DAYCARE: 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.
DAYCARE
Largest movements
- Cash +€117,243
up €117,243 (+34.9%), from €335,767 to €453,010
mainly Net result for the year (+€171,997) and Depreciation (+€61,818)
- Tangible fixed assets -€44,878
down €44,878 (-5.0%), from €906,241 to €861,363
of which Land and buildings: -€49,261
- Profit (loss) carried forward +€136,997
up €136,997 (+66.2%), from €207,051 to €344,048
- Debts after one year -€42,172
down €42,172 (-7.2%), from €589,205 to €547,033
- Advances received -€35,227
no longer reported in 2025 (was €35,227)
- Reserves +€35,000
up €35,000 (+27.4%), from €127,710 to €162,710
of which Distributable reserves: +€35,000
- Gross operating margin +€25,716
up €25,716 (+8.6%), from €297,442 to €323,158
- Taxes +€9,948
up €9,948 (+16.8%), from €59,378 to €69,326
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.
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 | €1,368,206 | €1,444,815 | +€76,609 | +5.6% |
| Fixed assets | 21/28 | €935,574 | €882,697 | -€52,878 | -5.7% |
| Intangible fixed assets | 21 | €29,333 | €21,333 | -€8,000 | -27.3% |
| Tangible fixed assets | 22/27 | €906,241 | €861,363 | -€44,878 | -5.0% |
| Land and buildings | 22 | €897,088 | €847,827 | -€49,261 | -5.5% |
| Plant, machinery and equipment | 23 | €7,006 | €4,131 | -€2,875 | -41.0% |
| Furniture and vehicles | 24 | €2,147 | €9,406 | +€7,259 | +338.0% |
| Current assets | 29/58 | €432,632 | €562,119 | +€129,487 | +29.9% |
| Amounts receivable within one year | 40/41 | €96,864 | €109,108 | +€12,244 | +12.6% |
| Trade receivables | 40 | €21,555 | €29,700 | +€8,145 | +37.8% |
| Other amounts receivable | 41 | €75,309 | €79,408 | +€4,098 | +5.4% |
| Cash at bank and in hand | 54/58 | €335,767 | €453,010 | +€117,243 | +34.9% |
| Total equity and liabilities | 10/49 | €1,368,206 | €1,444,815 | +€76,609 | +5.6% |
| Equity | 10/15 | €483,461 | €646,552 | +€163,091 | +33.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,710 | €162,710 | +€35,000 | +27.4% |
| Tax-exempt reserves | 132 | €850 | €850 | = | 0.0% |
| Distributable reserves | 133 | €126,860 | €161,860 | +€35,000 | +27.6% |
| Profit (loss) carried forward | 14 | €207,051 | €344,048 | +€136,997 | +66.2% |
| Investment grants | 15 | €142,500 | €133,594 | -€8,906 | -6.3% |
| Provisions and deferred taxes | 16 | €47,500 | €44,531 | -€2,969 | -6.3% |
| Deferred taxes | 168 | €47,500 | €44,531 | -€2,969 | -6.3% |
| Amounts payable | 17/49 | €837,245 | €753,732 | -€83,513 | -10.0% |
| Amounts payable after more than one year | 17 | €589,205 | €547,033 | -€42,172 | -7.2% |
| Financial debts | 170/4 | €589,205 | €547,033 | -€42,172 | -7.2% |
| Amounts payable within one year | 42/48 | €248,040 | €206,699 | -€41,341 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €40,963 | €42,172 | +€1,209 | +3.0% |
| Trade debts | 44 | €66,797 | €60,726 | -€6,071 | -9.1% |
| Suppliers | 440/4 | €66,797 | €60,726 | -€6,071 | -9.1% |
| Advances received on contracts in progress | 46 | €35,227 | - | -€35,227 | |
| Taxes, remuneration and social security | 45 | €59,378 | €69,326 | +€9,948 | +16.8% |
| Taxes | 450/3 | €59,378 | €69,326 | +€9,948 | +16.8% |
| Other amounts payable | 47/48 | €45,675 | €34,475 | -€11,200 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,798 | €61,818 | +€2,020 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,542 | +€1,542 | |
| Other operating charges | 640/8 | €7,366 | €8,749 | +€1,384 | +18.8% |
| Gross operating margin | 9900 | €297,442 | €323,158 | +€25,716 | +8.6% |
| Operating profit (loss) | 9901 | €230,279 | €251,049 | +€20,770 | +9.0% |
| Financial income | 75/76B | €8,911 | €9,028 | +€117 | +1.3% |
| Recurring financial income | 75 | €8,911 | €9,028 | +€117 | +1.3% |
| Financial charges | 65/66B | €21,339 | €21,722 | +€384 | +1.8% |
| Recurring financial charges | 65 | €21,339 | €21,722 | +€384 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €217,851 | €238,355 | +€20,503 | +9.4% |
| Transfer from deferred taxes | 780 | €2,969 | €2,969 | = | 0.0% |
| Income taxes | 67/77 | €59,378 | €69,326 | +€9,948 | +16.8% |
| Profit (loss) for the period | 9904 | €161,442 | €171,997 | +€10,555 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €161,442 | €171,997 | +€10,555 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.