DN RESPECT SOINS: what changed
DN RESPECT SOINS
Largest movements
- Tangible fixed assets -€192,533
down €192,533 (-97.1%), from €198,205 to €5,672
of which Land and buildings: -€195,303
- Cash +€57,304
up €57,304 (+2,105%), from €2,722 to €60,026
mainly Investment in fixed assets (net) (+€190,935) and Net result for the year (+€40,699)
- Receivables within one year +€48,359
up €48,359 (+57.2%), from €84,596 to €132,956
of which Other amounts receivable: +€46,373
- Receivables after one year -€9,117
down €9,117 (-4.1%), from €221,000 to €211,883
- Debts after one year -€145,907
down €145,907 (-91.6%), from €159,367 to €13,460
- Other debts +€31,658
new in 2025: €31,658
- Tax, wage and social debts +€12,932
up €12,932 (+111%), from €11,619 to €24,550
- Reserves +€6,887
up €6,887 (+2.1%), from €327,068 to €333,955
of which Distributable reserves: +€6,887
- Depreciation -€13,983
down €13,983 (-89.7%), from €15,582 to €1,598
- Financial charges +€5,894
up €5,894 (+74.3%), from €7,937 to €13,831
- Gross operating margin +€5,279
up €5,279 (+8.6%), from €61,598 to €66,877
- Taxes +€5,181
up €5,181 (+30.1%), from €17,214 to €22,395
- Other operating charges -€3,653
no longer reported in 2025 (was €3,653)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510,186 | €416,532 | -€93,653 | -18.4% |
| Fixed assets | 21/28 | €198,205 | €5,672 | -€192,533 | -97.1% |
| Tangible fixed assets | 22/27 | €198,205 | €5,672 | -€192,533 | -97.1% |
| Land and buildings | 22 | €195,303 | - | -€195,303 | |
| Plant, machinery and equipment | 23 | €1,102 | €1,702 | +€600 | +54.4% |
| Furniture and vehicles | 24 | €1,799 | €3,970 | +€2,170 | +121% |
| Current assets | 29/58 | €311,981 | €410,861 | +€98,879 | +31.7% |
| Amounts receivable after more than one year | 29 | €221,000 | €211,883 | -€9,117 | -4.1% |
| Other amounts receivable | 291 | €221,000 | €211,883 | -€9,117 | -4.1% |
| Amounts receivable within one year | 40/41 | €84,596 | €132,956 | +€48,359 | +57.2% |
| Trade receivables | 40 | €11,143 | €13,129 | +€1,986 | +17.8% |
| Other amounts receivable | 41 | €73,454 | €119,827 | +€46,373 | +63.1% |
| Cash at bank and in hand | 54/58 | €2,722 | €60,026 | +€57,304 | +2,105% |
| Deferred charges and accrued income | 490/1 | €3,663 | €5,996 | +€2,333 | +63.7% |
| Total equity and liabilities | 10/49 | €510,186 | €416,532 | -€93,653 | -18.4% |
| Equity | 10/15 | €333,268 | €340,155 | +€6,887 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €327,068 | €333,955 | +€6,887 | +2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €325,208 | €332,095 | +€6,887 | +2.1% |
| Amounts payable | 17/49 | €176,918 | €76,378 | -€100,540 | -56.8% |
| Amounts payable after more than one year | 17 | €159,367 | €13,460 | -€145,907 | -91.6% |
| Financial debts | 170/4 | €159,367 | €13,460 | -€145,907 | -91.6% |
| Amounts payable within one year | 42/48 | €17,551 | €58,916 | +€41,365 | +236% |
| Current portion of amounts payable after more than one year | 42 | €2,553 | €2,545 | -€8 | -0.3% |
| Trade debts | 44 | €3,379 | €163 | -€3,217 | -95.2% |
| Suppliers | 440/4 | €3,379 | €163 | -€3,217 | -95.2% |
| Taxes, remuneration and social security | 45 | €11,619 | €24,550 | +€12,932 | +111% |
| Taxes | 450/3 | €11,619 | €24,550 | +€12,932 | +111% |
| Other amounts payable | 47/48 | - | €31,658 | +€31,658 | |
| Accrued charges and deferred income | 492/3 | - | €4,002 | +€4,002 | |
| Remuneration, social security and pensions | 62 | €92 | €159 | +€67 | +72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,582 | €1,598 | -€13,983 | -89.7% |
| Other operating charges | 640/8 | €3,653 | - | -€3,653 | |
| Gross operating margin | 9900 | €61,598 | €66,877 | +€5,279 | +8.6% |
| Operating profit (loss) | 9901 | €42,272 | €65,120 | +€22,848 | +54.1% |
| Financial income | 75/76B | €9,471 | €11,804 | +€2,333 | +24.6% |
| Recurring financial income | 75 | €9,471 | €11,804 | +€2,333 | +24.6% |
| Financial charges | 65/66B | €7,937 | €13,831 | +€5,894 | +74.3% |
| Recurring financial charges | 65 | €7,937 | €13,831 | +€5,894 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €43,806 | €63,093 | +€19,287 | +44.0% |
| Income taxes | 67/77 | €17,214 | €22,395 | +€5,181 | +30.1% |
| Profit (loss) for the period | 9904 | €26,592 | €40,699 | +€14,107 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,592 | €40,699 | +€14,107 | +53.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.