Home Delano: 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
Home Delano
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€411,650
2024 · €456,621-€44,970
Equity
€6.1m
2024 · €5.7m+€409,774
Cash
€417,627
2024 · €419,006-€1,379
Balance sheet total
€8.3m
2024 · €7.1m+€1.2m
Largest movements
Assets
- Tangible fixed assets +€2.2m
up €2.2m (+91.2%), from €2.4m to €4.6m
of which Assets under construction and advance payments: +€2.2m
- Current investments -€976,752
down €976,752 (-24.3%), from €4.0m to €3.0m
Equity and liabilities
- Debts after one year +€792,924
up €792,924 (+305%), from €259,875 to €1.1m
- Profit (loss) carried forward +€411,650
up €411,650 (+11.2%), from €3.7m to €4.1m
Income statement
- Other operating income +€196,616
up €196,616 (+3.4%), from €5.8m to €6.0m
- Staff costs +€150,183
up €150,183 (+3.5%), from €4.2m to €4.4m
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
€456,621
Staff costs
-€150,183
Depreciation
-€5
Write-downs
+€10,374
Other operating charges
-€4,055
Other operating items
+€133,908
Financial income
-€39,112
Financial charges
-€7,632
Taxes
+€11,734
Result 2025
€411,650
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
+€725,649
Investment
-€1.5m
Financing
+€791,048
Cash 2024
€419,006
From operations (derived)
+€725,649
Net result for the year
+€411,650
Depreciation
+€304,781
Smaller working-capital items
+€13,757
Provisions
-€30,250
Debts within one year
+€25,711
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€2.5m
Current investments
+€976,752
Financing
+€791,048
Debts after one year
+€792,924
Contributions, distributions and other
-€1,876
Cash 2025
€417,627
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,078,564 | €8,280,698 | +€1.2m | +17.0% |
| Fixed assets | 21/28 | €2,406,006 | €4,596,053 | +€2.2m | +91.0% |
| Tangible fixed assets | 22/27 | €2,401,740 | €4,591,787 | +€2.2m | +91.2% |
| Land and buildings | 22 | €1,896,356 | €2,002,496 | +€106,140 | +5.6% |
| Plant, machinery and equipment | 23 | €316,557 | €270,632 | -€45,926 | -14.5% |
| Furniture and vehicles | 24 | €188,827 | €128,932 | -€59,895 | -31.7% |
| Assets under construction and advance payments | 27 | - | €2,189,727 | +€2.2m | |
| Financial fixed assets | 28 | €4,266 | €4,266 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €4,000 | €4,000 | = | 0.0% |
| Participating interests | 282 | €4,000 | €4,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €266 | €266 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €266 | €266 | = | 0.0% |
| Current assets | 29/58 | €4,672,558 | €3,684,645 | -€987,913 | -21.1% |
| Stocks and contracts in progress | 3 | €13,393 | €12,103 | -€1,290 | -9.6% |
| Stocks | 30/36 | €13,393 | €12,103 | -€1,290 | -9.6% |
| Raw materials and consumables | 30/31 | €13,393 | €12,103 | -€1,290 | -9.6% |
| Amounts receivable within one year | 40/41 | €190,407 | €184,711 | -€5,696 | -3.0% |
| Trade receivables | 40 | €129,908 | €132,151 | +€2,243 | +1.7% |
| Other amounts receivable | 41 | €60,499 | €52,560 | -€7,939 | -13.1% |
| Current investments | 50/53 | €4,022,952 | €3,046,200 | -€976,752 | -24.3% |
| Cash at bank and in hand | 54/58 | €419,006 | €417,627 | -€1,379 | -0.3% |
| Deferred charges and accrued income | 490/1 | €26,801 | €24,004 | -€2,796 | -10.4% |
| Total equity and liabilities | 10/49 | €7,078,564 | €8,280,698 | +€1.2m | +17.0% |
| Equity | 10/15 | €5,700,908 | €6,110,683 | +€409,774 | +7.2% |
| Contributions | 10/11 | €1,244,018 | €1,244,018 | = | 0.0% |
| Capital | 10 | €1,244,018 | €1,244,018 | = | 0.0% |
| Revaluation surpluses | 12 | €763,330 | €763,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,676,678 | €4,088,328 | +€411,650 | +11.2% |
| Investment grants | 15 | €16,882 | €15,006 | -€1,876 | -11.1% |
| Provisions and deferred taxes | 16 | €216,406 | €186,156 | -€30,250 | -14.0% |
| Provisions for liabilities and charges | 160/5 | €216,406 | €186,156 | -€30,250 | -14.0% |
| Other liabilities and charges | 164/5 | €216,406 | €186,156 | -€30,250 | -14.0% |
| Amounts payable | 17/49 | €1,161,250 | €1,983,860 | +€822,610 | +70.8% |
| Amounts payable after more than one year | 17 | €259,875 | €1,052,799 | +€792,924 | +305% |
| Financial debts | 170/4 | €259,875 | €1,052,799 | +€792,924 | +305% |
| Credit institutions | 173 | €259,875 | €1,052,799 | +€792,924 | +305% |
| Amounts payable within one year | 42/48 | €901,375 | €927,086 | +€25,711 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €57,731 | €58,368 | +€638 | +1.1% |
| Trade debts | 44 | €54,011 | €54,606 | +€596 | +1.1% |
| Suppliers | 440/4 | €54,011 | €54,606 | +€596 | +1.1% |
| Taxes, remuneration and social security | 45 | €718,076 | €751,616 | +€33,540 | +4.7% |
| Taxes | 450/3 | €52,201 | €60,173 | +€7,972 | +15.3% |
| Remuneration and social security | 454/9 | €665,876 | €691,443 | +€25,567 | +3.8% |
| Accrued charges and deferred income | 492/3 | - | €3,975 | +€3,975 | |
| Operating income | 70/76A | €5,809,367 | €6,005,983 | +€196,616 | +3.4% |
| Other operating income | 74 | €5,809,367 | €6,005,983 | +€196,616 | +3.4% |
| Operating charges | 60/66A | €5,412,211 | €5,618,787 | +€206,576 | +3.8% |
| Goods for resale, raw materials and consumables | 60 | €341,355 | €353,381 | +€12,026 | +3.5% |
| Purchases | 600/8 | €343,657 | €352,091 | +€8,433 | +2.5% |
| Change in stocks: decrease (increase) | 609 | -€2,303 | €1,290 | +€3,593 | |
| Services and other goods | 61 | €487,895 | €523,461 | +€35,565 | +7.3% |
| Remuneration, social security and pensions | 62 | €4,246,520 | €4,396,703 | +€150,183 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304,777 | €304,781 | +€5 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,400 | €26 | -€10,374 | -99.7% |
| Other operating charges | 640/8 | €61,861 | €65,916 | +€4,055 | +6.6% |
| Non-recurring operating charges | 66A | €2,703 | €4,769 | +€2,066 | +76.4% |
| Operating profit (loss) | 9901 | €397,157 | €387,197 | -€9,960 | -2.5% |
| Financial income | 75/76B | €95,251 | €56,139 | -€39,112 | -41.1% |
| Recurring financial income | 75 | €95,251 | €56,139 | -€39,112 | -41.1% |
| Other financial income | 752/9 | €95,251 | €56,139 | -€39,112 | -41.1% |
| Financial charges | 65/66B | €7,774 | €15,406 | +€7,632 | +98.2% |
| Recurring financial charges | 65 | €7,774 | €15,406 | +€7,632 | +98.2% |
| Debt charges | 650 | €3,832 | €11,092 | +€7,261 | +189% |
| Other financial charges | 652/9 | €3,943 | €4,314 | +€371 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €484,633 | €427,929 | -€56,704 | -11.7% |
| Income taxes | 67/77 | €28,013 | €16,279 | -€11,734 | -41.9% |
| Taxes | 670/3 | €28,013 | €16,279 | -€11,734 | -41.9% |
| Profit (loss) for the period | 9904 | €456,621 | €411,650 | -€44,970 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €456,621 | €411,650 | -€44,970 | -9.8% |
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 24 October 2026 via checked.be.