Emergence: what changed
Two fiscal 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
Emergence
NACE 87.991, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€81,045
2024 · €6,029+€75,016
Equity
€371,867
2024 · €290,822+€81,045
Cash
€306,049
2024 · €238,627+€67,422
Balance sheet total
€739,820
2024 · €667,787+€72,033
Largest movements
Assets
- Cash +€67,422
up €67,422 (+28.3%), from €238,627 to €306,049
mainly Net result for the year (+€81,045) and Depreciation (+€15,833)
- Deferred charges and accrued income +€9,119
new in 2025: €9,119
Equity and liabilities
- Profit (loss) carried forward +€81,045
up €81,045 (+27.9%), from €290,822 to €371,867
Income statement
- Gross operating margin +€143,369
up €143,369 (+19.9%), from €721,804 to €865,173
- Purchases and services +€76,979
new in 2025: €76,979
- Staff costs +€65,652
up €65,652 (+9.3%), from €703,175 to €768,827
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
€6,029
Gross operating margin
+€143,369
Staff costs
-€65,652
Depreciation
-€2,499
Other operating charges
+€521
Financial income
-€725
Financial charges
+€2
Result 2025
€81,045
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
+€83,013
Investment
-€15,591
Financing
€0
Cash 2024
€238,627
From operations (derived)
+€83,013
Net result for the year
+€81,045
Depreciation
+€15,833
Receivables within one year
+€4,267
Deferred charges and accrued income
-€9,119
Debts within one year
-€4,054
Accrued charges and deferred income
-€4,957
Investment (derived)
-€15,591
Investment in fixed assets (net)
-€12,468
Current investments
-€3,123
Cash 2025
€306,049
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €667,787 | €739,820 | +€72,033 | +10.8% |
| Fixed assets | 21/28 | €22,989 | €19,624 | -€3,365 | -14.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €22,221 | €18,856 | -€3,365 | -15.1% |
| Furniture and vehicles | 24 | €8,660 | €2,706 | -€5,953 | -68.7% |
| Other tangible fixed assets | 26 | €13,561 | €16,149 | +€2,589 | +19.1% |
| Financial fixed assets | 28 | €768 | €768 | = | 0.0% |
| Current assets | 29/58 | €644,798 | €720,196 | +€75,398 | +11.7% |
| Amounts receivable within one year | 40/41 | €5,632 | €1,365 | -€4,267 | -75.8% |
| Trade receivables | 40 | €1,014 | €1,319 | +€304 | +30.0% |
| Other amounts receivable | 41 | €4,618 | €47 | -€4,571 | -99.0% |
| Current investments | 50/53 | €400,539 | €403,663 | +€3,123 | +0.8% |
| Cash at bank and in hand | 54/58 | €238,627 | €306,049 | +€67,422 | +28.3% |
| Deferred charges and accrued income | 490/1 | - | €9,119 | +€9,119 | |
| Total equity and liabilities | 10/49 | €667,787 | €739,820 | +€72,033 | +10.8% |
| Equity | 10/15 | €290,822 | €371,867 | +€81,045 | +27.9% |
| Profit (loss) carried forward | 14 | €290,822 | €371,867 | +€81,045 | +27.9% |
| Amounts payable | 17/49 | €376,965 | €367,953 | -€9,012 | -2.4% |
| Amounts payable after more than one year | 17 | €2,479 | €2,479 | = | 0.0% |
| Financial debts | 170/4 | €2,479 | €2,479 | = | 0.0% |
| Amounts payable within one year | 42/48 | €368,707 | €364,653 | -€4,054 | -1.1% |
| Financial debts | 43 | €88 | €88 | = | 0.0% |
| Other loans | 439 | €88 | €88 | = | 0.0% |
| Trade debts | 44 | €674 | €13,503 | +€12,830 | +1904.5% |
| Suppliers | 440/4 | €674 | €13,503 | +€12,830 | +1904.5% |
| Taxes, remuneration and social security | 45 | €98,927 | €111,158 | +€12,231 | +12.4% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €98,927 | €111,158 | +€12,231 | +12.4% |
| Accrued charges and deferred income | 492/3 | €5,779 | €822 | -€4,957 | -85.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €76,979 | +€76,979 | |
| Remuneration, social security and pensions | 62 | €703,175 | €768,827 | +€65,652 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,334 | €15,833 | +€2,499 | +18.7% |
| Other operating charges | 640/8 | €3,394 | €2,873 | -€521 | -15.4% |
| Gross operating margin | 9900 | €721,804 | €865,173 | +€143,369 | +19.9% |
| Operating profit (loss) | 9901 | €1,901 | €77,640 | +€75,739 | +3983.3% |
| Financial income | 75/76B | €4,265 | €3,541 | -€725 | -17.0% |
| Recurring financial income | 75 | €4,265 | €3,541 | -€725 | -17.0% |
| Financial charges | 65/66B | €138 | €136 | -€2 | -1.3% |
| Recurring financial charges | 65 | €138 | €136 | -€2 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €6,029 | €81,045 | +€75,016 | +1244.4% |
| Profit (loss) for the period | 9904 | €6,029 | €81,045 | +€75,016 | +1244.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,029 | €81,045 | +€75,016 | +1244.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.