CHANGE CARE: 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.
CHANGE CARE
Largest movements
- Tangible fixed assets -€28,860
down €28,860 (-33.0%), from €87,457 to €58,597
- Cash +€20,353
up €20,353 (+95.0%), from €21,419 to €41,773
mainly Depreciation (+€28,860) and Trade debts (+€6,798)
- Receivables within one year +€10,710
up €10,710 (+11.0%), from €97,555 to €108,265
of which Other amounts receivable: +€10,500
- Trade debts +€6,798
up €6,798 (+2,788%), from €244 to €7,042
- Tax, wage and social debts -€5,132
down €5,132 (-42.2%), from €12,162 to €7,031
of which Remuneration and social security: -€3,190
- Profit (loss) carried forward +€3,045
up €3,045 (+8.0%), from -€37,839 to -€34,794
- Other debts -€2,521
down €2,521 (-8.2%), from €30,677 to €28,156
- Staff costs +€23,490
up €23,490 (+94.9%), from €24,762 to €48,252
- Gross operating margin +€14,513
up €14,513 (+21.8%), from €66,578 to €81,091
- Taxes -€2,000
no longer reported in 2025 (was €2,000)
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 | €206,431 | €208,635 | +€2,204 | +1.1% |
| Fixed assets | 21/28 | €87,457 | €58,597 | -€28,860 | -33.0% |
| Tangible fixed assets | 22/27 | €87,457 | €58,597 | -€28,860 | -33.0% |
| Furniture and vehicles | 24 | €87,457 | €58,597 | -€28,860 | -33.0% |
| Current assets | 29/58 | €118,974 | €150,038 | +€31,063 | +26.1% |
| Amounts receivable within one year | 40/41 | €97,555 | €108,265 | +€10,710 | +11.0% |
| Trade receivables | 40 | - | €210 | +€210 | |
| Other amounts receivable | 41 | €97,555 | €108,055 | +€10,500 | +10.8% |
| Cash at bank and in hand | 54/58 | €21,419 | €41,773 | +€20,353 | +95.0% |
| Total equity and liabilities | 10/49 | €206,431 | €208,635 | +€2,204 | +1.1% |
| Equity | 10/15 | €73,837 | €76,882 | +€3,045 | +4.1% |
| Contributions | 10/11 | €16,400 | €16,400 | = | 0.0% |
| Contributions outside capital | 11 | €16,400 | - | -€16,400 | |
| Other | 1109/19 | €16,400 | - | -€16,400 | |
| Reserves | 13 | €95,276 | €95,276 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €83,276 | €83,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,839 | -€34,794 | +€3,045 | +8.0% |
| Amounts payable | 17/49 | €132,594 | €131,752 | -€841 | -0.6% |
| Amounts payable after more than one year | 17 | €89,510 | €89,510 | = | 0.0% |
| Financial debts | 170/4 | €89,510 | €89,510 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,083 | €42,228 | -€855 | -2.0% |
| Trade debts | 44 | €244 | €7,042 | +€6,798 | +2,788% |
| Suppliers | 440/4 | €244 | €7,042 | +€6,798 | +2,788% |
| Taxes, remuneration and social security | 45 | €12,162 | €7,031 | -€5,132 | -42.2% |
| Taxes | 450/3 | €7,507 | €5,565 | -€1,942 | -25.9% |
| Remuneration and social security | 454/9 | €4,656 | €1,466 | -€3,190 | -68.5% |
| Other amounts payable | 47/48 | €30,677 | €28,156 | -€2,521 | -8.2% |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Remuneration, social security and pensions | 62 | €24,762 | €48,252 | +€23,490 | +94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,860 | €28,860 | = | 0.0% |
| Other operating charges | 640/8 | €1,482 | €809 | -€673 | -45.4% |
| Gross operating margin | 9900 | €66,578 | €81,091 | +€14,513 | +21.8% |
| Operating profit (loss) | 9901 | €11,474 | €3,170 | -€8,304 | -72.4% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €175 | €182 | +€6 | +3.7% |
| Recurring financial charges | 65 | €175 | €182 | +€6 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €11,299 | €3,045 | -€8,254 | -73.1% |
| Income taxes | 67/77 | €2,000 | - | -€2,000 | |
| Profit (loss) for the period | 9904 | €9,299 | €3,045 | -€6,254 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,299 | €3,045 | -€6,254 | -67.3% |
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 14 October 2026 via checked.be.