ESPERANCE: 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
ESPERANCE
NACE 87.301, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€28,287
2024 · €32,879-€4,592
Equity
€577,456
2024 · €549,169+€28,287
Cash
€595
2024 · €15,533-€14,938
Balance sheet total
€1.5m
2024 · €1.6m-€128,868
Largest movements
Assets
- Tangible fixed assets -€69,186
down €69,186 (-5.3%), from €1.3m to €1.2m
of which Land and buildings: -€62,840
- Receivables within one year -€40,907
down €40,907 (-15.4%), from €266,232 to €225,325
of which Trade receivables: -€42,706
Equity and liabilities
- Trade debts -€134,751
down €134,751 (-71.2%), from €189,157 to €54,406
- Debts after one year -€43,919
down €43,919 (-13.5%), from €324,350 to €280,431
- Profit (loss) carried forward +€39,811
up €39,811 (+48.7%), from €81,709 to €121,520
Income statement
- Gross operating margin +€39,847
up €39,847 (+2.6%), from €1.5m to €1.6m
- Staff costs +€28,423
up €28,423 (+2.1%), from €1.3m to €1.4m
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
€32,879
Gross operating margin
+€39,847
Staff costs
-€28,423
Depreciation
-€14,411
Other operating charges
-€1,005
Other operating items
+€4,612
Financial income
-€3,947
Financial charges
-€3,065
Taxes
+€1,799
Result 2025
€28,287
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
+€53,768
Investment
-€46,222
Financing
-€22,483
Cash 2024
€15,533
From operations (derived)
+€53,768
Net result for the year
+€28,287
Depreciation
+€115,408
Receivables within one year
+€40,907
Deferred charges and accrued income
+€3,838
Trade debts
-€134,751
Tax, wage and social debts
+€8,575
Other debts
-€8,496
Investment (derived)
-€46,222
Investment in fixed assets (net)
-€46,222
Financing
-€22,483
Debts after one year
-€43,919
Current portion of long-term debt
+€5,573
Short-term financial debts
+€15,862
Cash 2025
€595
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,594,739 | €1,465,871 | -€128,868 | -8.1% |
| Fixed assets | 21/28 | €1,308,310 | €1,239,124 | -€69,186 | -5.3% |
| Tangible fixed assets | 22/27 | €1,305,161 | €1,235,975 | -€69,186 | -5.3% |
| Land and buildings | 22 | €1,219,282 | €1,156,442 | -€62,840 | -5.2% |
| Plant, machinery and equipment | 23 | €28,994 | €38,933 | +€9,939 | +34.3% |
| Furniture and vehicles | 24 | €56,885 | €40,600 | -€16,284 | -28.6% |
| Financial fixed assets | 28 | €3,148 | €3,148 | = | 0.0% |
| Current assets | 29/58 | €286,429 | €226,747 | -€59,683 | -20.8% |
| Amounts receivable within one year | 40/41 | €266,232 | €225,325 | -€40,907 | -15.4% |
| Trade receivables | 40 | €262,992 | €220,286 | -€42,706 | -16.2% |
| Other amounts receivable | 41 | €3,240 | €5,039 | +€1,799 | +55.5% |
| Cash at bank and in hand | 54/58 | €15,533 | €595 | -€14,938 | -96.2% |
| Deferred charges and accrued income | 490/1 | €4,664 | €826 | -€3,838 | -82.3% |
| Total equity and liabilities | 10/49 | €1,594,739 | €1,465,871 | -€128,868 | -8.1% |
| Equity | 10/15 | €549,169 | €577,456 | +€28,287 | +5.2% |
| Contributions | 10/11 | €340,600 | €340,600 | = | 0.0% |
| Revaluation surpluses | 12 | €126,860 | €115,336 | -€11,524 | -9.1% |
| Profit (loss) carried forward | 14 | €81,709 | €121,520 | +€39,811 | +48.7% |
| Amounts payable | 17/49 | €1,045,570 | €888,415 | -€157,156 | -15.0% |
| Amounts payable after more than one year | 17 | €324,350 | €280,431 | -€43,919 | -13.5% |
| Financial debts | 170/4 | €324,350 | €280,431 | -€43,919 | -13.5% |
| Amounts payable within one year | 42/48 | €721,220 | €607,984 | -€113,237 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €164,416 | €169,989 | +€5,573 | +3.4% |
| Financial debts | 43 | €18,287 | €34,149 | +€15,862 | +86.7% |
| Credit institutions | 430/8 | €18,287 | €34,149 | +€15,862 | +86.7% |
| Trade debts | 44 | €189,157 | €54,406 | -€134,751 | -71.2% |
| Suppliers | 440/4 | €189,157 | €54,406 | -€134,751 | -71.2% |
| Taxes, remuneration and social security | 45 | €256,581 | €265,155 | +€8,575 | +3.3% |
| Taxes | 450/3 | €32,529 | €14,988 | -€17,542 | -53.9% |
| Remuneration and social security | 454/9 | €224,051 | €250,168 | +€26,117 | +11.7% |
| Other amounts payable | 47/48 | €92,780 | €84,284 | -€8,496 | -9.2% |
| Remuneration, social security and pensions | 62 | €1,348,704 | €1,377,127 | +€28,423 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,997 | €115,408 | +€14,411 | +14.3% |
| Other operating charges | 640/8 | €16,336 | €17,341 | +€1,005 | +6.2% |
| Non-recurring operating charges | 66A | €4,612 | - | -€4,612 | |
| Gross operating margin | 9900 | €1,529,999 | €1,569,847 | +€39,847 | +2.6% |
| Operating profit (loss) | 9901 | €59,350 | €59,970 | +€620 | +1.0% |
| Financial income | 75/76B | €4,034 | €86 | -€3,947 | -97.9% |
| Recurring financial income | 75 | €4,034 | €86 | -€3,947 | -97.9% |
| Financial charges | 65/66B | €13,744 | €16,809 | +€3,065 | +22.3% |
| Recurring financial charges | 65 | €13,744 | €16,809 | +€3,065 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €49,640 | €43,248 | -€6,392 | -12.9% |
| Income taxes | 67/77 | €16,760 | €14,961 | -€1,799 | -10.7% |
| Profit (loss) for the period | 9904 | €32,879 | €28,287 | -€4,592 | -14.0% |
| Transfer from tax-exempt reserves | 789 | €11,524 | €11,524 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,403 | €39,811 | -€4,592 | -10.3% |
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 2 October 2026 via checked.be.