INSTITUT DU BON PASTEUR: 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
INSTITUT DU BON PASTEUR
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€290,575
2024 · €301,725-€11,150
Equity
€6.8m
2024 · €6.5m+€290,575
Cash
€5.2m
2024 · €4.6m+€575,547
Balance sheet total
€10.4m
2024 · €10.5m-€28,473
Largest movements
Assets
- Current investments -€750,000
down €750,000 (-100%), from €750,000 to €0
- Cash +€575,547
up €575,547 (+12.5%), from €4.6m to €5.2m
mainly Current investments (+€750,000) and Depreciation (+€336,627)
- Receivables within one year +€283,383
up €283,383 (+36.9%), from €768,094 to €1.1m
of which Trade receivables: +€290,064
- Tangible fixed assets -€131,664
down €131,664 (-3.0%), from €4.3m to €4.2m
Equity and liabilities
- Reserves +€290,575
up €290,575 (+7.5%), from €3.9m to €4.2m
- Debts after one year -€188,749
down €188,749 (-13.2%), from €1.4m to €1.2m
- Debts within one year -€133,520
down €133,520 (-5.3%), from €2.5m to €2.4m
of which Trade debts: -€152,700
Income statement
- Staff costs +€453,576
up €453,576 (+3.8%), from €12.0m to €12.5m
- Services and other goods -€124,008
down €124,008 (-7.0%), from €1.8m to €1.6m
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
€301,725
Staff costs
-€453,576
Depreciation
-€16,482
Other operating charges
+€22,461
Other operating items
+€491,930
Financial income
-€58,578
Financial charges
+€2,033
Taxes
+€1,062
Result 2025
€290,575
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
+€219,259
Investment
+€545,037
Financing
-€188,749
Cash 2024
€4.6m
From operations (derived)
+€219,259
Net result for the year
+€290,575
Depreciation
+€336,627
Receivables within one year
-€283,383
Deferred charges and accrued income
+€5,739
Debts within one year
-€133,520
Accrued charges and deferred income
+€3,221
Investment (derived)
+€545,037
Investment in fixed assets (net)
-€204,963
Current investments
+€750,000
Financing
-€188,749
Debts after one year
-€188,749
Cash 2025
€5.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,462,465 | €10,433,992 | -€28,473 | -0.3% |
| Fixed assets | 21/28 | €4,344,438 | €4,212,774 | -€131,664 | -3.0% |
| Tangible fixed assets | 22/27 | €4,327,884 | €4,196,220 | -€131,664 | -3.0% |
| Land and buildings | 22 | €3,429,495 | €3,391,686 | -€37,809 | -1.1% |
| Plant, machinery and equipment | 23 | €483,830 | €451,658 | -€32,172 | -6.6% |
| Furniture and vehicles | 24 | €315,401 | €253,718 | -€61,683 | -19.6% |
| Other tangible fixed assets | 26 | €99,158 | €99,158 | = | 0.0% |
| Financial fixed assets | 28 | €16,554 | €16,554 | = | 0.0% |
| Other financial fixed assets | 284/8 | €16,554 | €16,554 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €16,554 | €16,554 | = | 0.0% |
| Current assets | 29/58 | €6,118,027 | €6,221,218 | +€103,191 | +1.7% |
| Amounts receivable within one year | 40/41 | €768,094 | €1,051,477 | +€283,383 | +36.9% |
| Trade receivables | 40 | €761,263 | €1,051,327 | +€290,064 | +38.1% |
| Other amounts receivable | 41 | €6,831 | €150 | -€6,681 | -97.8% |
| Current investments | 50/53 | €750,000 | €0 | -€750,000 | -100% |
| Cash at bank and in hand | 54/58 | €4,586,946 | €5,162,493 | +€575,547 | +12.5% |
| Deferred charges and accrued income | 490/1 | €12,987 | €7,248 | -€5,739 | -44.2% |
| Total equity and liabilities | 10/49 | €10,462,465 | €10,433,992 | -€28,473 | -0.3% |
| Equity | 10/15 | €6,475,219 | €6,765,794 | +€290,575 | +4.5% |
| Reserves | 13 | €3,872,096 | €4,162,671 | +€290,575 | +7.5% |
| Profit (loss) carried forward | 14 | €2,603,123 | €2,603,123 | = | 0.0% |
| Amounts payable | 17/49 | €3,987,246 | €3,668,198 | -€319,048 | -8.0% |
| Amounts payable after more than one year | 17 | €1,426,248 | €1,237,499 | -€188,749 | -13.2% |
| Financial debts | 170/4 | €1,426,248 | €1,237,499 | -€188,749 | -13.2% |
| Credit institutions | 173 | €1,426,248 | €1,237,499 | -€188,749 | -13.2% |
| Amounts payable within one year | 42/48 | €2,531,117 | €2,397,597 | -€133,520 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €237,057 | €188,749 | -€48,308 | -20.4% |
| Trade debts | 44 | €388,715 | €236,015 | -€152,700 | -39.3% |
| Suppliers | 440/4 | €388,715 | €236,015 | -€152,700 | -39.3% |
| Taxes, remuneration and social security | 45 | €1,836,043 | €1,904,475 | +€68,432 | +3.7% |
| Taxes | 450/3 | €129,436 | €129,685 | +€249 | +0.2% |
| Remuneration and social security | 454/9 | €1,706,607 | €1,774,790 | +€68,183 | +4.0% |
| Accrued charges and deferred income | 492/3 | €29,881 | €33,102 | +€3,221 | +10.8% |
| Operating income | 70/76A | €15,716,303 | €15,993,266 | +€276,963 | +1.8% |
| Membership fees, donations, legacies and grants | 73 | €15,543,350 | €15,829,373 | +€286,023 | +1.8% |
| Other operating income | 74 | €158,545 | €163,393 | +€4,848 | +3.1% |
| Non-recurring operating income | 76A | €14,408 | €500 | -€13,908 | -96.5% |
| Operating charges | 60/66A | €15,488,130 | €15,720,760 | +€232,630 | +1.5% |
| Goods for resale, raw materials and consumables | 60 | €1,325,910 | €1,234,951 | -€90,959 | -6.9% |
| Purchases | 600/8 | €1,325,910 | €1,234,951 | -€90,959 | -6.9% |
| Services and other goods | 61 | €1,761,744 | €1,637,736 | -€124,008 | -7.0% |
| Remuneration, social security and pensions | 62 | €12,015,560 | €12,469,136 | +€453,576 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320,145 | €336,627 | +€16,482 | +5.1% |
| Other operating charges | 640/8 | €64,771 | €42,310 | -€22,461 | -34.7% |
| Operating profit (loss) | 9901 | €228,173 | €272,506 | +€44,333 | +19.4% |
| Financial income | 75/76B | €98,449 | €39,871 | -€58,578 | -59.5% |
| Recurring financial income | 75 | €98,449 | €39,871 | -€58,578 | -59.5% |
| Other financial income | 752/9 | €98,449 | €39,871 | -€58,578 | -59.5% |
| Financial charges | 65/66B | €23,690 | €21,657 | -€2,033 | -8.6% |
| Recurring financial charges | 65 | €23,690 | €21,657 | -€2,033 | -8.6% |
| Debt charges | 650 | €17,573 | €14,663 | -€2,910 | -16.6% |
| Other financial charges | 652/9 | €6,117 | €6,994 | +€877 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €302,932 | €290,720 | -€12,212 | -4.0% |
| Income taxes | 67/77 | €1,207 | €145 | -€1,062 | -88.0% |
| Taxes | 670/3 | €1,207 | €145 | -€1,062 | -88.0% |
| Profit (loss) for the period | 9904 | €301,725 | €290,575 | -€11,150 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €301,725 | €290,575 | -€11,150 | -3.7% |
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 18 October 2026 via checked.be.