HEDER: what changed
Two financial 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
HEDER
NACE 87.201, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€719,053
2024 · -€128,406+€847,458
Equity
€4.2m
2024 · €3.4m+€773,086
Cash
€4.9m
2024 · €4.8m+€99,388
Balance sheet total
€12.4m
2024 · €11.6m+€869,067
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+110%), from €1.1m to €2.4m
of which Other amounts receivable: +€1.2m
- Intangible fixed assets -€333,243
down €333,243 (-75.4%), from €441,960 to €108,716
- Tangible fixed assets -€129,342
down €129,342 (-13.2%), from €983,120 to €853,777
of which Plant, machinery and equipment: -€170,369
Equity and liabilities
- Profit (loss) carried forward +€719,053
up €719,053, from -€443,271 to €275,782
- Debts within one year +€520,948
up €520,948 (+8.0%), from €6.5m to €7.1m
of which Tax, wage and social debts: +€299,808
- Debts after one year -€400,000
down €400,000 (-25.0%), from €1.6m to €1.2m
Income statement
- Turnover +€320,841
up €320,841 (+20.9%), from €1.5m to €1.9m
- Services and other goods +€315,846
up €315,846 (+8.3%), from €3.8m to €4.1m
- Staff costs -€145,202
down €145,202 (-0.5%), from €31.6m to €31.4m
- Goods and materials -€137,101
down €137,101 (-17.3%), from €792,985 to €655,884
of which Purchases: -€135,943
- Taxes -€74,459
new in 2025: -€74,459
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
-€128,406
Turnover
+€320,841
Other operating income
-€70,323
Goods and materials
+€137,101
Services and other goods
-€315,846
Staff costs
+€145,202
Depreciation
-€15,752
Write-downs
-€14,327
Other operating charges
+€18,522
Other operating items
+€616,904
Financial income
-€28,956
Financial charges
-€20,368
Taxes
+€74,459
Result 2025
€719,053
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€447,778
Investment
-€2,423
Financing
-€345,967
Cash 2024
€4.8m
From operations (derived)
+€447,778
Net result for the year
+€719,053
Depreciation
+€412,671
Stocks and contracts
+€1,854
Receivables within one year
-€1.2m
Deferred charges and accrued income
+€64,323
Debts within one year
+€520,948
Accrued charges and deferred income
-€24,968
Investment (derived)
-€2,423
Investment in fixed assets (net)
+€50,776
Current investments
-€53,199
Financing
-€345,967
Debts after one year
-€400,000
Contributions, distributions and other
+€54,033
Cash 2025
€4.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,572,078 | €12,441,144 | +€869,067 | +7.5% |
| Fixed assets | 21/28 | €1,427,481 | €964,034 | -€463,447 | -32.5% |
| Intangible fixed assets | 21 | €441,960 | €108,716 | -€333,243 | -75.4% |
| Tangible fixed assets | 22/27 | €983,120 | €853,777 | -€129,342 | -13.2% |
| Land and buildings | 22 | €190,669 | €252,096 | +€61,426 | +32.2% |
| Plant, machinery and equipment | 23 | €499,373 | €329,004 | -€170,369 | -34.1% |
| Furniture and vehicles | 24 | €293,077 | €255,714 | -€37,362 | -12.7% |
| Assets under construction and advance payments | 27 | - | €16,963 | +€16,963 | |
| Financial fixed assets | 28 | €2,402 | €1,541 | -€861 | -35.9% |
| Other financial fixed assets | 284/8 | €2,402 | €1,541 | -€861 | -35.9% |
| Amounts receivable and cash guarantees | 285/8 | €2,402 | €1,541 | -€861 | -35.9% |
| Current assets | 29/58 | €10,144,597 | €11,477,110 | +€1.3m | +13.1% |
| Stocks and contracts in progress | 3 | €18,620 | €16,767 | -€1,854 | -10.0% |
| Stocks | 30/36 | €18,620 | €16,767 | -€1,854 | -10.0% |
| Raw materials and consumables | 30/31 | €18,620 | €16,767 | -€1,854 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,131,778 | €2,377,880 | +€1.2m | +110% |
| Trade receivables | 40 | €483,912 | €489,123 | +€5,210 | +1.1% |
| Other amounts receivable | 41 | €647,865 | €1,888,757 | +€1.2m | +192% |
| Current investments | 50/53 | €2,120,382 | €2,173,581 | +€53,199 | +2.5% |
| Cash at bank and in hand | 54/58 | €4,765,580 | €4,864,968 | +€99,388 | +2.1% |
| Deferred charges and accrued income | 490/1 | €2,108,238 | €2,043,915 | -€64,323 | -3.1% |
| Total equity and liabilities | 10/49 | €11,572,078 | €12,441,144 | +€869,067 | +7.5% |
| Equity | 10/15 | €3,397,072 | €4,170,158 | +€773,086 | +22.8% |
| Contributions | 10/11 | €3,529,983 | €3,529,983 | = | 0.0% |
| Capital | 10 | €3,529,983 | €3,529,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€443,271 | €275,782 | +€719,053 | |
| Investment grants | 15 | €310,360 | €364,394 | +€54,033 | +17.4% |
| Amounts payable | 17/49 | €8,175,006 | €8,270,986 | +€95,980 | +1.2% |
| Amounts payable after more than one year | 17 | €1,600,000 | €1,200,000 | -€400,000 | -25.0% |
| Other amounts payable | 178/9 | €1,600,000 | €1,200,000 | -€400,000 | -25.0% |
| Amounts payable within one year | 42/48 | €6,536,711 | €7,057,659 | +€520,948 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €400,000 | €400,000 | = | 0.0% |
| Trade debts | 44 | €766,693 | €720,260 | -€46,434 | -6.1% |
| Suppliers | 440/4 | €766,693 | €720,260 | -€46,434 | -6.1% |
| Taxes, remuneration and social security | 45 | €5,301,745 | €5,601,552 | +€299,808 | +5.7% |
| Taxes | 450/3 | €1,228,578 | €1,292,067 | +€63,489 | +5.2% |
| Remuneration and social security | 454/9 | €4,073,167 | €4,309,485 | +€236,318 | +5.8% |
| Accrued charges and deferred income | 492/3 | €38,295 | €13,327 | -€24,968 | -65.2% |
| Operating income | 70/76A | €36,516,002 | €37,538,124 | +€1.0m | +2.8% |
| Turnover | 70 | €1,537,768 | €1,858,609 | +€320,841 | +20.9% |
| Membership fees, donations, legacies and grants | 73 | €33,572,162 | €34,417,153 | +€844,992 | +2.5% |
| Other operating income | 74 | €1,284,290 | €1,213,966 | -€70,323 | -5.5% |
| Non-recurring operating income | 76A | €121,783 | €48,396 | -€73,387 | -60.3% |
| Operating charges | 60/66A | €36,745,839 | €36,945,638 | +€199,800 | +0.5% |
| Goods for resale, raw materials and consumables | 60 | €792,985 | €655,884 | -€137,101 | -17.3% |
| Purchases | 600/8 | €789,974 | €654,030 | -€135,943 | -17.2% |
| Change in stocks: decrease (increase) | 609 | €3,012 | €1,854 | -€1,158 | -38.4% |
| Services and other goods | 61 | €3,823,878 | €4,139,723 | +€315,846 | +8.3% |
| Remuneration, social security and pensions | 62 | €31,574,446 | €31,429,244 | -€145,202 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396,919 | €412,671 | +€15,752 | +4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€40,105 | -€25,778 | +€14,327 | +35.7% |
| Other operating charges | 640/8 | €54,123 | €35,601 | -€18,522 | -34.2% |
| Non-recurring operating charges | 66A | €146,924 | €298,293 | +€151,370 | +103% |
| Operating profit (loss) | 9901 | -€229,836 | €592,486 | +€822,322 | |
| Financial income | 75/76B | €125,711 | €96,756 | -€28,956 | -23.0% |
| Recurring financial income | 75 | €28,514 | €96,756 | +€68,241 | +239% |
| Income from current assets | 751 | €15,205 | €9,428 | -€5,777 | -38.0% |
| Other financial income | 752/9 | €13,310 | €87,327 | +€74,018 | +556% |
| Non-recurring financial income | 76B | €97,197 | - | -€97,197 | |
| Financial charges | 65/66B | €24,280 | €44,648 | +€20,368 | +83.9% |
| Recurring financial charges | 65 | €24,280 | €44,648 | +€20,368 | +83.9% |
| Debt charges | 650 | €27,993 | €500 | -€27,493 | -98.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€20,194 | -€15,560 | +€4,634 | +22.9% |
| Other financial charges | 652/9 | €16,482 | €59,708 | +€43,227 | +262% |
| Profit (loss) for the period before taxes | 9903 | -€128,406 | €644,594 | +€772,999 | |
| Income taxes | 67/77 | - | -€74,459 | -€74,459 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €74,459 | +€74,459 | |
| Profit (loss) for the period | 9904 | -€128,406 | €719,053 | +€847,458 | |
| Profit (loss) for the period to be appropriated | 9905 | -€128,406 | €719,053 | +€847,458 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.