Kompas: 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
Kompas
NACE 87.202, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €1.1m+€758,514
Equity
€7.3m
2024 · €5.5m+€1.8m
Cash
€988,622
2024 · €895,247+€93,376
Balance sheet total
€14.9m
2024 · €12.2m+€2.7m
Largest movements
Assets
- Current investments +€1.7m
up €1.7m (+55.5%), from €3.0m to €4.7m
- Receivables within one year +€1.0m
up €1.0m (+27.7%), from €3.6m to €4.7m
of which Other amounts receivable: +€1.1m
- Tangible fixed assets -€203,787
down €203,787 (-5.2%), from €3.9m to €3.7m
of which Land and buildings: -€281,713
Equity and liabilities
- Reserves +€5.3m
up €5.3m (+547.7%), from €967,552 to €6.3m
- Profit (loss) carried forward -€3.5m
down €3.5m (-100.0%), from €3.5m to €0
- Provisions +€842,008
up €842,008 (+52.3%), from €1.6m to €2.5m
- Debts within one year +€227,239
up €227,239 (+5.1%), from €4.4m to €4.6m
of which Trade debts: +€175,186
Income statement
- Staff costs +€894,780
up €894,780 (+5.0%), from €17.7m to €18.6m
- Services and other goods +€67,083
up €67,083 (+1.8%), from €3.8m to €3.9m
- Turnover -€56,758
down €56,758 (-1.8%), from €3.2m to €3.1m
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
€1.1m
Turnover
-€56,758
Other operating income
-€7,950
Goods and materials
+€29,729
Services and other goods
-€67,083
Staff costs
-€894,780
Depreciation
-€10,836
Other operating charges
+€20,526
Other operating items
+€1.8m
Financial income
+€15,961
Financial charges
-€23,451
Result 2025
€1.8m
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
+€2.2m
Investment
-€2.0m
Financing
-€143,030
Cash 2024
€895,247
From operations (derived)
+€2.2m
Net result for the year
+€1.8m
Depreciation
+€472,129
Stocks and contracts
+€89
Receivables within one year
-€1.0m
Deferred charges and accrued income
-€98,614
Provisions
+€842,008
Debts within one year
+€227,239
Accrued charges and deferred income
-€49,680
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€296,053
Current investments
-€1.7m
Financing
-€143,030
Debts after one year
-€67,165
Contributions, distributions and other
-€75,864
Cash 2025
€988,622
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,218,771 | €14,935,944 | +€2.7m | +22.2% |
| Fixed assets | 21/28 | €3,949,121 | €3,773,045 | -€176,076 | -4.5% |
| Intangible fixed assets | 21 | €14,476 | €43,967 | +€29,491 | +203.7% |
| Tangible fixed assets | 22/27 | €3,908,546 | €3,704,759 | -€203,787 | -5.2% |
| Land and buildings | 22 | €3,543,824 | €3,262,111 | -€281,713 | -7.9% |
| Plant, machinery and equipment | 23 | €289,987 | €288,904 | -€1,084 | -0.4% |
| Furniture and vehicles | 24 | €73,759 | €153,744 | +€79,985 | +108.4% |
| Other tangible fixed assets | 26 | €976 | €0 | -€976 | -100.0% |
| Financial fixed assets | 28 | €26,098 | €24,318 | -€1,780 | -6.8% |
| Other financial fixed assets | 284/8 | €26,098 | €24,318 | -€1,780 | -6.8% |
| Amounts receivable and cash guarantees | 285/8 | €26,098 | €24,318 | -€1,780 | -6.8% |
| Current assets | 29/58 | €8,269,650 | €11,162,899 | +€2.9m | +35.0% |
| Amounts receivable after more than one year | 29 | €555,000 | €555,000 | = | 0.0% |
| Trade receivables | 290 | €555,000 | - | -€555,000 | |
| Other amounts receivable | 291 | - | €555,000 | +€555,000 | |
| Stocks and contracts in progress | 3 | €4,133 | €4,044 | -€89 | -2.1% |
| Stocks | 30/36 | €4,133 | €4,044 | -€89 | -2.1% |
| Goods purchased for resale | 34 | €4,133 | €4,044 | -€89 | -2.1% |
| Amounts receivable within one year | 40/41 | €3,648,038 | €4,659,941 | +€1.0m | +27.7% |
| Trade receivables | 40 | €628,092 | €499,341 | -€128,751 | -20.5% |
| Other amounts receivable | 41 | €3,019,946 | €4,160,599 | +€1.1m | +37.8% |
| Current investments | 50/53 | €3,046,064 | €4,735,509 | +€1.7m | +55.5% |
| Cash at bank and in hand | 54/58 | €895,247 | €988,622 | +€93,376 | +10.4% |
| Deferred charges and accrued income | 490/1 | €121,168 | €219,782 | +€98,614 | +81.4% |
| Total equity and liabilities | 10/49 | €12,218,771 | €14,935,944 | +€2.7m | +22.2% |
| Equity | 10/15 | €5,488,865 | €7,253,636 | +€1.8m | +32.2% |
| Contributions | 10/11 | €48,452 | €48,452 | = | 0.0% |
| Capital | 10 | €48,452 | €48,452 | = | 0.0% |
| Reserves | 13 | €967,552 | €6,266,355 | +€5.3m | +547.7% |
| Profit (loss) carried forward | 14 | €3,458,168 | €0 | -€3.5m | -100.0% |
| Investment grants | 15 | €1,014,693 | €938,829 | -€75,864 | -7.5% |
| Provisions and deferred taxes | 16 | €1,610,834 | €2,452,842 | +€842,008 | +52.3% |
| Provisions for liabilities and charges | 160/5 | €1,610,834 | €2,452,842 | +€842,008 | +52.3% |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Major repairs and maintenance | 162 | €1,610,834 | €1,642,486 | +€31,652 | +2.0% |
| Other liabilities and charges | 164/5 | - | €810,356 | +€810,356 | |
| Amounts payable | 17/49 | €5,119,071 | €5,229,465 | +€110,394 | +2.2% |
| Amounts payable after more than one year | 17 | €518,901 | €451,736 | -€67,165 | -12.9% |
| Financial debts | 170/4 | €506,703 | €437,276 | -€69,428 | -13.7% |
| Credit institutions | 173 | €506,703 | €437,276 | -€69,428 | -13.7% |
| Other amounts payable | 178/9 | €12,197 | €14,460 | +€2,263 | +18.5% |
| Amounts payable within one year | 42/48 | €4,421,058 | €4,648,297 | +€227,239 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €74,051 | €69,428 | -€4,623 | -6.2% |
| Trade debts | 44 | €754,593 | €929,779 | +€175,186 | +23.2% |
| Suppliers | 440/4 | €754,593 | €929,779 | +€175,186 | +23.2% |
| Taxes, remuneration and social security | 45 | €3,485,605 | €3,471,827 | -€13,778 | -0.4% |
| Taxes | 450/3 | €710,190 | €760,193 | +€50,004 | +7.0% |
| Remuneration and social security | 454/9 | €2,775,415 | €2,711,633 | -€63,782 | -2.3% |
| Accrued charges and deferred income | 492/3 | €179,112 | €129,432 | -€49,680 | -27.7% |
| Operating income | 70/76A | €25,034,871 | €26,926,241 | +€1.9m | +7.6% |
| Turnover | 70 | €3,183,144 | €3,126,386 | -€56,758 | -1.8% |
| Other operating income | 74 | €1,020,917 | €1,012,966 | -€7,950 | -0.8% |
| Operating charges | 60/66A | €24,056,179 | €25,181,545 | +€1.1m | +4.7% |
| Goods for resale, raw materials and consumables | 60 | €568,754 | €539,025 | -€29,729 | -5.2% |
| Purchases | 600/8 | €566,133 | €538,937 | -€27,196 | -4.8% |
| Change in stocks: decrease (increase) | 609 | €2,622 | €89 | -€2,533 | -96.6% |
| Services and other goods | 61 | €3,788,793 | €3,855,875 | +€67,083 | +1.8% |
| Remuneration, social security and pensions | 62 | €17,731,662 | €18,626,442 | +€894,780 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461,293 | €472,129 | +€10,836 | +2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €847,808 | €827,282 | -€20,526 | -2.4% |
| Non-recurring operating charges | 66A | €0 | €18,784 | +€18,784 | |
| Operating profit (loss) | 9901 | €978,692 | €1,744,696 | +€766,004 | +78.3% |
| Financial income | 75/76B | €128,972 | €144,933 | +€15,961 | +12.4% |
| Recurring financial income | 75 | €128,972 | €144,933 | +€15,961 | +12.4% |
| Income from current assets | 751 | €85,500 | €104,119 | +€18,618 | +21.8% |
| Other financial income | 752/9 | €43,471 | €40,814 | -€2,658 | -6.1% |
| Financial charges | 65/66B | €25,542 | €48,993 | +€23,451 | +91.8% |
| Recurring financial charges | 65 | €25,542 | €48,993 | +€23,451 | +91.8% |
| Debt charges | 650 | €11,998 | €10,325 | -€1,672 | -13.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€17,350 | €32,060 | +€49,410 | |
| Other financial charges | 652/9 | €30,894 | €6,607 | -€24,286 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | €1,082,122 | €1,840,636 | +€758,514 | +70.1% |
| Profit (loss) for the period | 9904 | €1,082,122 | €1,840,636 | +€758,514 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,082,122 | €1,840,636 | +€758,514 | +70.1% |
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 2 October 2026 via checked.be.