Het Laar: 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
Het Laar
NACE 87.301, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€215,832
2024 · €353,774-€137,942
Equity
€3.7m
2024 · €3.5m+€215,832
Cash
€2.4m
2024 · €2.2m+€215,450
Balance sheet total
€13.8m
2024 · €14.2m-€322,705
Largest movements
Assets
- Tangible fixed assets -€634,553
down €634,553 (-5.6%), from €11.3m to €10.7m
of which Land and buildings: -€523,975
- Cash +€215,450
up €215,450 (+9.9%), from €2.2m to €2.4m
mainly Depreciation (+€800,777) and Net result for the year (+€215,832)
Equity and liabilities
- Debts after one year -€790,000
down €790,000 (-9.0%), from €8.8m to €8.0m
- Profit (loss) carried forward +€215,832
up €215,832 (+22.4%), from €962,032 to €1.2m
- Trade debts +€203,158
up €203,158 (+157.6%), from €128,889 to €332,047
Income statement
- Staff costs +€180,103
up €180,103 (+3.6%), from €5.0m to €5.1m
- Services and other goods +€119,034
up €119,034 (+10.9%), from €1.1m to €1.2m
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
€353,774
Turnover
+€60,051
Other operating income
+€34,075
Goods and materials
-€44,598
Services and other goods
-€119,034
Staff costs
-€180,103
Depreciation
-€4,885
Other operating charges
+€15,103
Other operating items
+€93,245
Financial income
-€4,911
Financial charges
+€12,201
Taxes
+€916
Result 2025
€215,832
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.
From operations
+€1.2m
Investment
-€166,224
Financing
-€790,000
Cash 2024
€2.2m
From operations (derived)
+€1.2m
Net result for the year
+€215,832
Depreciation
+€800,777
Stocks and contracts
+€2,898
Receivables within one year
-€31,977
Deferred charges and accrued income
-€67,319
Trade debts
+€203,158
Tax, wage and social debts
+€78,587
Accrued charges and deferred income
-€29,592
Investment (derived)
-€166,224
Investment in fixed assets (net)
-€166,224
Financing
-€790,000
Debts after one year
-€790,000
Not broken down
-€692
Cash 2025
€2.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,155,911 | €13,833,205 | -€322,705 | -2.3% |
| Fixed assets | 21/28 | €11,308,188 | €10,673,635 | -€634,553 | -5.6% |
| Tangible fixed assets | 22/27 | €11,307,813 | €10,673,260 | -€634,553 | -5.6% |
| Land and buildings | 22 | €10,324,582 | €9,800,608 | -€523,975 | -5.1% |
| Plant, machinery and equipment | 23 | €141,099 | €246,857 | +€105,758 | +75.0% |
| Furniture and vehicles | 24 | €839,704 | €625,796 | -€213,908 | -25.5% |
| Assets under construction and advance payments | 27 | €2,427 | €0 | -€2,427 | -100.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Other financial fixed assets | 284/8 | €375 | €375 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €2,847,722 | €3,159,570 | +€311,847 | +11.0% |
| Stocks and contracts in progress | 3 | €14,400 | €11,502 | -€2,898 | -20.1% |
| Stocks | 30/36 | €14,400 | €11,502 | -€2,898 | -20.1% |
| Goods purchased for resale | 34 | €14,400 | €11,502 | -€2,898 | -20.1% |
| Amounts receivable within one year | 40/41 | €571,680 | €603,657 | +€31,977 | +5.6% |
| Trade receivables | 40 | €571,680 | €603,657 | +€31,977 | +5.6% |
| Cash at bank and in hand | 54/58 | €2,178,385 | €2,393,834 | +€215,450 | +9.9% |
| Deferred charges and accrued income | 490/1 | €83,258 | €150,577 | +€67,319 | +80.9% |
| Total equity and liabilities | 10/49 | €14,155,911 | €13,833,205 | -€322,705 | -2.3% |
| Equity | 10/15 | €3,511,941 | €3,727,774 | +€215,832 | +6.1% |
| Contributions | 10/11 | €353,152 | €353,152 | = | 0.0% |
| Capital | 10 | €353,152 | €353,152 | = | 0.0% |
| Reserves | 13 | €2,196,757 | €2,196,757 | = | 0.0% |
| Profit (loss) carried forward | 14 | €962,032 | €1,177,865 | +€215,832 | +22.4% |
| Amounts payable | 17/49 | €10,643,970 | €10,105,432 | -€538,538 | -5.1% |
| Amounts payable after more than one year | 17 | €8,770,000 | €7,980,000 | -€790,000 | -9.0% |
| Financial debts | 170/4 | €8,770,000 | €7,980,000 | -€790,000 | -9.0% |
| Credit institutions | 173 | €8,770,000 | €7,980,000 | -€790,000 | -9.0% |
| Amounts payable within one year | 42/48 | €1,838,551 | €2,119,604 | +€281,054 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €790,000 | €790,000 | = | 0.0% |
| Trade debts | 44 | €128,889 | €332,047 | +€203,158 | +157.6% |
| Suppliers | 440/4 | €128,889 | €332,047 | +€203,158 | +157.6% |
| Taxes, remuneration and social security | 45 | €918,179 | €996,766 | +€78,587 | +8.6% |
| Taxes | 450/3 | €51,398 | €45,158 | -€6,240 | -12.1% |
| Remuneration and social security | 454/9 | €866,781 | €951,608 | +€84,827 | +9.8% |
| Accrued charges and deferred income | 492/3 | €35,419 | €5,827 | -€29,592 | -83.5% |
| Operating income | 70/76A | €7,657,327 | €7,752,280 | +€94,953 | +1.2% |
| Turnover | 70 | €6,573,951 | €6,634,002 | +€60,051 | +0.9% |
| Membership fees, donations, legacies and grants | 73 | €894,610 | €943,247 | +€48,636 | +5.4% |
| Other operating income | 74 | €101,175 | €135,250 | +€34,075 | +33.7% |
| Non-recurring operating income | 76A | €87,590 | €39,781 | -€47,809 | -54.6% |
| Operating charges | 60/66A | €7,179,120 | €7,420,221 | +€241,101 | +3.4% |
| Goods for resale, raw materials and consumables | 60 | €212,158 | €256,756 | +€44,598 | +21.0% |
| Purchases | 600/8 | €211,894 | €253,858 | +€41,964 | +19.8% |
| Change in stocks: decrease (increase) | 609 | €264 | €2,898 | +€2,634 | +997.5% |
| Services and other goods | 61 | €1,095,440 | €1,214,474 | +€119,034 | +10.9% |
| Remuneration, social security and pensions | 62 | €4,958,379 | €5,138,482 | +€180,103 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €795,892 | €800,777 | +€4,885 | +0.6% |
| Other operating charges | 640/8 | €24,835 | €9,732 | -€15,103 | -60.8% |
| Non-recurring operating charges | 66A | €94,368 | €0 | -€94,368 | -100.0% |
| Operating profit (loss) | 9901 | €478,207 | €332,059 | -€146,148 | -30.6% |
| Financial income | 75/76B | €28,296 | €23,385 | -€4,911 | -17.4% |
| Recurring financial income | 75 | €28,296 | €23,385 | -€4,911 | -17.4% |
| Income from current assets | 751 | €28,289 | €22,926 | -€5,363 | -19.0% |
| Other financial income | 752/9 | €7 | €458 | +€451 | +6718.6% |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €151,556 | €139,355 | -€12,201 | -8.1% |
| Recurring financial charges | 65 | €151,556 | €139,355 | -€12,201 | -8.1% |
| Debt charges | 650 | €147,918 | €136,760 | -€11,158 | -7.5% |
| Other financial charges | 652/9 | €3,638 | €2,595 | -€1,043 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €354,946 | €216,088 | -€138,858 | -39.1% |
| Income taxes | 67/77 | €1,172 | €256 | -€916 | -78.2% |
| Taxes | 670/3 | €1,172 | €256 | -€916 | -78.2% |
| Profit (loss) for the period | 9904 | €353,774 | €215,832 | -€137,942 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €353,774 | €215,832 | -€137,942 | -39.0% |
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 10 October 2026 via checked.be.