HIGH CARE: 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.
HIGH CARE
Largest movements
- Cash +€34,806
up €34,806 (+15.7%), from €222,388 to €257,194
mainly Net result for the year (+€46,566) and Depreciation (+€25,285)
- Tangible fixed assets -€24,917
down €24,917 (-12.0%), from €208,085 to €183,169
of which Plant, machinery and equipment: -€18,342
- Reserves +€46,566
up €46,566 (+16.9%), from €275,530 to €322,096
of which Distributable reserves: +€46,566
- Debts after one year -€31,724
down €31,724 (-34.7%), from €91,532 to €59,808
- Tax, wage and social debts -€8,605
down €8,605 (-31.4%), from €27,421 to €18,816
of which Taxes: -€8,514
- Current portion of long-term debt +€7,257
up €7,257 (+40.2%), from €18,062 to €25,319
- Trade debts -€5,191
down €5,191 (-52.0%), from €9,987 to €4,796
- Gross operating margin +€3,919
up €3,919 (+3.5%), from €111,019 to €114,939
- Other operating charges +€2,254
up €2,254 (+51.5%), from €4,378 to €6,632
- Depreciation -€1,294
down €1,294 (-4.9%), from €26,578 to €25,285
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €478,040 | €491,431 | +€13,391 | +2.8% |
| Fixed assets | 21/28 | €208,085 | €183,169 | -€24,917 | -12.0% |
| Tangible fixed assets | 22/27 | €208,085 | €183,169 | -€24,917 | -12.0% |
| Land and buildings | 22 | €157,451 | €150,893 | -€6,558 | -4.2% |
| Plant, machinery and equipment | 23 | €50,102 | €31,760 | -€18,342 | -36.6% |
| Furniture and vehicles | 24 | €533 | €515 | -€17 | -3.3% |
| Current assets | 29/58 | €269,955 | €308,262 | +€38,308 | +14.2% |
| Amounts receivable within one year | 40/41 | €35,276 | €36,584 | +€1,308 | +3.7% |
| Trade receivables | 40 | €35,276 | €35,276 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,308 | +€1,308 | |
| Cash at bank and in hand | 54/58 | €222,388 | €257,194 | +€34,806 | +15.7% |
| Deferred charges and accrued income | 490/1 | €12,291 | €14,484 | +€2,194 | +17.8% |
| Total equity and liabilities | 10/49 | €478,040 | €491,431 | +€13,391 | +2.8% |
| Equity | 10/15 | €290,710 | €337,277 | +€46,566 | +16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €275,530 | €322,096 | +€46,566 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €273,670 | €320,236 | +€46,566 | +17.0% |
| Profit (loss) carried forward | 14 | €2,780 | €2,780 | = | 0.0% |
| Amounts payable | 17/49 | €187,330 | €154,154 | -€33,176 | -17.7% |
| Amounts payable after more than one year | 17 | €91,532 | €59,808 | -€31,724 | -34.7% |
| Financial debts | 170/4 | €91,532 | €59,808 | -€31,724 | -34.7% |
| Amounts payable within one year | 42/48 | €95,798 | €94,347 | -€1,452 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €18,062 | €25,319 | +€7,257 | +40.2% |
| Trade debts | 44 | €9,987 | €4,796 | -€5,191 | -52.0% |
| Suppliers | 440/4 | €9,987 | €4,796 | -€5,191 | -52.0% |
| Taxes, remuneration and social security | 45 | €27,421 | €18,816 | -€8,605 | -31.4% |
| Taxes | 450/3 | €27,330 | €18,816 | -€8,514 | -31.2% |
| Remuneration and social security | 454/9 | €91 | - | -€91 | |
| Other amounts payable | 47/48 | €40,328 | €45,416 | +€5,088 | +12.6% |
| Remuneration, social security and pensions | 62 | €13,793 | €14,732 | +€939 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,578 | €25,285 | -€1,294 | -4.9% |
| Other operating charges | 640/8 | €4,378 | €6,632 | +€2,254 | +51.5% |
| Gross operating margin | 9900 | €111,019 | €114,939 | +€3,919 | +3.5% |
| Operating profit (loss) | 9901 | €66,269 | €68,289 | +€2,020 | +3.0% |
| Financial income | 75/76B | - | €615 | +€615 | |
| Recurring financial income | 75 | - | €615 | +€615 | |
| Financial charges | 65/66B | €4,535 | €3,646 | -€890 | -19.6% |
| Recurring financial charges | 65 | €4,535 | €3,646 | -€890 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €61,734 | €65,258 | +€3,525 | +5.7% |
| Income taxes | 67/77 | €18,832 | €18,692 | -€141 | -0.7% |
| Profit (loss) for the period | 9904 | €42,901 | €46,566 | +€3,665 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,901 | €46,566 | +€3,665 | +8.5% |
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.