HOME & QUALITY CARE: what changed
HOME & QUALITY CARE
Largest movements
- Deferred charges and accrued income +€44,108
new in 2025: €44,108
- Tangible fixed assets -€27,239
down €27,239 (-13.5%), from €202,312 to €175,073
of which Land and buildings: -€19,535
- Receivables within one year +€22,938
up €22,938 (+43.5%), from €52,766 to €75,704
of which Trade receivables: +€26,654
- Cash +€16,413
up €16,413 (+447%), from €3,669 to €20,082
mainly Trade debts (+€72,660) and Depreciation (+€27,249)
- Trade debts +€72,660
new in 2025: €72,660
- Profit (loss) carried forward -€30,106
down €30,106 (-12.7%), from €236,379 to €206,273
- Contributions +€12,000
up €12,000 (+149%), from €8,060 to €20,060
of which Contributions outside capital: +€8,060
- Tax, wage and social debts +€4,382
up €4,382 (+44.8%), from €9,775 to €14,157
of which Remuneration and social security: +€8,802
- Gross operating margin -€18,303
down €18,303 (-65.6%), from €27,894 to €9,591
- Taxes +€3,900
new in 2025: €3,900
- Other operating charges +€3,591
up €3,591 (+1,306%), from €275 to €3,866
- Financial charges +€2,700
up €2,700 (+136%), from €1,982 to €4,682
- Depreciation -€481
down €481 (-1.7%), from €27,730 to €27,249
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,747 | €314,967 | +€56,220 | +21.7% |
| Fixed assets | 21/28 | €202,312 | €175,073 | -€27,239 | -13.5% |
| Tangible fixed assets | 22/27 | €202,312 | €175,073 | -€27,239 | -13.5% |
| Land and buildings | 22 | €179,163 | €159,628 | -€19,535 | -10.9% |
| Plant, machinery and equipment | 23 | €8,032 | €6,404 | -€1,628 | -20.3% |
| Furniture and vehicles | 24 | €15,117 | €9,041 | -€6,076 | -40.2% |
| Current assets | 29/58 | €56,435 | €139,894 | +€83,459 | +148% |
| Amounts receivable within one year | 40/41 | €52,766 | €75,704 | +€22,938 | +43.5% |
| Trade receivables | 40 | €318 | €26,972 | +€26,654 | +8,382% |
| Other amounts receivable | 41 | €52,448 | €48,732 | -€3,716 | -7.1% |
| Cash at bank and in hand | 54/58 | €3,669 | €20,082 | +€16,413 | +447% |
| Deferred charges and accrued income | 490/1 | - | €44,108 | +€44,108 | |
| Total equity and liabilities | 10/49 | €258,747 | €314,967 | +€56,220 | +21.7% |
| Equity | 10/15 | €244,439 | €226,333 | -€18,106 | -7.4% |
| Contributions | 10/11 | €8,060 | €20,060 | +€12,000 | +149% |
| Capital | 10 | €8,060 | €12,000 | +€3,940 | +48.9% |
| Issued capital | 100 | €8,060 | €12,000 | +€3,940 | +48.9% |
| Contributions outside capital | 11 | - | €8,060 | +€8,060 | |
| Other | 1109/19 | - | €8,060 | +€8,060 | |
| Profit (loss) carried forward | 14 | €236,379 | €206,273 | -€30,106 | -12.7% |
| Amounts payable | 17/49 | €14,308 | €88,634 | +€74,326 | +519% |
| Amounts payable within one year | 42/48 | €14,308 | €88,634 | +€74,326 | +519% |
| Current portion of amounts payable after more than one year | 42 | €3,663 | €1,260 | -€2,403 | -65.6% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | - | €72,660 | +€72,660 | |
| Suppliers | 440/4 | - | €72,660 | +€72,660 | |
| Taxes, remuneration and social security | 45 | €9,775 | €14,157 | +€4,382 | +44.8% |
| Taxes | 450/3 | €9,775 | €5,355 | -€4,420 | -45.2% |
| Remuneration and social security | 454/9 | - | €8,802 | +€8,802 | |
| Other amounts payable | 47/48 | €870 | €557 | -€313 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,730 | €27,249 | -€481 | -1.7% |
| Other operating charges | 640/8 | €275 | €3,866 | +€3,591 | +1,306% |
| Gross operating margin | 9900 | €27,894 | €9,591 | -€18,303 | -65.6% |
| Operating profit (loss) | 9901 | -€111 | -€21,524 | -€21,413 | -19,291% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €1,982 | €4,682 | +€2,700 | +136% |
| Recurring financial charges | 65 | €1,982 | €4,682 | +€2,700 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€2,076 | -€26,206 | -€24,130 | -1,162% |
| Income taxes | 67/77 | - | €3,900 | +€3,900 | |
| Profit (loss) for the period | 9904 | -€2,076 | -€30,106 | -€28,030 | -1,350% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,076 | -€30,106 | -€28,030 | -1,350% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.