L'AIDE AUX HANDICAPES: what changed
What changed
L'AIDE AUX HANDICAPES
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
-€13,697
2024 · €8,457-€22,153
Equity
€1.1m
2024 · €928,764+€173,953
Cash
€747,113
2024 · €457,257+€289,856
Balance sheet total
€1.8m
2024 · €1.8m+€372
Largest movements
Assets
- Cash +€289,856
up €289,856 (+63.4%), from €457,257 to €747,113
mainly Receivables within one year (+€218,483) and Contributions, distributions and other (+€187,650)
- Receivables within one year -€218,483
down €218,483 (-56.0%), from €390,218 to €171,735
of which Other amounts receivable: -€230,953
- Tangible fixed assets -€69,444
down €69,444 (-7.4%), from €934,372 to €864,927
of which Land and buildings: -€49,971
Equity and liabilities
- Investment grants +€211,463
up €211,463 (+69.9%), from €302,455 to €513,917
- Accrued charges and deferred income -€182,061
down €182,061 (-92.2%), from €197,486 to €15,425
- Profit (loss) carried forward -€140,556
down €140,556, from €138,827 to -€1,728
- Reserves +€103,046
up €103,046 (+21.1%), from €487,482 to €590,529
- Debts within one year +€27,011
up €27,011 (+4.6%), from €581,743 to €608,753
of which Tax, wage and social debts: +€25,582
Income statement
- Staff costs +€38,210
up €38,210 (+2.0%), from €1.9m to €2.0m
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.
Result 2024
€8,457
Gross operating margin
+€24,285
Staff costs
-€38,210
Depreciation
+€8,520
Other operating charges
-€12,639
Other operating items
+€2,964
Financial income
-€7,570
Financial charges
+€497
Result 2025
-€13,697
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€150,610
Investment
-€29,873
Financing
+€169,119
Cash 2024
€457,257
From operations (derived)
+€150,610
Net result for the year
-€13,697
Depreciation
+€99,317
Receivables after one year
+€5,197
Receivables within one year
+€218,483
Deferred charges and accrued income
-€3,641
Debts within one year
+€27,011
Accrued charges and deferred income
-€182,061
Investment (derived)
-€29,873
Investment in fixed assets (net)
-€29,873
Financing
+€169,119
Debts after one year
-€18,531
Contributions, distributions and other
+€187,650
Cash 2025
€747,113
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,822,031 | €1,822,403 | +€372 | 0.0% |
| Fixed assets | 21/28 | €934,372 | €864,927 | -€69,444 | -7.4% |
| Tangible fixed assets | 22/27 | €934,372 | €864,927 | -€69,444 | -7.4% |
| Land and buildings | 22 | €862,295 | €812,324 | -€49,971 | -5.8% |
| Plant, machinery and equipment | 23 | €34,236 | €24,036 | -€10,200 | -29.8% |
| Furniture and vehicles | 24 | €37,840 | €28,567 | -€9,273 | -24.5% |
| Current assets | 29/58 | €887,659 | €957,475 | +€69,816 | +7.9% |
| Amounts receivable after more than one year | 29 | €34,037 | €28,840 | -€5,197 | -15.3% |
| Other amounts receivable | 291 | €34,037 | €28,840 | -€5,197 | -15.3% |
| Amounts receivable within one year | 40/41 | €390,218 | €171,735 | -€218,483 | -56.0% |
| Trade receivables | 40 | €97,967 | €110,438 | +€12,470 | +12.7% |
| Other amounts receivable | 41 | €292,250 | €61,297 | -€230,953 | -79.0% |
| Cash at bank and in hand | 54/58 | €457,257 | €747,113 | +€289,856 | +63.4% |
| Deferred charges and accrued income | 490/1 | €6,146 | €9,787 | +€3,641 | +59.2% |
| Total equity and liabilities | 10/49 | €1,822,031 | €1,822,403 | +€372 | 0.0% |
| Equity | 10/15 | €928,764 | €1,102,718 | +€173,953 | +18.7% |
| Reserves | 13 | €487,482 | €590,529 | +€103,046 | +21.1% |
| Profit (loss) carried forward | 14 | €138,827 | -€1,728 | -€140,556 | |
| Investment grants | 15 | €302,455 | €513,917 | +€211,463 | +69.9% |
| Amounts payable | 17/49 | €893,266 | €719,685 | -€173,581 | -19.4% |
| Amounts payable after more than one year | 17 | €114,037 | €95,507 | -€18,531 | -16.2% |
| Financial debts | 170/4 | €80,000 | €66,667 | -€13,333 | -16.7% |
| Other amounts payable | 178/9 | €34,037 | €28,840 | -€5,197 | -15.3% |
| Amounts payable within one year | 42/48 | €581,743 | €608,753 | +€27,011 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €18,531 | €18,531 | = | 0.0% |
| Trade debts | 44 | €29,720 | €28,780 | -€940 | -3.2% |
| Suppliers | 440/4 | €29,720 | €28,780 | -€940 | -3.2% |
| Taxes, remuneration and social security | 45 | €279,950 | €305,532 | +€25,582 | +9.1% |
| Taxes | 450/3 | €35,615 | €39,490 | +€3,875 | +10.9% |
| Remuneration and social security | 454/9 | €244,336 | €266,043 | +€21,707 | +8.9% |
| Accrued charges and deferred income | 492/3 | €197,486 | €15,425 | -€182,061 | -92.2% |
| Membership fees, donations, legacies and grants | 73 | €2,759,339 | €2,843,806 | +€84,467 | +3.1% |
| Non-recurring operating income | 76A | €160,583 | €7,548 | -€153,034 | -95.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €360,399 | €338,083 | -€22,316 | -6.2% |
| Remuneration, social security and pensions | 62 | €1,925,734 | €1,963,944 | +€38,210 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,837 | €99,317 | -€8,520 | -7.9% |
| Other operating charges | 640/8 | €452,218 | €464,857 | +€12,639 | +2.8% |
| Non-recurring operating charges | 66A | €4,645 | €1,681 | -€2,964 | -63.8% |
| Gross operating margin | 9900 | €2,461,594 | €2,485,878 | +€24,285 | +1.0% |
| Operating profit (loss) | 9901 | -€28,840 | -€43,921 | -€15,081 | -52.3% |
| Financial income | 75/76B | €41,570 | €34,000 | -€7,570 | -18.2% |
| Recurring financial income | 75 | €41,570 | €34,000 | -€7,570 | -18.2% |
| Financial charges | 65/66B | €4,273 | €3,776 | -€497 | -11.6% |
| Recurring financial charges | 65 | €4,273 | €3,776 | -€497 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €8,457 | -€13,697 | -€22,153 | |
| Profit (loss) for the period | 9904 | €8,457 | -€13,697 | -€22,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,457 | -€13,697 | -€22,153 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.