De Medemens: 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.
What changed
De Medemens
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.7m
2024 · €3.3m+€441,905
Equity
€105.1m
2024 · €95.4m+€9.6m
Cash
€13.6m
2024 · €11.4m+€2.2m
Balance sheet total
€233.6m
2024 · €225.7m+€7.9m
Largest movements
Assets
- Current investments +€7.0m
up €7.0m (+40.2%), from €17.4m to €24.4m
Equity and liabilities
- Reserves +€34.1m
up €34.1m (+186%), from €18.3m to €52.5m
- Profit (loss) carried forward -€25.0m
down €25.0m (-100%), from €25.0m to €0
- Debts after one year -€3.9m
down €3.9m (-4.2%), from €92.6m to €88.7m
Income statement
- Turnover +€11.2m
up €11.2m (+10.6%), from €105.9m to €117.1m
- Staff costs +€8.0m
up €8.0m (+9.1%), from €87.8m to €95.7m
- Services and other goods +€3.2m
up €3.2m (+14.7%), from €21.6m to €24.8m
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.
Result 2024
€3.3m
Turnover
+€11.2m
Other operating income
+€331,141
Goods and materials
-€27,588
Services and other goods
-€3.2m
Staff costs
-€8.0m
Depreciation
-€211,798
Write-downs
+€198,074
Other operating charges
-€52,290
Other operating items
+€84,245
Financial income
-€321,945
Financial charges
+€357,829
Result 2025
€3.7m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€16.2m
Investment
-€16.0m
Financing
+€2.0m
Cash 2024
€11.4m
From operations (derived)
+€16.2m
Net result for the year
+€3.7m
Depreciation
+€10.9m
Receivables after one year
+€1.5m
Stocks and contracts
+€860
Receivables within one year
-€2.2m
Deferred charges and accrued income
+€91,195
Provisions
+€959,732
Debts within one year
+€1.2m
Accrued charges and deferred income
-€62,977
Investment (derived)
-€16.0m
Investment in fixed assets (net)
-€9.0m
Current investments
-€7.0m
Financing
+€2.0m
Debts after one year
-€3.9m
Contributions, distributions and other
+€5.9m
Cash 2025
€13.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,665,988 | €233,564,164 | +€7.9m | +3.5% |
| Fixed assets | 21/28 | €170,594,684 | €168,681,475 | -€1.9m | -1.1% |
| Intangible fixed assets | 21 | €231,388 | €170,718 | -€60,670 | -26.2% |
| Tangible fixed assets | 22/27 | €170,325,850 | €168,474,093 | -€1.9m | -1.1% |
| Land and buildings | 22 | €163,030,796 | €163,299,212 | +€268,416 | +0.2% |
| Plant, machinery and equipment | 23 | €2,863,383 | €2,893,550 | +€30,167 | +1.1% |
| Furniture and vehicles | 24 | €1,900,122 | €1,738,143 | -€161,978 | -8.5% |
| Assets under construction and advance payments | 27 | €2,531,550 | €543,188 | -€2.0m | -78.5% |
| Financial fixed assets | 28 | €37,447 | €36,664 | -€782 | -2.1% |
| Other financial fixed assets | 284/8 | €37,447 | €36,664 | -€782 | -2.1% |
| Amounts receivable and cash guarantees | 285/8 | €37,447 | €36,664 | -€782 | -2.1% |
| Current assets | 29/58 | €55,071,304 | €64,882,689 | +€9.8m | +17.8% |
| Amounts receivable after more than one year | 29 | €11,250,990 | €9,714,384 | -€1.5m | -13.7% |
| Other amounts receivable | 291 | €11,250,990 | €9,714,384 | -€1.5m | -13.7% |
| Stocks and contracts in progress | 3 | €9,227 | €8,367 | -€860 | -9.3% |
| Stocks | 30/36 | €9,227 | €8,367 | -€860 | -9.3% |
| Goods purchased for resale | 34 | €9,227 | €8,367 | -€860 | -9.3% |
| Amounts receivable within one year | 40/41 | €14,068,190 | €16,280,977 | +€2.2m | +15.7% |
| Trade receivables | 40 | €10,697,229 | €12,574,463 | +€1.9m | +17.5% |
| Other amounts receivable | 41 | €3,370,961 | €3,706,513 | +€335,552 | +10.0% |
| Current investments | 50/53 | €17,379,933 | €24,364,071 | +€7.0m | +40.2% |
| Cash at bank and in hand | 54/58 | €11,385,923 | €13,629,046 | +€2.2m | +19.7% |
| Deferred charges and accrued income | 490/1 | €977,040 | €885,844 | -€91,195 | -9.3% |
| Total equity and liabilities | 10/49 | €225,665,988 | €233,564,164 | +€7.9m | +3.5% |
| Equity | 10/15 | €95,413,932 | €105,051,203 | +€9.6m | +10.1% |
| Contributions | 10/11 | €26,186,483 | €28,337,532 | +€2.2m | +8.2% |
| Capital | 10 | €26,186,483 | €28,337,532 | +€2.2m | +8.2% |
| Revaluation surpluses | 12 | €415,222 | €415,222 | = | 0.0% |
| Reserves | 13 | €18,340,364 | €52,453,953 | +€34.1m | +186% |
| Profit (loss) carried forward | 14 | €25,044,643 | €0 | -€25.0m | -100% |
| Investment grants | 15 | €25,427,220 | €23,844,496 | -€1.6m | -6.2% |
| Provisions and deferred taxes | 16 | €555,011 | €1,514,743 | +€959,732 | +173% |
| Provisions for liabilities and charges | 160/5 | €555,011 | €1,514,743 | +€959,732 | +173% |
| Pensions and similar obligations | 160 | €16,625 | €8,312 | -€8,312 | -50.0% |
| Major repairs and maintenance | 162 | €528,387 | €1,361,431 | +€833,044 | +158% |
| Other liabilities and charges | 164/5 | €10,000 | €145,000 | +€135,000 | +1,350% |
| Amounts payable | 17/49 | €129,697,045 | €126,998,218 | -€2.7m | -2.1% |
| Amounts payable after more than one year | 17 | €92,564,424 | €88,708,409 | -€3.9m | -4.2% |
| Financial debts | 170/4 | €92,564,424 | €88,708,409 | -€3.9m | -4.2% |
| Credit institutions | 173 | €92,564,424 | €88,708,409 | -€3.9m | -4.2% |
| Amounts payable within one year | 42/48 | €35,907,204 | €37,127,369 | +€1.2m | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €8,707,890 | €9,083,441 | +€375,550 | +4.3% |
| Trade debts | 44 | €5,559,362 | €5,811,443 | +€252,081 | +4.5% |
| Suppliers | 440/4 | €5,559,362 | €5,811,443 | +€252,081 | +4.5% |
| Taxes, remuneration and social security | 45 | €11,678,408 | €11,727,218 | +€48,810 | +0.4% |
| Taxes | 450/3 | €393,559 | €169,063 | -€224,495 | -57.0% |
| Remuneration and social security | 454/9 | €11,284,849 | €11,558,154 | +€273,306 | +2.4% |
| Accrued charges and deferred income | 492/3 | €1,225,417 | €1,162,440 | -€62,977 | -5.1% |
| Operating income | 70/76A | €130,314,198 | €143,472,163 | +€13.2m | +10.1% |
| Turnover | 70 | €105,892,260 | €117,128,722 | +€11.2m | +10.6% |
| Membership fees, donations, legacies and grants | 73 | €18,521,321 | €20,772,876 | +€2.3m | +12.2% |
| Other operating income | 74 | €4,450,029 | €4,781,170 | +€331,141 | +7.4% |
| Non-recurring operating income | 76A | €1,450,588 | €789,395 | -€661,193 | -45.6% |
| Operating charges | 60/66A | €125,588,398 | €138,340,342 | +€12.8m | +10.2% |
| Goods for resale, raw materials and consumables | 60 | €4,670,686 | €4,698,274 | +€27,588 | +0.6% |
| Purchases | 600/8 | €4,670,686 | €4,698,274 | +€27,588 | +0.6% |
| Services and other goods | 61 | €21,603,304 | €24,775,615 | +€3.2m | +14.7% |
| Remuneration, social security and pensions | 62 | €87,767,437 | €95,747,351 | +€8.0m | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,679,439 | €10,891,237 | +€211,798 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €108,767 | -€89,307 | -€198,074 | |
| Other operating charges | 640/8 | €420,015 | €472,305 | +€52,290 | +12.4% |
| Non-recurring operating charges | 66A | €399,794 | €1,235,136 | +€835,342 | +209% |
| Operating profit (loss) | 9901 | €4,725,800 | €5,131,821 | +€406,021 | +8.6% |
| Financial income | 75/76B | €1,165,118 | €843,173 | -€321,945 | -27.6% |
| Recurring financial income | 75 | €1,165,118 | €843,173 | -€321,945 | -27.6% |
| Income from current assets | 751 | €186,011 | €41,262 | -€144,749 | -77.8% |
| Other financial income | 752/9 | €979,107 | €801,911 | -€177,196 | -18.1% |
| Financial charges | 65/66B | €2,586,606 | €2,228,777 | -€357,829 | -13.8% |
| Recurring financial charges | 65 | €2,586,606 | €2,228,777 | -€357,829 | -13.8% |
| Debt charges | 650 | €2,470,768 | €2,161,131 | -€309,637 | -12.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €6,230 | -€4,610 | -€10,841 | |
| Other financial charges | 652/9 | €109,608 | €72,256 | -€37,351 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €3,304,311 | €3,746,216 | +€441,905 | +13.4% |
| Profit (loss) for the period | 9904 | €3,304,311 | €3,746,216 | +€441,905 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,304,311 | €3,746,216 | +€441,905 | +13.4% |
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.