De Oever: 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 Oever
NACE 87.991, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€22,395
2024 · €712,453-€690,058
Equity
€7.3m
2024 · €7.3m+€18,925
Cash
€2.9m
2024 · €5.2m-€2.3m
Balance sheet total
€9.7m
2024 · €9.8m-€16,266
Largest movements
Assets
- Cash -€2.3m
down €2.3m (-44.6%), from €5.2m to €2.9m
mainly Current investments (-€1.9m) and Investment in fixed assets (net) (-€565,119)
- Current investments +€1.9m
up €1.9m (+238%), from €800,000 to €2.7m
- Tangible fixed assets +€313,392
up €313,392 (+12.9%), from €2.4m to €2.7m
of which Land and buildings: +€285,190
- Receivables within one year +€119,452
up €119,452 (+10.3%), from €1.2m to €1.3m
of which Trade receivables: +€92,522
Equity and liabilities
- Reserves +€1.1m
up €1.1m (+17.5%), from €6.1m to €7.1m
- Profit (loss) carried forward -€1.0m
down €1.0m (-100%), from €1.0m to €0
- Debts within one year +€112,984
up €112,984 (+9.1%), from €1.2m to €1.4m
of which Tax, wage and social debts: +€75,413
Income statement
- Staff costs +€907,999
up €907,999 (+10.0%), from €9.0m to €10.0m
- Other operating income +€102,591
up €102,591 (+32.6%), from €314,851 to €417,442
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
€712,453
Staff costs
-€907,999
Depreciation
-€60,179
Other operating charges
+€40,015
Other operating items
+€310,471
Financial income
-€76,267
Financial charges
+€3,900
Result 2025
€22,395
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
+€211,572
Investment
-€2.5m
Financing
-€76,983
Cash 2024
€5.2m
From operations (derived)
+€211,572
Net result for the year
+€22,395
Depreciation
+€266,448
Receivables within one year
-€119,452
Smaller working-capital items
+€6,723
Provisions
-€77,525
Debts within one year
+€112,984
Investment (derived)
-€2.5m
Investment in fixed assets (net)
-€565,119
Current investments
-€1.9m
Financing
-€76,983
Debts after one year
-€73,514
Contributions, distributions and other
-€3,470
Cash 2025
€2.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,756,218 | €9,739,952 | -€16,266 | -0.2% |
| Fixed assets | 21/28 | €2,515,698 | €2,814,369 | +€298,670 | +11.9% |
| Intangible fixed assets | 21 | €87,900 | €73,178 | -€14,722 | -16.7% |
| Tangible fixed assets | 22/27 | €2,427,799 | €2,741,191 | +€313,392 | +12.9% |
| Land and buildings | 22 | €2,231,408 | €2,516,599 | +€285,190 | +12.8% |
| Plant, machinery and equipment | 23 | €123,317 | €133,981 | +€10,664 | +8.6% |
| Furniture and vehicles | 24 | €73,073 | €90,612 | +€17,539 | +24.0% |
| Current assets | 29/58 | €7,240,519 | €6,925,583 | -€314,936 | -4.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,157,971 | €1,277,423 | +€119,452 | +10.3% |
| Trade receivables | 40 | €60,564 | €153,085 | +€92,522 | +153% |
| Other amounts receivable | 41 | €1,097,408 | €1,124,338 | +€26,930 | +2.5% |
| Current investments | 50/53 | €800,000 | €2,700,000 | +€1.9m | +238% |
| Cash at bank and in hand | 54/58 | €5,224,174 | €2,893,644 | -€2.3m | -44.6% |
| Deferred charges and accrued income | 490/1 | €58,374 | €54,516 | -€3,858 | -6.6% |
| Total equity and liabilities | 10/49 | €9,756,218 | €9,739,952 | -€16,266 | -0.2% |
| Equity | 10/15 | €7,295,591 | €7,314,516 | +€18,925 | +0.3% |
| Contributions | 10/11 | €116,197 | €116,197 | = | 0.0% |
| Capital | 10 | €116,197 | €116,197 | = | 0.0% |
| Reserves | 13 | €6,083,190 | €7,149,001 | +€1.1m | +17.5% |
| Profit (loss) carried forward | 14 | €1,043,416 | €0 | -€1.0m | -100% |
| Investment grants | 15 | €52,788 | €49,318 | -€3,470 | -6.6% |
| Provisions and deferred taxes | 16 | €284,490 | €206,964 | -€77,525 | -27.3% |
| Provisions for liabilities and charges | 160/5 | €284,490 | €206,964 | -€77,525 | -27.3% |
| Pensions and similar obligations | 160 | €16,923 | €0 | -€16,923 | -100% |
| Major repairs and maintenance | 162 | €227,597 | €206,964 | -€20,632 | -9.1% |
| Other liabilities and charges | 164/5 | €39,970 | €0 | -€39,970 | -100% |
| Amounts payable | 17/49 | €2,176,137 | €2,218,472 | +€42,335 | +1.9% |
| Amounts payable after more than one year | 17 | €866,347 | €792,834 | -€73,514 | -8.5% |
| Financial debts | 170/4 | €866,347 | €792,834 | -€73,514 | -8.5% |
| Subordinated loans | 170 | €423,525 | €423,525 | = | 0.0% |
| Credit institutions | 173 | €442,822 | €369,308 | -€73,514 | -16.6% |
| Amounts payable within one year | 42/48 | €1,238,698 | €1,351,682 | +€112,984 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €70,128 | €73,514 | +€3,386 | +4.8% |
| Trade debts | 44 | €106,384 | €60,773 | -€45,612 | -42.9% |
| Suppliers | 440/4 | €106,384 | €60,773 | -€45,612 | -42.9% |
| Taxes, remuneration and social security | 45 | €1,032,330 | €1,107,742 | +€75,413 | +7.3% |
| Taxes | 450/3 | €15,818 | €24,898 | +€9,081 | +57.4% |
| Remuneration and social security | 454/9 | €1,016,512 | €1,082,844 | +€66,332 | +6.5% |
| Accrued charges and deferred income | 492/3 | €71,092 | €73,957 | +€2,865 | +4.0% |
| Operating income | 70/76A | €11,249,543 | €11,644,570 | +€395,027 | +3.5% |
| Membership fees, donations, legacies and grants | 73 | €10,934,641 | €11,227,094 | +€292,454 | +2.7% |
| Other operating income | 74 | €314,851 | €417,442 | +€102,591 | +32.6% |
| Non-recurring operating income | 76A | €51 | €33 | -€18 | -35.2% |
| Operating charges | 60/66A | €10,664,833 | €11,677,552 | +€1.0m | +9.5% |
| Goods for resale, raw materials and consumables | 60 | €374,041 | €418,822 | +€44,781 | +12.0% |
| Purchases | 600/8 | €374,041 | €418,822 | +€44,781 | +12.0% |
| Services and other goods | 61 | €940,380 | €1,001,061 | +€60,681 | +6.5% |
| Remuneration, social security and pensions | 62 | €9,042,093 | €9,950,093 | +€907,999 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206,269 | €266,448 | +€60,179 | +29.2% |
| Other operating charges | 640/8 | €158,668 | €118,653 | -€40,015 | -25.2% |
| Operating profit (loss) | 9901 | €584,710 | -€32,982 | -€617,692 | |
| Financial income | 75/76B | €160,501 | €84,235 | -€76,267 | -47.5% |
| Recurring financial income | 75 | €160,501 | €84,235 | -€76,267 | -47.5% |
| Income from current assets | 751 | €160,501 | €84,235 | -€76,267 | -47.5% |
| Financial charges | 65/66B | €32,758 | €28,858 | -€3,900 | -11.9% |
| Recurring financial charges | 65 | €32,758 | €28,858 | -€3,900 | -11.9% |
| Debt charges | 650 | €25,960 | €22,730 | -€3,230 | -12.4% |
| Other financial charges | 652/9 | €6,798 | €6,128 | -€670 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €712,453 | €22,395 | -€690,058 | -96.9% |
| Profit (loss) for the period | 9904 | €712,453 | €22,395 | -€690,058 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €712,453 | €22,395 | -€690,058 | -96.9% |
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 15 October 2026 via checked.be.