DARE & CARE MANAGEMENT: 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.
DARE & CARE MANAGEMENT
Largest movements
- Cash -€179,782
down €179,782 (-34.4%), from €523,225 to €343,444
mainly Contributions, distributions and other (-€1.1m) and Tax, wage and social debts (-€59,393)
- Receivables within one year -€129,782
down €129,782 (-58.2%), from €222,909 to €93,127
of which Other amounts receivable: -€82,135
- Profit (loss) carried forward -€850,847
down €850,847 (-100%), from €850,847 to €0
- Other debts +€602,677
new in 2025: €602,677
- Tax, wage and social debts -€59,393
down €59,393 (-37.6%), from €158,151 to €98,758
of which Taxes: -€59,393
- Depreciation -€5,419
down €5,419 (-100%), from €5,419 to €0
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 | €1,017,859 | €709,045 | -€308,814 | -30.3% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €1,017,509 | €708,695 | -€308,814 | -30.3% |
| Amounts receivable after more than one year | 29 | €265,000 | €265,000 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €265,000 | €265,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €222,909 | €93,127 | -€129,782 | -58.2% |
| Trade receivables | 40 | €134,647 | €87,000 | -€47,647 | -35.4% |
| Other amounts receivable | 41 | €88,262 | €6,127 | -€82,135 | -93.1% |
| Cash at bank and in hand | 54/58 | €523,225 | €343,444 | -€179,782 | -34.4% |
| Deferred charges and accrued income | 490/1 | €6,374 | €7,124 | +€750 | +11.8% |
| Total equity and liabilities | 10/49 | €1,017,859 | €709,045 | -€308,814 | -30.3% |
| Equity | 10/15 | €855,847 | €5,000 | -€850,847 | -99.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €850,847 | €0 | -€850,847 | -100% |
| Amounts payable | 17/49 | €162,012 | €704,045 | +€542,033 | +335% |
| Amounts payable within one year | 42/48 | €162,012 | €704,045 | +€542,033 | +335% |
| Financial debts | 43 | €638 | €0 | -€638 | -100% |
| Other loans | 439 | €638 | €0 | -€638 | -100% |
| Trade debts | 44 | €3,222 | €2,610 | -€612 | -19.0% |
| Suppliers | 440/4 | €3,222 | €2,610 | -€612 | -19.0% |
| Taxes, remuneration and social security | 45 | €158,151 | €98,758 | -€59,393 | -37.6% |
| Taxes | 450/3 | €158,151 | €98,758 | -€59,393 | -37.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €602,677 | +€602,677 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,419 | €0 | -€5,419 | -100% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €317,665 | €316,687 | -€979 | -0.3% |
| Operating profit (loss) | 9901 | €311,574 | €315,992 | +€4,418 | +1.4% |
| Financial income | 75/76B | €17,291 | €16,366 | -€925 | -5.3% |
| Recurring financial income | 75 | €17,291 | €16,366 | -€925 | -5.3% |
| Financial charges | 65/66B | €105 | €129 | +€24 | +22.6% |
| Recurring financial charges | 65 | €105 | €129 | +€24 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €328,759 | €332,229 | +€3,469 | +1.1% |
| Income taxes | 67/77 | €79,944 | €80,399 | +€455 | +0.6% |
| Profit (loss) for the period | 9904 | €248,815 | €251,830 | +€3,014 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €248,815 | €251,830 | +€3,014 | +1.2% |
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 29 October 2026 via checked.be.