DayCare-Solutions: 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-Solutions
Largest movements
- Receivables within one year +€23,025
up €23,025 (+71.4%), from €32,262 to €55,287
of which Trade receivables: +€18,473
- Cash -€19,763
down €19,763 (-13.2%), from €149,658 to €129,895
mainly Investment in fixed assets (net) (-€36,514) and Contributions, distributions and other (-€29,000)
- Tangible fixed assets +€16,441
up €16,441 (+33.5%), from €49,127 to €65,568
of which Plant, machinery and equipment: +€28,463
- Reserves +€18,800
up €18,800 (+19.2%), from €97,860 to €116,660
- Trade debts +€15,715
up €15,715 (+139%), from €11,345 to €27,060
- Tax, wage and social debts -€7,153
down €7,153 (-8.2%), from €87,212 to €80,059
of which Taxes: -€21,035
- Debts after one year -€6,134
down €6,134 (-47.4%), from €12,951 to €6,818
- Staff costs +€41,950
up €41,950 (+21.0%), from €199,428 to €241,378
- Gross operating margin +€29,246
up €29,246 (+9.6%), from €304,243 to €333,489
- Taxes -€3,975
down €3,975 (-15.9%), from €25,018 to €21,043
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 | €236,245 | €256,106 | +€19,861 | +8.4% |
| Fixed assets | 21/28 | €50,427 | €66,868 | +€16,441 | +32.6% |
| Tangible fixed assets | 22/27 | €49,127 | €65,568 | +€16,441 | +33.5% |
| Plant, machinery and equipment | 23 | €6,947 | €35,410 | +€28,463 | +410% |
| Furniture and vehicles | 24 | €36,414 | €24,989 | -€11,426 | -31.4% |
| Other tangible fixed assets | 26 | €5,766 | €5,169 | -€596 | -10.3% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €185,818 | €189,238 | +€3,421 | +1.8% |
| Amounts receivable within one year | 40/41 | €32,262 | €55,287 | +€23,025 | +71.4% |
| Trade receivables | 40 | €30,613 | €49,086 | +€18,473 | +60.3% |
| Other amounts receivable | 41 | €1,649 | €6,201 | +€4,552 | +276% |
| Cash at bank and in hand | 54/58 | €149,658 | €129,895 | -€19,763 | -13.2% |
| Deferred charges and accrued income | 490/1 | €3,897 | €4,056 | +€159 | +4.1% |
| Total equity and liabilities | 10/49 | €236,245 | €256,106 | +€19,861 | +8.4% |
| Equity | 10/15 | €116,752 | €135,617 | +€18,865 | +16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,860 | €116,660 | +€18,800 | +19.2% |
| Distributable reserves | 133 | €97,860 | €116,660 | +€18,800 | +19.2% |
| Profit (loss) carried forward | 14 | €292 | €357 | +€65 | +22.2% |
| Amounts payable | 17/49 | €119,493 | €120,489 | +€996 | +0.8% |
| Amounts payable after more than one year | 17 | €12,951 | €6,818 | -€6,134 | -47.4% |
| Financial debts | 170/4 | €12,951 | €6,818 | -€6,134 | -47.4% |
| Amounts payable within one year | 42/48 | €106,542 | €113,672 | +€7,130 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €5,985 | €6,134 | +€149 | +2.5% |
| Financial debts | 43 | - | €390 | +€390 | |
| Credit institutions | 430/8 | - | €390 | +€390 | |
| Trade debts | 44 | €11,345 | €27,060 | +€15,715 | +139% |
| Suppliers | 440/4 | €11,345 | €27,060 | +€15,715 | +139% |
| Taxes, remuneration and social security | 45 | €87,212 | €80,059 | -€7,153 | -8.2% |
| Taxes | 450/3 | €42,512 | €21,477 | -€21,035 | -49.5% |
| Remuneration and social security | 454/9 | €44,700 | €58,582 | +€13,882 | +31.1% |
| Other amounts payable | 47/48 | €2,000 | €29 | -€1,971 | -98.6% |
| Remuneration, social security and pensions | 62 | €199,428 | €241,378 | +€41,950 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,524 | €20,073 | -€451 | -2.2% |
| Other operating charges | 640/8 | €2,255 | €2,935 | +€680 | +30.2% |
| Gross operating margin | 9900 | €304,243 | €333,489 | +€29,246 | +9.6% |
| Operating profit (loss) | 9901 | €82,036 | €69,103 | -€12,933 | -15.8% |
| Financial income | 75/76B | €181 | €424 | +€243 | +134% |
| Recurring financial income | 75 | €181 | €424 | +€243 | +134% |
| Financial charges | 65/66B | €819 | €619 | -€200 | -24.4% |
| Recurring financial charges | 65 | €819 | €619 | -€200 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €81,398 | €68,908 | -€12,491 | -15.3% |
| Income taxes | 67/77 | €25,018 | €21,043 | -€3,975 | -15.9% |
| Profit (loss) for the period | 9904 | €56,381 | €47,865 | -€8,516 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,381 | €47,865 | -€8,516 | -15.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.