | 74 | €1,107,460 | €1,080,225 | -€27,235 | -2.5% |
| Operating charges | 60/66A | €7,828,799 | €8,017,585 | +€188,786 | +2.4% |
| Goods for resale, raw materials and consumables | 60 | €237,674 | €213,775 | -€23,899 | -10.1% |
| Purchases | 600/8 | €237,674 | €213,775 | -€23,899 | -10.1% |
| Services and other goods | 61 | €348,249 | €318,847 | -€29,402 | -8.4% |
| Remuneration, social security and pensions | 62 | €5,823,364 | €6,101,525 | +€278,161 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,822 | €252,806 | +€984 | +0.4% |
| Other operating charges | 640/8 | €1,174,712 | €1,137,474 | -€37,238 | -3.2% |
| Non-recurring operating charges | 66A | - | €180 | +€180 | |
| Operating profit (loss) | 9901 | -€399,142 | -€184,185 | +€214,957 | +53.9% |
| Financial income | 75/76B | €164,203 | €162,135 | -€2,068 | -1.3% |
| Recurring financial income | 75 | €164,203 | €162,135 | -€2,068 | -1.3% |
| Income from current assets | 751 | €1,396 | €1,924 | +€528 | +37.8% |
| Other financial income | 752/9 | €162,807 | €160,211 | -€2,596 | -1.6% |
| Financial charges | 65/66B | €4,875 | €4,739 | -€136 | -2.8% |
| Recurring financial charges | 65 | €4,875 | €4,739 | -€136 | -2.8% |
| Debt charges | 650 | €723 | €266 | -€457 | -63.2% |
| Other financial charges | 652/9 | €4,152 | €4,473 | +€321 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€239,814 | -€26,789 | +€213,025 | +88.8% |
| Profit (loss) for the period | 9904 | -€239,814 | -€26,789 | +€213,025 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€239,814 | -€26,789 | +€213,025 | +88.8% |
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 1 November 2026 via checked.be.