L&A Care: 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.
L&A Care
Largest movements
- Receivables within one year +€105,787
up €105,787 (+96.7%), from €109,370 to €215,158
of which Other amounts receivable: +€108,891
- Cash +€13,784
up €13,784 (+696%), from €1,980 to €15,764
mainly Net result for the year (+€89,785) and Tax, wage and social debts (+€34,558)
- Tangible fixed assets +€11,872
new in 2025: €11,872
- Reserves +€89,785
up €89,785 (+118%), from €76,322 to €166,106
- Tax, wage and social debts +€34,558
up €34,558 (+125%), from €27,688 to €62,246
- Accrued charges and deferred income +€4,545
new in 2025: €4,545
- Trade debts +€3,509
up €3,509 (+150%), from €2,341 to €5,850
- Gross operating margin +€25,205
up €25,205 (+24.1%), from €104,414 to €129,619
- Taxes +€6,870
up €6,870 (+24.8%), from €27,688 to €34,558
- Depreciation +€3,828
new in 2025: €3,828
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,350 | €244,748 | +€133,397 | +120% |
| Fixed assets | 21/28 | - | €11,872 | +€11,872 | |
| Tangible fixed assets | 22/27 | - | €11,872 | +€11,872 | |
| Furniture and vehicles | 24 | - | €11,872 | +€11,872 | |
| Current assets | 29/58 | €111,350 | €232,876 | +€121,526 | +109% |
| Amounts receivable within one year | 40/41 | €109,370 | €215,158 | +€105,787 | +96.7% |
| Trade receivables | 40 | €6,976 | €3,872 | -€3,104 | -44.5% |
| Other amounts receivable | 41 | €102,395 | €211,286 | +€108,891 | +106% |
| Cash at bank and in hand | 54/58 | €1,980 | €15,764 | +€13,784 | +696% |
| Deferred charges and accrued income | 490/1 | - | €1,954 | +€1,954 | |
| Total equity and liabilities | 10/49 | €111,350 | €244,748 | +€133,397 | +120% |
| Equity | 10/15 | €81,322 | €171,106 | +€89,785 | +110% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,322 | €166,106 | +€89,785 | +118% |
| Distributable reserves | 133 | €76,322 | €166,106 | +€89,785 | +118% |
| Amounts payable | 17/49 | €30,029 | €73,642 | +€43,613 | +145% |
| Amounts payable within one year | 42/48 | €30,029 | €69,097 | +€39,068 | +130% |
| Trade debts | 44 | €2,341 | €5,850 | +€3,509 | +150% |
| Suppliers | 440/4 | €2,341 | €5,850 | +€3,509 | +150% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €27,688 | €62,246 | +€34,558 | +125% |
| Taxes | 450/3 | €27,688 | €62,246 | +€34,558 | +125% |
| Accrued charges and deferred income | 492/3 | - | €4,545 | +€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,828 | +€3,828 | |
| Other operating charges | 640/8 | - | €1,172 | +€1,172 | |
| Gross operating margin | 9900 | €104,414 | €129,619 | +€25,205 | +24.1% |
| Operating profit (loss) | 9901 | €104,414 | €124,620 | +€20,206 | +19.4% |
| Financial charges | 65/66B | €404 | €277 | -€128 | -31.6% |
| Recurring financial charges | 65 | €404 | €277 | -€128 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €104,010 | €124,343 | +€20,333 | +19.5% |
| Income taxes | 67/77 | €27,688 | €34,558 | +€6,870 | +24.8% |
| Profit (loss) for the period | 9904 | €76,322 | €89,785 | +€13,463 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,322 | €89,785 | +€13,463 | +17.6% |
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 28 October 2026 via checked.be.