D-CARE: 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.
D-CARE
Largest movements
- Receivables within one year -€12,557
down €12,557 (-35.8%), from €35,042 to €22,485
of which Trade receivables: -€15,584
- Cash +€12,477
up €12,477 (+446.1%), from €2,797 to €15,274
mainly Net result for the year (+€13,859) and Receivables within one year (+€12,557)
- Deferred charges and accrued income +€4,862
up €4,862 (+121.7%), from €3,996 to €8,857
- Intangible fixed assets -€600
down €600 (-29.9%), from €2,009 to €1,409
- Reserves +€13,859
up €13,859 (+72.2%), from €19,208 to €33,066
- Trade debts -€9,657
down €9,657 (-60.3%), from €16,015 to €6,358
- Gross operating margin +€21,488
up €21,488 (+596.5%), from €3,602 to €25,091
- Taxes +€5,863
up €5,863 (+2127.4%), from €276 to €6,139
- Financial charges -€1,144
down €1,144 (-28.8%), from €3,976 to €2,832
- Other operating charges -€456
down €456 (-35.0%), from €1,304 to €848
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.
Cash bridge derived
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 | €48,111 | €51,899 | +€3,788 | +7.9% |
| Fixed assets | 21/28 | €6,277 | €5,284 | -€993 | -15.8% |
| Intangible fixed assets | 21 | €2,009 | €1,409 | -€600 | -29.9% |
| Tangible fixed assets | 22/27 | €4,268 | €3,875 | -€393 | -9.2% |
| Plant, machinery and equipment | 23 | €453 | €28 | -€425 | -93.8% |
| Furniture and vehicles | 24 | €3,815 | €3,847 | +€32 | +0.8% |
| Current assets | 29/58 | €41,834 | €46,615 | +€4,781 | +11.4% |
| Amounts receivable within one year | 40/41 | €35,042 | €22,485 | -€12,557 | -35.8% |
| Trade receivables | 40 | €15,584 | €0 | -€15,584 | -100.0% |
| Other amounts receivable | 41 | €19,458 | €22,485 | +€3,027 | +15.6% |
| Cash at bank and in hand | 54/58 | €2,797 | €15,274 | +€12,477 | +446.1% |
| Deferred charges and accrued income | 490/1 | €3,996 | €8,857 | +€4,862 | +121.7% |
| Total equity and liabilities | 10/49 | €48,111 | €51,899 | +€3,788 | +7.9% |
| Equity | 10/15 | €22,208 | €36,066 | +€13,859 | +62.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,208 | €33,066 | +€13,859 | +72.2% |
| Distributable reserves | 133 | €19,208 | €33,066 | +€13,859 | +72.2% |
| Amounts payable | 17/49 | €25,903 | €15,833 | -€10,070 | -38.9% |
| Amounts payable within one year | 42/48 | €25,903 | €15,733 | -€10,170 | -39.3% |
| Trade debts | 44 | €16,015 | €6,358 | -€9,657 | -60.3% |
| Suppliers | 440/4 | €16,015 | €6,358 | -€9,657 | -60.3% |
| Taxes, remuneration and social security | 45 | €9,888 | €9,375 | -€513 | -5.2% |
| Taxes | 450/3 | €6,088 | €7,475 | +€1,387 | +22.8% |
| Remuneration and social security | 454/9 | €3,800 | €1,900 | -€1,900 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,711 | €2,535 | -€176 | -6.5% |
| Other operating charges | 640/8 | €1,304 | €848 | -€456 | -35.0% |
| Non-recurring operating charges | 66A | €839 | €0 | -€839 | -100.0% |
| Gross operating margin | 9900 | €3,602 | €25,091 | +€21,488 | +596.5% |
| Operating profit (loss) | 9901 | -€1,252 | €21,708 | +€22,960 | |
| Financial income | 75/76B | €1,189 | €1,121 | -€68 | -5.7% |
| Recurring financial income | 75 | €1,189 | €1,121 | -€68 | -5.7% |
| Financial charges | 65/66B | €3,976 | €2,832 | -€1,144 | -28.8% |
| Recurring financial charges | 65 | €3,976 | €2,832 | -€1,144 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,038 | €19,997 | +€24,036 | |
| Income taxes | 67/77 | €276 | €6,139 | +€5,863 | +2127.4% |
| Profit (loss) for the period | 9904 | -€4,314 | €13,859 | +€18,172 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,314 | €13,859 | +€18,172 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.