FOYER TIBERIADE: what changed
What changed
FOYER TIBERIADE
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
€105,539
2024 · -€9,187+€114,726
Equity
€2.8m
2024 · €2.4m+€462,201
Cash
€478,921
2024 · €496,037-€17,116
Balance sheet total
€3.6m
2024 · €3.2m+€427,378
Largest movements
Assets
- Tangible fixed assets +€733,097
up €733,097 (+45.3%), from €1.6m to €2.4m
of which Other tangible fixed assets: +€698,990
- Current investments -€316,000
down €316,000 (-31.1%), from €1.0m to €700,000
- Deferred charges and accrued income +€48,773
up €48,773 (+708%), from €6,888 to €55,660
Equity and liabilities
- Investment grants +€356,662
up €356,662 (+83.3%), from €428,080 to €784,742
- Contributions +€105,539
up €105,539 (+5.5%), from €1.9m to €2.0m
- Debts after one year -€42,968
down €42,968 (-5.8%), from €745,064 to €702,096
Income statement
- Gross operating margin +€198,626
up €198,626 (+23.3%), from €850,951 to €1.0m
- Staff costs +€35,196
up €35,196 (+4.5%), from €785,394 to €820,590
- Depreciation +€34,828
up €34,828 (+43.3%), from €80,379 to €115,207
- Financial income -€12,640
down €12,640 (-35.7%), from €35,389 to €22,749
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
-€9,187
Gross operating margin
+€198,626
Staff costs
-€35,196
Depreciation
-€34,828
Other operating charges
-€504
Financial income
-€12,640
Financial charges
-€731
Result 2025
€105,539
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
+€201,494
Investment
-€532,304
Financing
+€313,694
Cash 2024
€496,037
From operations (derived)
+€201,494
Net result for the year
+€105,539
Depreciation
+€115,207
Receivables within one year
+€21,375
Deferred charges and accrued income
-€48,773
Debts within one year
+€8,146
Investment (derived)
-€532,304
Investment in fixed assets (net)
-€848,304
Current investments
+€316,000
Financing
+€313,694
Debts after one year
-€42,968
Contributions, distributions and other
+€356,662
Cash 2025
€478,921
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,174,539 | €3,601,918 | +€427,378 | +13.5% |
| Fixed assets | 21/28 | €1,619,376 | €2,352,473 | +€733,097 | +45.3% |
| Tangible fixed assets | 22/27 | €1,619,376 | €2,352,473 | +€733,097 | +45.3% |
| Land and buildings | 22 | €39,656 | €54,495 | +€14,839 | +37.4% |
| Plant, machinery and equipment | 23 | €2,766 | €29,510 | +€26,744 | +967% |
| Furniture and vehicles | 24 | €2,091 | €721 | -€1,370 | -65.5% |
| Leasing and similar rights | 25 | €15,844 | €9,737 | -€6,107 | -38.5% |
| Other tangible fixed assets | 26 | €1,559,020 | €2,258,010 | +€698,990 | +44.8% |
| Current assets | 29/58 | €1,555,163 | €1,249,445 | -€305,718 | -19.7% |
| Amounts receivable within one year | 40/41 | €36,239 | €14,864 | -€21,375 | -59.0% |
| Trade receivables | 40 | €36,239 | €14,744 | -€21,495 | -59.3% |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Current investments | 50/53 | €1,016,000 | €700,000 | -€316,000 | -31.1% |
| Cash at bank and in hand | 54/58 | €496,037 | €478,921 | -€17,116 | -3.5% |
| Deferred charges and accrued income | 490/1 | €6,888 | €55,660 | +€48,773 | +708% |
| Total equity and liabilities | 10/49 | €3,174,539 | €3,601,918 | +€427,378 | +13.5% |
| Equity | 10/15 | €2,355,311 | €2,817,512 | +€462,201 | +19.6% |
| Contributions | 10/11 | €1,927,231 | €2,032,770 | +€105,539 | +5.5% |
| Capital | 10 | €1,927,231 | €2,032,770 | +€105,539 | +5.5% |
| Investment grants | 15 | €428,080 | €784,742 | +€356,662 | +83.3% |
| Amounts payable | 17/49 | €819,228 | €784,406 | -€34,822 | -4.3% |
| Amounts payable after more than one year | 17 | €745,064 | €702,096 | -€42,968 | -5.8% |
| Financial debts | 170/4 | €745,064 | €702,096 | -€42,968 | -5.8% |
| Amounts payable within one year | 42/48 | €74,165 | €82,311 | +€8,146 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €41,448 | €42,968 | +€1,520 | +3.7% |
| Trade debts | 44 | €2,375 | €2,782 | +€407 | +17.2% |
| Suppliers | 440/4 | €2,375 | €2,782 | +€407 | +17.2% |
| Taxes, remuneration and social security | 45 | €30,341 | €31,426 | +€1,084 | +3.6% |
| Taxes | 450/3 | €8,179 | €9,431 | +€1,252 | +15.3% |
| Remuneration and social security | 454/9 | €22,162 | €21,995 | -€168 | -0.8% |
| Remuneration, social security and pensions | 62 | €785,394 | €820,590 | +€35,196 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,379 | €115,207 | +€34,828 | +43.3% |
| Other operating charges | 640/8 | €2,425 | €2,930 | +€504 | +20.8% |
| Gross operating margin | 9900 | €850,951 | €1,049,577 | +€198,626 | +23.3% |
| Operating profit (loss) | 9901 | -€17,248 | €110,850 | +€128,097 | |
| Financial income | 75/76B | €35,389 | €22,749 | -€12,640 | -35.7% |
| Recurring financial income | 75 | €35,389 | €22,749 | -€12,640 | -35.7% |
| Financial charges | 65/66B | €27,329 | €28,060 | +€731 | +2.7% |
| Recurring financial charges | 65 | €22,120 | €28,060 | +€5,940 | +26.9% |
| Non-recurring financial charges | 66B | €5,209 | - | -€5,209 | |
| Profit (loss) for the period before taxes | 9903 | -€9,187 | €105,539 | +€114,726 | |
| Profit (loss) for the period | 9904 | -€9,187 | €105,539 | +€114,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,187 | €105,539 | +€114,726 |
Next steps
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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 2 November 2026 via checked.be.