Day & Night 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.
Day & Night Care
Largest movements
- Cash -€6,023
down €6,023 (-69.5%), from €8,660 to €2,637
mainly Tax, wage and social debts (-€6,346) and Investment in fixed assets (net) (-€4,097)
- Receivables within one year -€2,132
down €2,132 (-9.9%), from €21,434 to €19,302
- Tangible fixed assets +€1,612
up €1,612 (+68.2%), from €2,362 to €3,974
of which Plant, machinery and equipment: +€1,058
- Deferred charges and accrued income +€422
up €422 (+25.5%), from €1,654 to €2,076
- Tax, wage and social debts -€6,346
down €6,346 (-78.6%), from €8,076 to €1,730
of which Taxes: -€4,358
- Reserves +€389
up €389 (+1.8%), from €21,671 to €22,060
- Gross operating margin -€23,435
down €23,435 (-83.8%), from €27,955 to €4,519
- Taxes -€5,097
down €5,097 (-91.6%), from €5,564 to €467
- Depreciation +€2,075
up €2,075 (+506%), from €410 to €2,485
- Financial charges +€1,350
up €1,350 (+255%), from €530 to €1,881
- Financial income +€1,104
up €1,104 (+499%), from €221 to €1,326
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 | €34,111 | €27,990 | -€6,121 | -17.9% |
| Fixed assets | 21/28 | €2,362 | €3,974 | +€1,612 | +68.2% |
| Tangible fixed assets | 22/27 | €2,362 | €3,974 | +€1,612 | +68.2% |
| Plant, machinery and equipment | 23 | €2,362 | €3,420 | +€1,058 | +44.8% |
| Furniture and vehicles | 24 | - | €554 | +€554 | |
| Current assets | 29/58 | €31,748 | €24,016 | -€7,733 | -24.4% |
| Amounts receivable within one year | 40/41 | €21,434 | €19,302 | -€2,132 | -9.9% |
| Other amounts receivable | 41 | €21,434 | €19,302 | -€2,132 | -9.9% |
| Cash at bank and in hand | 54/58 | €8,660 | €2,637 | -€6,023 | -69.5% |
| Deferred charges and accrued income | 490/1 | €1,654 | €2,076 | +€422 | +25.5% |
| Total equity and liabilities | 10/49 | €34,111 | €27,990 | -€6,121 | -17.9% |
| Equity | 10/15 | €24,671 | €25,060 | +€389 | +1.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,671 | €22,060 | +€389 | +1.8% |
| Distributable reserves | 133 | €21,671 | €22,060 | +€389 | +1.8% |
| Amounts payable | 17/49 | €9,439 | €2,930 | -€6,509 | -69.0% |
| Amounts payable within one year | 42/48 | €9,096 | €2,575 | -€6,521 | -71.7% |
| Trade debts | 44 | €1,020 | €845 | -€175 | -17.2% |
| Suppliers | 440/4 | €1,020 | €845 | -€175 | -17.2% |
| Taxes, remuneration and social security | 45 | €8,076 | €1,730 | -€6,346 | -78.6% |
| Taxes | 450/3 | €6,088 | €1,730 | -€4,358 | -71.6% |
| Remuneration and social security | 454/9 | €1,988 | - | -€1,988 | |
| Accrued charges and deferred income | 492/3 | €343 | €355 | +€12 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €2,485 | +€2,075 | +506% |
| Other operating charges | 640/8 | - | €624 | +€624 | |
| Gross operating margin | 9900 | €27,955 | €4,519 | -€23,435 | -83.8% |
| Operating profit (loss) | 9901 | €27,544 | €1,410 | -€26,134 | -94.9% |
| Financial income | 75/76B | €221 | €1,326 | +€1,104 | +499% |
| Recurring financial income | 75 | €221 | €1,326 | +€1,104 | +499% |
| Financial charges | 65/66B | €530 | €1,881 | +€1,350 | +255% |
| Recurring financial charges | 65 | €530 | €1,881 | +€1,350 | +255% |
| Profit (loss) for the period before taxes | 9903 | €27,236 | €855 | -€26,380 | -96.9% |
| Income taxes | 67/77 | €5,564 | €467 | -€5,097 | -91.6% |
| Profit (loss) for the period | 9904 | €21,671 | €389 | -€21,283 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,671 | €389 | -€21,283 | -98.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.