INSTITUT DECROLY: what changed
Two fiscal 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
INSTITUT DECROLY
NACE 87.991, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€162,626
2024 · €273,446-€436,072
Equity
€1.4m
2024 · €1.6m-€171,385
Cash
€493,718
2024 · €238,666+€255,052
Balance sheet total
€3.2m
2024 · €3.2m+€11,199
Largest movements
Assets
- Cash +€255,052
up €255,052 (+106.9%), from €238,666 to €493,718
mainly Tax, wage and social debts (+€190,747) and Depreciation (+€178,782)
- Tangible fixed assets -€166,959
down €166,959 (-14.4%), from €1.2m to €995,237
of which Other tangible fixed assets: -€124,202
- Receivables within one year -€94,043
down €94,043 (-8.3%), from €1.1m to €1.0m
of which Trade receivables: -€114,853
Equity and liabilities
- Tax, wage and social debts +€190,747
up €190,747 (+22.0%), from €867,869 to €1.1m
of which Remuneration and social security: +€191,883
- Profit (loss) carried forward -€162,626
down €162,626 (-11.3%), from €1.4m to €1.3m
- Debts after one year -€64,129
down €64,129 (-28.0%), from €229,136 to €165,006
- Trade debts +€39,729
up €39,729 (+26.8%), from €148,286 to €188,015
Income statement
- Turnover +€374,693
up €374,693 (+5.8%), from €6.5m to €6.9m
- Staff costs +€183,929
up €183,929 (+3.0%), from €6.2m to €6.4m
- Services and other goods -€164,032
down €164,032 (-14.0%), from €1.2m to €1.0m
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
€273,446
Turnover
+€374,693
Other operating income
-€970
Services and other goods
+€164,032
Staff costs
-€183,929
Depreciation
+€13,372
Write-downs
-€33,873
Other operating charges
-€108
Other operating items
-€760,949
Financial income
-€4,564
Financial charges
-€3,776
Result 2025
-€162,626
Cash bridge derived
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
+€337,462
Investment
-€11,823
Financing
-€70,588
Cash 2024
€238,666
From operations (derived)
+€337,462
Net result for the year
-€162,626
Depreciation
+€178,782
Receivables within one year
+€94,043
Deferred charges and accrued income
-€17,149
Provisions
+€9,728
Trade debts
+€39,729
Tax, wage and social debts
+€190,747
Accrued charges and deferred income
+€4,208
Investment (derived)
-€11,823
Investment in fixed assets (net)
-€11,823
Current investments
-€0
Financing
-€70,588
Debts after one year
-€64,129
Current portion of long-term debt
+€2,301
Contributions, distributions and other
-€8,760
Cash 2025
€493,718
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,234,904 | €3,246,103 | +€11,199 | +0.3% |
| Fixed assets | 21/28 | €1,162,195 | €995,237 | -€166,959 | -14.4% |
| Tangible fixed assets | 22/27 | €1,162,195 | €995,237 | -€166,959 | -14.4% |
| Plant, machinery and equipment | 23 | €94,068 | €68,173 | -€25,895 | -27.5% |
| Furniture and vehicles | 24 | €41,250 | €24,388 | -€16,862 | -40.9% |
| Other tangible fixed assets | 26 | €1,026,877 | €902,676 | -€124,202 | -12.1% |
| Current assets | 29/58 | €2,072,708 | €2,250,866 | +€178,158 | +8.6% |
| Amounts receivable within one year | 40/41 | €1,128,093 | €1,034,050 | -€94,043 | -8.3% |
| Trade receivables | 40 | €1,096,611 | €981,758 | -€114,853 | -10.5% |
| Other amounts receivable | 41 | €31,482 | €52,293 | +€20,810 | +66.1% |
| Current investments | 50/53 | €400,042 | €400,042 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €238,666 | €493,718 | +€255,052 | +106.9% |
| Deferred charges and accrued income | 490/1 | €305,907 | €323,056 | +€17,149 | +5.6% |
| Total equity and liabilities | 10/49 | €3,234,904 | €3,246,103 | +€11,199 | +0.3% |
| Equity | 10/15 | €1,615,712 | €1,444,326 | -€171,385 | -10.6% |
| Contributions | 10/11 | €86,731 | €86,731 | = | 0.0% |
| Capital | 10 | €86,731 | €86,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,436,365 | €1,273,740 | -€162,626 | -11.3% |
| Investment grants | 15 | €92,615 | €83,856 | -€8,760 | -9.5% |
| Provisions and deferred taxes | 16 | €307,774 | €317,502 | +€9,728 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €307,774 | €317,502 | +€9,728 | +3.2% |
| Pensions and similar obligations | 160 | €43,416 | €7,518 | -€35,898 | -82.7% |
| Major repairs and maintenance | 162 | €264,357 | €264,357 | = | 0.0% |
| Other liabilities and charges | 164/5 | - | €45,626 | +€45,626 | |
| Amounts payable | 17/49 | €1,311,419 | €1,484,275 | +€172,856 | +13.2% |
| Amounts payable after more than one year | 17 | €229,136 | €165,006 | -€64,129 | -28.0% |
| Financial debts | 170/4 | €229,136 | €165,006 | -€64,129 | -28.0% |
| Credit institutions | 173 | €229,136 | €165,006 | -€64,129 | -28.0% |
| Amounts payable within one year | 42/48 | €1,077,983 | €1,310,760 | +€232,777 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €61,828 | €64,129 | +€2,301 | +3.7% |
| Trade debts | 44 | €148,286 | €188,015 | +€39,729 | +26.8% |
| Suppliers | 440/4 | €148,286 | €188,015 | +€39,729 | +26.8% |
| Taxes, remuneration and social security | 45 | €867,869 | €1,058,616 | +€190,747 | +22.0% |
| Taxes | 450/3 | €188,403 | €187,267 | -€1,137 | -0.6% |
| Remuneration and social security | 454/9 | €679,466 | €871,349 | +€191,883 | +28.2% |
| Accrued charges and deferred income | 492/3 | €4,300 | €8,508 | +€4,208 | +97.9% |
| Operating income | 70/76A | €7,848,267 | €7,452,509 | -€395,758 | -5.0% |
| Turnover | 70 | €6,483,056 | €6,857,749 | +€374,693 | +5.8% |
| Other operating income | 74 | €530,810 | €529,840 | -€970 | -0.2% |
| Non-recurring operating income | 76A | €834,401 | €64,920 | -€769,481 | -92.2% |
| Operating charges | 60/66A | €7,576,043 | €7,608,017 | +€31,974 | +0.4% |
| Services and other goods | 61 | €1,173,210 | €1,009,178 | -€164,032 | -14.0% |
| Remuneration, social security and pensions | 62 | €6,185,875 | €6,369,805 | +€183,929 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192,154 | €178,782 | -€13,372 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €33,873 | +€33,873 | |
| Other operating charges | 640/8 | €6,543 | €6,651 | +€108 | +1.7% |
| Non-recurring operating charges | 66A | €2,223 | - | -€2,223 | |
| Operating profit (loss) | 9901 | €272,224 | -€155,508 | -€427,732 | |
| Financial income | 75/76B | €8,309 | €3,745 | -€4,564 | -54.9% |
| Recurring financial income | 75 | €8,309 | €3,745 | -€4,564 | -54.9% |
| Income from current assets | 751 | €8,309 | €3,745 | -€4,564 | -54.9% |
| Financial charges | 65/66B | €7,087 | €10,863 | +€3,776 | +53.3% |
| Recurring financial charges | 65 | €7,087 | €10,863 | +€3,776 | +53.3% |
| Debt charges | 650 | €7,087 | €10,863 | +€3,776 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €273,446 | -€162,626 | -€436,072 | |
| Profit (loss) for the period | 9904 | €273,446 | -€162,626 | -€436,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €273,446 | -€162,626 | -€436,072 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.