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GIOCare: 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

GIOCare

BE 0791.827.133
NACE 86.940, Nursing and midwifery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,445
2024 · €9,367-€3,922
Equity
€35,445
2024 · €30,000+€5,445
Cash
€15,753
2024 · €9,470+€6,283
Balance sheet total
€64,834
2024 · €42,065+€22,769

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€19,338

    up €19,338 (+907.5%), from €2,131 to €21,469

  • Cash +€6,283

    up €6,283 (+66.4%), from €9,470 to €15,753

    mainly Debts after one year (+€15,403) and Net result for the year (+€5,445)

  • Deferred charges and accrued income -€3,498

    down €3,498 (-27.8%), from €12,594 to €9,096

Equity and liabilities
  • Debts after one year +€15,403

    new in 2025: €15,403

  • Profit (loss) carried forward +€5,445

    new in 2025: €5,445

  • Current portion of long-term debt +€3,576

    up €3,576 (+140.0%), from €2,554 to €6,130

  • Tax, wage and social debts -€3,212

    down €3,212 (-33.8%), from €9,512 to €6,300

  • Trade debts +€1,557

    new in 2025: €1,557

Income statement
  • Taxes +€9,689

    up €9,689 (+184.3%), from €5,258 to €14,947

  • Gross operating margin +€6,113

    up €6,113 (+33.9%), from €18,023 to €24,136

  • Depreciation +€353

    up €353 (+19.5%), from €1,809 to €2,162

From the 2024 result to the 2025 result

effect on the 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 €9,367
Gross operating margin +€6,113
Depreciation -€353
Other operating charges -€12
Financial income +€0
Financial charges +€20
Taxes -€9,689
Result 2025 €5,445

Cash bridge derived

cash 2024 to 2025

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 +€8,805
Investment -€21,500
Financing +€18,979
Cash 2024 €9,470
Net result for the year +€5,445
Depreciation +€2,162
Receivables within one year -€646
Deferred charges and accrued income +€3,498
Trade debts +€1,557
Tax, wage and social debts -€3,212
Investment in fixed assets (net) -€21,500
Debts after one year +€15,403
Current portion of long-term debt +€3,576
Cash 2025 €15,753
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €42,065 €64,834 +€22,769 +54.1%
Fixed assets 21/28 €2,131 €21,469 +€19,338 +907.5%
Tangible fixed assets 22/27 €2,131 €21,469 +€19,338 +907.5%
Furniture and vehicles 24 €2,131 €21,469 +€19,338 +907.5%
Current assets 29/58 €39,935 €43,366 +€3,431 +8.6%
Amounts receivable within one year 40/41 €17,871 €18,517 +€646 +3.6%
Trade receivables 40 €773 €11,053 +€10,280 +1329.5%
Other amounts receivable 41 €17,098 €7,463 -€9,634 -56.3%
Cash at bank and in hand 54/58 €9,470 €15,753 +€6,283 +66.4%
Deferred charges and accrued income 490/1 €12,594 €9,096 -€3,498 -27.8%
Total equity and liabilities 10/49 €42,065 €64,834 +€22,769 +54.1%
Equity 10/15 €30,000 €35,445 +€5,445 +18.1%
Contributions 10/11 €5,000 €5,000 = 0.0%
Outside capital 11 €5,000 €5,000 = 0.0%
Other 1109/19 €5,000 €5,000 = 0.0%
Reserves 13 €25,000 €25,000 = 0.0%
Distributable reserves 133 €25,000 €25,000 = 0.0%
Profit (loss) carried forward 14 - €5,445 +€5,445
Amounts payable 17/49 €12,065 €29,389 +€17,324 +143.6%
Amounts payable after more than one year 17 - €15,403 +€15,403
Financial debts 170/4 - €15,403 +€15,403
Amounts payable within one year 42/48 €12,065 €13,987 +€1,921 +15.9%
Current portion of amounts payable after more than one year 42 €2,554 €6,130 +€3,576 +140.0%
Trade debts 44 - €1,557 +€1,557
Suppliers 440/4 - €1,557 +€1,557
Taxes, remuneration and social security 45 €9,512 €6,300 -€3,212 -33.8%
Taxes 450/3 €9,512 €6,300 -€3,212 -33.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,809 €2,162 +€353 +19.5%
Other operating charges 640/8 €387 €400 +€12 +3.2%
Gross operating margin 9900 €18,023 €24,136 +€6,113 +33.9%
Operating profit (loss) 9901 €15,827 €21,574 +€5,747 +36.3%
Financial income 75/76B - €0 +€0
Recurring financial income 75 - €0 +€0
Financial charges 65/66B €1,203 €1,182 -€20 -1.7%
Recurring financial charges 65 €1,203 €1,182 -€20 -1.7%
Profit (loss) for the period before taxes 9903 €14,625 €20,392 +€5,767 +39.4%
Income taxes 67/77 €5,258 €14,947 +€9,689 +184.3%
Profit (loss) for the period 9904 €9,367 €5,445 -€3,922 -41.9%
Profit (loss) for the period to be appropriated 9905 €9,367 €5,445 -€3,922 -41.9%

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 29 September 2026 via checked.be.