Etre et soins: what changed
What changed
Etre et soins
filed annual accounts (NBB)
Net result for the year
€25,088
2024 · €38,315-€13,228
Equity
€170,175
2024 · €145,087+€25,088
Cash
€1,878
2024 · -+€1,878
Balance sheet total
€171,027
2024 · €162,581+€8,446
Largest movements
Assets
- Receivables within one year +€4,973
up €4,973 (+3.1%), from €161,832 to €166,805
of which Other amounts receivable: +€5,284
- Cash +€1,878
new in 2025: €1,878
mainly Net result for the year (+€25,088) and Depreciation (+€260)
Equity and liabilities
- Profit (loss) carried forward +€25,088
up €25,088 (+17.3%), from €145,087 to €170,175
- Tax, wage and social debts -€7,509
no longer reported in 2025 (was €7,509)
- Short-term financial debts -€4,126
no longer reported in 2025 (was €4,126)
- Current portion of long-term debt -€3,619
no longer reported in 2025 (was €3,619)
Income statement
- Turnover +€107,598
new in 2025: €107,598
- Purchases and services +€67,173
new in 2025: €67,173
- Taxes +€11,686
new in 2025: €11,686
- Gross operating margin +€9,822
up €9,822 (+31.5%), from €31,142 to €40,964
- Financial income -€9,162
no longer reported in 2025 (was €9,162)
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.
Result 2024
€38,315
Gross operating margin
+€9,822
Depreciation
-€239
Other operating charges
-€156
Financial income
-€9,162
Financial charges
-€1,807
Taxes
-€11,686
Result 2025
€25,088
raises the resultlowers the result
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.
From operations
+€10,972
Investment
-€1,349
Financing
-€7,745
Cash 2024
€0
From operations (derived)
+€10,972
Net result for the year
+€25,088
Depreciation
+€260
Receivables within one year
-€4,973
Deferred charges and accrued income
-€505
Trade debts
-€1,474
Tax, wage and social debts
-€7,509
Accrued charges and deferred income
+€86
Investment (derived)
-€1,349
Investment in fixed assets (net)
-€1,349
Financing
-€7,745
Current portion of long-term debt
-€3,619
Short-term financial debts
-€4,126
Cash 2025
€1,878
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,581 | €171,027 | +€8,446 | +5.2% |
| Fixed assets | 21/28 | €505 | €1,594 | +€1,089 | +216% |
| Tangible fixed assets | 22/27 | €505 | €1,594 | +€1,089 | +216% |
| Plant, machinery and equipment | 23 | €505 | €1,594 | +€1,089 | +216% |
| Current assets | 29/58 | €162,077 | €169,433 | +€7,356 | +4.5% |
| Amounts receivable within one year | 40/41 | €161,832 | €166,805 | +€4,973 | +3.1% |
| Trade receivables | 40 | €498 | €188 | -€310 | -62.3% |
| Other amounts receivable | 41 | €161,334 | €166,617 | +€5,284 | +3.3% |
| Cash at bank and in hand | 54/58 | - | €1,878 | +€1,878 | |
| Deferred charges and accrued income | 490/1 | €245 | €750 | +€505 | +206% |
| Total equity and liabilities | 10/49 | €162,581 | €171,027 | +€8,446 | +5.2% |
| Equity | 10/15 | €145,087 | €170,175 | +€25,088 | +17.3% |
| Profit (loss) carried forward | 14 | €145,087 | €170,175 | +€25,088 | +17.3% |
| Amounts payable | 17/49 | €17,494 | €852 | -€16,642 | -95.1% |
| Amounts payable within one year | 42/48 | €17,494 | €766 | -€16,728 | -95.6% |
| Current portion of amounts payable after more than one year | 42 | €3,619 | - | -€3,619 | |
| Financial debts | 43 | €4,126 | - | -€4,126 | |
| Credit institutions | 430/8 | €4,126 | - | -€4,126 | |
| Trade debts | 44 | €2,240 | €766 | -€1,474 | -65.8% |
| Suppliers | 440/4 | €2,240 | €766 | -€1,474 | -65.8% |
| Taxes, remuneration and social security | 45 | €7,509 | - | -€7,509 | |
| Taxes | 450/3 | €7,509 | - | -€7,509 | |
| Accrued charges and deferred income | 492/3 | - | €86 | +€86 | |
| Turnover | 70 | - | €107,598 | +€107,598 | |
| Non-recurring operating income | 76A | €1,901 | - | -€1,901 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €67,173 | +€67,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21 | €260 | +€239 | +1,113% |
| Other operating charges | 640/8 | €63 | €219 | +€156 | +248% |
| Gross operating margin | 9900 | €31,142 | €40,964 | +€9,822 | +31.5% |
| Operating profit (loss) | 9901 | €31,057 | €40,484 | +€9,427 | +30.4% |
| Financial income | 75/76B | €9,162 | - | -€9,162 | |
| Recurring financial income | 75 | €9,162 | - | -€9,162 | |
| Financial charges | 65/66B | €1,904 | €3,710 | +€1,807 | +94.9% |
| Recurring financial charges | 65 | €1,904 | €3,710 | +€1,807 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €38,315 | €36,774 | -€1,541 | -4.0% |
| Income taxes | 67/77 | - | €11,686 | +€11,686 | |
| Profit (loss) for the period | 9904 | €38,315 | €25,088 | -€13,228 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,315 | €25,088 | -€13,228 | -34.5% |
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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 1 November 2026 via checked.be.