F-CARE: 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.
F-CARE
Largest movements
- Deferred charges and accrued income +€7,917
new in 2025: €7,917
- Receivables within one year -€3,980
down €3,980 (-48.9%), from €8,144 to €4,164
- Cash +€2,115
up €2,115 (+16.9%), from €12,526 to €14,641
mainly Net result for the year (+€8,522) and Receivables within one year (+€3,980)
- Tangible fixed assets +€2,001
new in 2025: €2,001
- Reserves +€8,522
up €8,522 (+111.0%), from €7,680 to €16,202
- Tax, wage and social debts +€2,467
up €2,467 (+90.8%), from €2,718 to €5,186
of which Remuneration and social security: +€1,954
- Trade debts -€1,807
down €1,807 (-63.0%), from €2,869 to €1,062
- Other debts -€1,129
down €1,129 (-33.2%), from €3,403 to €2,274
- Gross operating margin +€3,377
up €3,377 (+34.4%), from €9,818 to €13,196
- Financial charges +€1,467
up €1,467 (+3666700.0%), from €0 to €1,467
- Taxes +€513
up €513 (+24.0%), from €2,138 to €2,652
- Depreciation +€495
new in 2025: €495
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,671 | €28,723 | +€8,053 | +39.0% |
| Fixed assets | 21/28 | - | €2,001 | +€2,001 | |
| Tangible fixed assets | 22/27 | - | €2,001 | +€2,001 | |
| Furniture and vehicles | 24 | - | €2,001 | +€2,001 | |
| Current assets | 29/58 | €20,671 | €26,722 | +€6,052 | +29.3% |
| Amounts receivable within one year | 40/41 | €8,144 | €4,164 | -€3,980 | -48.9% |
| Other amounts receivable | 41 | €8,144 | €4,164 | -€3,980 | -48.9% |
| Cash at bank and in hand | 54/58 | €12,526 | €14,641 | +€2,115 | +16.9% |
| Deferred charges and accrued income | 490/1 | - | €7,917 | +€7,917 | |
| Total equity and liabilities | 10/49 | €20,671 | €28,723 | +€8,053 | +39.0% |
| Equity | 10/15 | €11,680 | €20,202 | +€8,522 | +73.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,680 | €16,202 | +€8,522 | +111.0% |
| Distributable reserves | 133 | €7,680 | €16,202 | +€8,522 | +111.0% |
| Amounts payable | 17/49 | €8,991 | €8,522 | -€469 | -5.2% |
| Amounts payable within one year | 42/48 | €8,991 | €8,522 | -€469 | -5.2% |
| Trade debts | 44 | €2,869 | €1,062 | -€1,807 | -63.0% |
| Suppliers | 440/4 | €2,869 | €1,062 | -€1,807 | -63.0% |
| Taxes, remuneration and social security | 45 | €2,718 | €5,186 | +€2,467 | +90.8% |
| Taxes | 450/3 | €2,638 | €3,152 | +€513 | +19.4% |
| Remuneration and social security | 454/9 | €80 | €2,034 | +€1,954 | +2442.6% |
| Other amounts payable | 47/48 | €3,403 | €2,274 | -€1,129 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €495 | +€495 | |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €9,818 | €13,196 | +€3,377 | +34.4% |
| Operating profit (loss) | 9901 | €9,818 | €12,635 | +€2,816 | +28.7% |
| Financial income | 75/76B | €0 | €5 | +€5 | +13025.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +13025.0% |
| Financial charges | 65/66B | €0 | €1,467 | +€1,467 | +3666700.0% |
| Recurring financial charges | 65 | €0 | €1,467 | +€1,467 | +3666700.0% |
| Profit (loss) for the period before taxes | 9903 | €9,818 | €11,173 | +€1,355 | +13.8% |
| Income taxes | 67/77 | €2,138 | €2,652 | +€513 | +24.0% |
| Profit (loss) for the period | 9904 | €7,680 | €8,522 | +€842 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,680 | €8,522 | +€842 | +11.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.