HOME CARE CSM: 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.
HOME CARE CSM
Largest movements
- Receivables within one year +€18,398
up €18,398 (+74.7%), from €24,636 to €43,034
- Deferred charges and accrued income -€8,596
down €8,596 (-95.1%), from €9,036 to €441
- Tangible fixed assets -€7,333
down €7,333 (-47.2%), from €15,531 to €8,197
- Cash +€1,358
up €1,358 (+34.9%), from €3,888 to €5,246
mainly Net result for the year (+€10,727) and Deferred charges and accrued income (+€8,596)
- Profit (loss) carried forward +€10,727
up €10,727 (+42.4%), from €25,321 to €36,048
- Debts after one year -€5,567
down €5,567 (-42.9%), from €12,982 to €7,415
- Tax, wage and social debts -€1,039
down €1,039 (-14.3%), from €7,281 to €6,242
of which Taxes: -€1,039
- Trade debts -€599
down €599 (-80.4%), from €745 to €146
- Gross operating margin -€15,468
down €15,468 (-40.2%), from €38,498 to €23,031
- Taxes -€3,395
down €3,395 (-43.0%), from €7,892 to €4,497
- Financial income -€1,974
down €1,974 (-52.1%), from €3,787 to €1,812
- Other operating charges -€1,239
down €1,239 (-51.5%), from €2,406 to €1,167
- Depreciation +€864
up €864 (+13.4%), from €6,469 to €7,333
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 | €53,091 | €56,918 | +€3,827 | +7.2% |
| Fixed assets | 21/28 | €15,531 | €8,197 | -€7,333 | -47.2% |
| Tangible fixed assets | 22/27 | €15,531 | €8,197 | -€7,333 | -47.2% |
| Furniture and vehicles | 24 | €15,531 | €8,197 | -€7,333 | -47.2% |
| Current assets | 29/58 | €37,560 | €48,721 | +€11,160 | +29.7% |
| Amounts receivable within one year | 40/41 | €24,636 | €43,034 | +€18,398 | +74.7% |
| Other amounts receivable | 41 | €24,636 | €43,034 | +€18,398 | +74.7% |
| Cash at bank and in hand | 54/58 | €3,888 | €5,246 | +€1,358 | +34.9% |
| Deferred charges and accrued income | 490/1 | €9,036 | €441 | -€8,596 | -95.1% |
| Total equity and liabilities | 10/49 | €53,091 | €56,918 | +€3,827 | +7.2% |
| Equity | 10/15 | €26,821 | €37,548 | +€10,727 | +40.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,321 | €36,048 | +€10,727 | +42.4% |
| Amounts payable | 17/49 | €26,270 | €19,370 | -€6,900 | -26.3% |
| Amounts payable after more than one year | 17 | €12,982 | €7,415 | -€5,567 | -42.9% |
| Financial debts | 170/4 | €12,982 | €7,415 | -€5,567 | -42.9% |
| Amounts payable within one year | 42/48 | €13,288 | €11,955 | -€1,333 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €5,262 | €5,567 | +€305 | +5.8% |
| Trade debts | 44 | €745 | €146 | -€599 | -80.4% |
| Suppliers | 440/4 | €745 | €146 | -€599 | -80.4% |
| Taxes, remuneration and social security | 45 | €7,281 | €6,242 | -€1,039 | -14.3% |
| Taxes | 450/3 | €7,281 | €6,242 | -€1,039 | -14.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,469 | €7,333 | +€864 | +13.4% |
| Other operating charges | 640/8 | €2,406 | €1,167 | -€1,239 | -51.5% |
| Gross operating margin | 9900 | €38,498 | €23,031 | -€15,468 | -40.2% |
| Operating profit (loss) | 9901 | €29,623 | €14,415 | -€15,208 | -51.3% |
| Financial income | 75/76B | €3,787 | €1,812 | -€1,974 | -52.1% |
| Recurring financial income | 75 | €3,787 | €1,812 | -€1,974 | -52.1% |
| Financial charges | 65/66B | €914 | €1,004 | +€89 | +9.8% |
| Recurring financial charges | 65 | €914 | €1,004 | +€89 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €32,495 | €15,224 | -€17,271 | -53.2% |
| Income taxes | 67/77 | €7,892 | €4,497 | -€3,395 | -43.0% |
| Profit (loss) for the period | 9904 | €24,603 | €10,727 | -€13,876 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,603 | €10,727 | -€13,876 | -56.4% |
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.