De Raster: 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 Raster
NACE 87.205, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€335,478
2024 · €235,545+€99,933
Equity
€1.8m
2024 · €1.4m+€335,478
Cash
€1.1m
2024 · €647,089+€453,954
Balance sheet total
€2.8m
2024 · €2.4m+€381,817
Largest movements
Assets
- Cash +€453,954
up €453,954 (+70.2%), from €647,089 to €1.1m
mainly Current investments (+€400,101) and Net result for the year (+€335,478)
- Current investments -€400,101
no longer reported in 2025 (was €400,101)
- Receivables within one year +€351,243
up €351,243 (+47.9%), from €733,728 to €1.1m
of which Trade receivables: +€273,288
- Tangible fixed assets -€31,501
down €31,501 (-6.1%), from €516,117 to €484,617
Equity and liabilities
- Profit (loss) carried forward +€212,902
up €212,902 (+26.4%), from €806,144 to €1.0m
- Reserves +€122,575
up €122,575 (+21.7%), from €564,838 to €687,413
- Accrued charges and deferred income +€93,263
up €93,263 (+6740.9%), from €1,384 to €94,647
- Provisions -€64,388
down €64,388 (-77.0%), from €83,613 to €19,224
- Debts within one year +€38,412
up €38,412 (+5.5%), from €704,798 to €743,210
of which Tax, wage and social debts: +€116,098
Income statement
- Turnover +€527,459
up €527,459 (+22.2%), from €2.4m to €2.9m
- Staff costs +€490,300
up €490,300 (+21.7%), from €2.3m to €2.7m
- Other operating income +€75,957
up €75,957 (+6.9%), from €1.1m to €1.2m
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
€235,545
Turnover
+€527,459
Other operating income
+€75,957
Goods and materials
-€9,443
Services and other goods
-€25,565
Staff costs
-€490,300
Depreciation
+€4,180
Write-downs
+€328
Other operating charges
+€4,165
Other operating items
+€15,925
Financial income
-€2,356
Financial charges
-€417
Result 2025
€335,478
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.
From operations
+€100,589
Investment
+€374,312
Financing
-€20,948
Cash 2024
€647,089
From operations (derived)
+€100,589
Net result for the year
+€335,478
Depreciation
+€51,579
Receivables within one year
-€351,243
Deferred charges and accrued income
-€2,510
Provisions
-€64,388
Debts within one year
+€38,412
Accrued charges and deferred income
+€93,263
Investment (derived)
+€374,312
Investment in fixed assets (net)
-€25,789
Current investments
+€400,101
Financing
-€20,948
Debts after one year
-€20,948
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,390,574 | €2,772,391 | +€381,817 | +16.0% |
| Fixed assets | 21/28 | €596,963 | €571,174 | -€25,789 | -4.3% |
| Intangible fixed assets | 21 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €516,117 | €484,617 | -€31,501 | -6.1% |
| Land and buildings | 22 | €386,264 | €372,772 | -€13,493 | -3.5% |
| Furniture and vehicles | 24 | €101,505 | €87,401 | -€14,105 | -13.9% |
| Other tangible fixed assets | 26 | €28,348 | €24,445 | -€3,903 | -13.8% |
| Financial fixed assets | 28 | €60,846 | €66,557 | +€5,711 | +9.4% |
| Other financial fixed assets | 284/8 | €60,846 | €66,557 | +€5,711 | +9.4% |
| Amounts receivable and cash guarantees | 285/8 | €60,846 | €66,557 | +€5,711 | +9.4% |
| Current assets | 29/58 | €1,793,611 | €2,201,217 | +€407,606 | +22.7% |
| Amounts receivable within one year | 40/41 | €733,728 | €1,084,972 | +€351,243 | +47.9% |
| Trade receivables | 40 | €242,346 | €515,634 | +€273,288 | +112.8% |
| Other amounts receivable | 41 | €491,382 | €569,337 | +€77,955 | +15.9% |
| Current investments | 50/53 | €400,101 | - | -€400,101 | |
| Cash at bank and in hand | 54/58 | €647,089 | €1,101,043 | +€453,954 | +70.2% |
| Deferred charges and accrued income | 490/1 | €12,692 | €15,203 | +€2,510 | +19.8% |
| Total equity and liabilities | 10/49 | €2,390,574 | €2,772,391 | +€381,817 | +16.0% |
| Equity | 10/15 | €1,443,925 | €1,779,402 | +€335,478 | +23.2% |
| Contributions | 10/11 | €72,942 | €72,942 | = | 0.0% |
| Capital | 10 | €72,942 | €72,942 | = | 0.0% |
| Reserves | 13 | €564,838 | €687,413 | +€122,575 | +21.7% |
| Profit (loss) carried forward | 14 | €806,144 | €1,019,047 | +€212,902 | +26.4% |
| Provisions and deferred taxes | 16 | €83,613 | €19,224 | -€64,388 | -77.0% |
| Provisions for liabilities and charges | 160/5 | €83,613 | €19,224 | -€64,388 | -77.0% |
| Major repairs and maintenance | 162 | - | €19,224 | +€19,224 | |
| Other liabilities and charges | 164/5 | €83,613 | - | -€83,613 | |
| Amounts payable | 17/49 | €863,037 | €973,764 | +€110,728 | +12.8% |
| Amounts payable after more than one year | 17 | €156,855 | €135,907 | -€20,948 | -13.4% |
| Financial debts | 170/4 | €156,855 | €135,907 | -€20,948 | -13.4% |
| Credit institutions | 173 | €156,855 | €135,907 | -€20,948 | -13.4% |
| Amounts payable within one year | 42/48 | €704,798 | €743,210 | +€38,412 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €45,573 | €20,948 | -€24,625 | -54.0% |
| Trade debts | 44 | €173,881 | €109,479 | -€64,402 | -37.0% |
| Suppliers | 440/4 | €173,881 | €109,479 | -€64,402 | -37.0% |
| Advances received on contracts in progress | 46 | €41,391 | €39,716 | -€1,675 | -4.0% |
| Taxes, remuneration and social security | 45 | €412,549 | €528,647 | +€116,098 | +28.1% |
| Taxes | 450/3 | €57,813 | €71,397 | +€13,583 | +23.5% |
| Remuneration and social security | 454/9 | €354,736 | €457,250 | +€102,514 | +28.9% |
| Accrued charges and deferred income | 492/3 | €1,384 | €94,647 | +€93,263 | +6740.9% |
| Operating income | 70/76A | €3,522,069 | €4,086,097 | +€564,028 | +16.0% |
| Turnover | 70 | €2,378,953 | €2,906,412 | +€527,459 | +22.2% |
| Other operating income | 74 | €1,093,305 | €1,169,263 | +€75,957 | +6.9% |
| Non-recurring operating income | 76A | €49,811 | €10,422 | -€39,388 | -79.1% |
| Operating charges | 60/66A | €3,293,951 | €3,755,273 | +€461,322 | +14.0% |
| Goods for resale, raw materials and consumables | 60 | €141,025 | €150,468 | +€9,443 | +6.7% |
| Purchases | 600/8 | €141,025 | €150,468 | +€9,443 | +6.7% |
| Services and other goods | 61 | €818,153 | €843,718 | +€25,565 | +3.1% |
| Remuneration, social security and pensions | 62 | €2,259,352 | €2,749,653 | +€490,300 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,759 | €51,579 | -€4,180 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,888 | -€3,216 | -€328 | -11.4% |
| Other operating charges | 640/8 | €19,499 | €15,334 | -€4,165 | -21.4% |
| Non-recurring operating charges | 66A | €3,050 | €12,125 | +€9,075 | +297.5% |
| Operating profit (loss) | 9901 | €228,118 | €330,824 | +€102,706 | +45.0% |
| Financial income | 75/76B | €10,973 | €8,617 | -€2,356 | -21.5% |
| Recurring financial income | 75 | €10,973 | €8,617 | -€2,356 | -21.5% |
| Income from current assets | 751 | €10,908 | €8,576 | -€2,332 | -21.4% |
| Other financial income | 752/9 | €66 | €41 | -€24 | -37.1% |
| Financial charges | 65/66B | €3,547 | €3,964 | +€417 | +11.8% |
| Recurring financial charges | 65 | €3,547 | €3,964 | +€417 | +11.8% |
| Debt charges | 650 | €3,402 | €3,034 | -€368 | -10.8% |
| Other financial charges | 652/9 | €144 | €929 | +€785 | +543.4% |
| Profit (loss) for the period before taxes | 9903 | €235,545 | €335,478 | +€99,933 | +42.4% |
| Profit (loss) for the period | 9904 | €235,545 | €335,478 | +€99,933 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €235,545 | €335,478 | +€99,933 | +42.4% |
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 10 October 2026 via checked.be.