HK 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.
HK CARE
Largest movements
- Receivables after one year +€37,600
up €37,600 (+62.9%), from €59,800 to €97,400
- Receivables within one year -€28,500
down €28,500 (-96.6%), from €29,500 to €1,000
- Tangible fixed assets -€17,884
down €17,884 (-76.8%), from €23,297 to €5,413
of which Furniture and vehicles: -€17,564
- Deferred charges and accrued income +€1,572
up €1,572 (+51.9%), from €3,027 to €4,599
- Other debts -€5,054
down €5,054 (-99.4%), from €5,086 to €32
- Profit (loss) carried forward -€1,751
down €1,751 (-5.6%), from €31,445 to €29,694
- Other operating charges +€27,838
up €27,838 (+619%), from €4,498 to €32,336
- Gross operating margin -€26,066
down €26,066 (-41.2%), from €63,196 to €37,130
- Depreciation -€11,760
down €11,760 (-83.2%), from €14,134 to €2,373
- Taxes -€6,364
down €6,364 (-53.2%), from €11,960 to €5,597
- Financial charges -€2,171
down €2,171 (-93.6%), from €2,319 to €148
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 | €117,670 | €110,420 | -€7,249 | -6.2% |
| Fixed assets | 21/28 | €23,297 | €5,413 | -€17,884 | -76.8% |
| Tangible fixed assets | 22/27 | €23,297 | €5,413 | -€17,884 | -76.8% |
| Plant, machinery and equipment | 23 | €613 | €294 | -€320 | -52.1% |
| Furniture and vehicles | 24 | €22,684 | €5,120 | -€17,564 | -77.4% |
| Current assets | 29/58 | €94,373 | €105,007 | +€10,634 | +11.3% |
| Amounts receivable after more than one year | 29 | €59,800 | €97,400 | +€37,600 | +62.9% |
| Other amounts receivable | 291 | €59,800 | €97,400 | +€37,600 | +62.9% |
| Amounts receivable within one year | 40/41 | €29,500 | €1,000 | -€28,500 | -96.6% |
| Trade receivables | 40 | €29,500 | €1,000 | -€28,500 | -96.6% |
| Cash at bank and in hand | 54/58 | €2,046 | €2,008 | -€38 | -1.8% |
| Deferred charges and accrued income | 490/1 | €3,027 | €4,599 | +€1,572 | +51.9% |
| Total equity and liabilities | 10/49 | €117,670 | €110,420 | -€7,249 | -6.2% |
| Equity | 10/15 | €100,146 | €98,395 | -€1,751 | -1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,301 | €56,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,441 | €54,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,445 | €29,694 | -€1,751 | -5.6% |
| Amounts payable | 17/49 | €17,523 | €12,025 | -€5,498 | -31.4% |
| Amounts payable within one year | 42/48 | €17,523 | €12,025 | -€5,498 | -31.4% |
| Trade debts | 44 | €402 | €519 | +€117 | +29.2% |
| Suppliers | 440/4 | €402 | €519 | +€117 | +29.2% |
| Taxes, remuneration and social security | 45 | €12,036 | €11,474 | -€561 | -4.7% |
| Taxes | 450/3 | €12,036 | €11,474 | -€561 | -4.7% |
| Other amounts payable | 47/48 | €5,086 | €32 | -€5,054 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,134 | €2,373 | -€11,760 | -83.2% |
| Other operating charges | 640/8 | €4,498 | €32,336 | +€27,838 | +619% |
| Gross operating margin | 9900 | €63,196 | €37,130 | -€26,066 | -41.2% |
| Operating profit (loss) | 9901 | €44,565 | €2,421 | -€42,144 | -94.6% |
| Financial income | 75/76B | €1,100 | €1,572 | +€472 | +42.9% |
| Recurring financial income | 75 | €1,100 | €1,572 | +€472 | +42.9% |
| Financial charges | 65/66B | €2,319 | €148 | -€2,171 | -93.6% |
| Recurring financial charges | 65 | €2,319 | €148 | -€2,171 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €43,346 | €3,846 | -€39,501 | -91.1% |
| Income taxes | 67/77 | €11,960 | €5,597 | -€6,364 | -53.2% |
| Profit (loss) for the period | 9904 | €31,386 | -€1,751 | -€33,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,386 | -€1,751 | -€33,137 |
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 25 October 2026 via checked.be.