L'Appui: 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
L'Appui
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,315
2024 · €20,180+€56,135
Equity
€2.0m
2024 · €1.9m+€76,215
Cash
€1.2m
2024 · €907,942+€252,387
Balance sheet total
€2.5m
2024 · €2.2m+€217,584
Largest movements
Assets
- Cash +€252,387
up €252,387 (+27.8%), from €907,942 to €1.2m
mainly Depreciation (+€120,093) and Debts within one year (+€93,765)
- Receivables within one year -€89,568
down €89,568 (-27.4%), from €327,361 to €237,793
of which Trade receivables: -€46,639
- Tangible fixed assets +€65,941
up €65,941 (+6.9%), from €960,565 to €1.0m
of which Land and buildings: +€112,904
Equity and liabilities
- Debts within one year +€93,765
up €93,765 (+39.6%), from €236,517 to €330,282
- Profit (loss) carried forward +€76,315
up €76,315 (+4.2%), from €1.8m to €1.9m
- Debts after one year +€41,981
up €41,981 (+51.7%), from €81,175 to €123,156
Income statement
- Gross operating margin +€91,132
up €91,132 (+5.6%), from €1.6m to €1.7m
- Staff costs +€64,487
up €64,487 (+4.5%), from €1.4m to €1.5m
- Write-downs -€24,387
down €24,387, from €18,037 to -€6,350
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
€20,180
Gross operating margin
+€91,132
Staff costs
-€64,487
Depreciation
+€196
Write-downs
+€24,387
Other operating charges
+€11,106
Other operating items
+€443
Financial income
-€6,384
Financial charges
-€417
Taxes
+€159
Result 2025
€76,315
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
+€390,211
Investment
-€179,705
Financing
+€41,881
Cash 2024
€907,942
From operations (derived)
+€390,211
Net result for the year
+€76,315
Depreciation
+€120,093
Receivables within one year
+€89,568
Deferred charges and accrued income
+€4,847
Provisions
+€6,000
Debts within one year
+€93,765
Accrued charges and deferred income
-€377
Investment (derived)
-€179,705
Investment in fixed assets (net)
-€179,705
Financing
+€41,881
Debts after one year
+€41,981
Contributions, distributions and other
-€100
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,239,084 | €2,456,668 | +€217,584 | +9.7% |
| Fixed assets | 21/28 | €990,065 | €1,049,677 | +€59,612 | +6.0% |
| Intangible fixed assets | 21 | €13,440 | €11,447 | -€1,993 | -14.8% |
| Tangible fixed assets | 22/27 | €960,565 | €1,026,506 | +€65,941 | +6.9% |
| Land and buildings | 22 | €260,131 | €373,035 | +€112,904 | +43.4% |
| Plant, machinery and equipment | 23 | €279,649 | €366,788 | +€87,139 | +31.2% |
| Furniture and vehicles | 24 | €22,878 | €16,885 | -€5,993 | -26.2% |
| Leasing and similar rights | 25 | €137,860 | - | -€137,860 | |
| Other tangible fixed assets | 26 | €41,557 | €51,308 | +€9,751 | +23.5% |
| Assets under construction and advance payments | 27 | €218,490 | €218,490 | = | 0.0% |
| Financial fixed assets | 28 | €16,060 | €11,724 | -€4,336 | -27.0% |
| Current assets | 29/58 | €1,249,019 | €1,406,991 | +€157,972 | +12.6% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €327,361 | €237,793 | -€89,568 | -27.4% |
| Trade receivables | 40 | €208,072 | €161,433 | -€46,639 | -22.4% |
| Other amounts receivable | 41 | €119,289 | €76,360 | -€42,929 | -36.0% |
| Cash at bank and in hand | 54/58 | €907,942 | €1,160,329 | +€252,387 | +27.8% |
| Deferred charges and accrued income | 490/1 | €12,716 | €7,869 | -€4,847 | -38.1% |
| Total equity and liabilities | 10/49 | €2,239,084 | €2,456,668 | +€217,584 | +9.7% |
| Equity | 10/15 | €1,913,326 | €1,989,541 | +€76,215 | +4.0% |
| Reserves | 13 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,822,926 | €1,899,241 | +€76,315 | +4.2% |
| Investment grants | 15 | €400 | €300 | -€100 | -25.0% |
| Provisions and deferred taxes | 16 | €6,000 | €12,000 | +€6,000 | +100% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €12,000 | +€6,000 | +100% |
| Pensions and similar obligations | 160 | €6,000 | €12,000 | +€6,000 | +100% |
| Amounts payable | 17/49 | €319,758 | €455,127 | +€135,369 | +42.3% |
| Amounts payable after more than one year | 17 | €81,175 | €123,156 | +€41,981 | +51.7% |
| Financial debts | 170/4 | €81,175 | €123,156 | +€41,981 | +51.7% |
| Amounts payable within one year | 42/48 | €236,517 | €330,282 | +€93,765 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €25,521 | €50,105 | +€24,584 | +96.3% |
| Trade debts | 44 | €4,000 | €41,259 | +€37,259 | +931% |
| Suppliers | 440/4 | €4,000 | €41,259 | +€37,259 | +931% |
| Taxes, remuneration and social security | 45 | €202,901 | €211,964 | +€9,063 | +4.5% |
| Taxes | 450/3 | €18,250 | - | -€18,250 | |
| Remuneration and social security | 454/9 | €184,651 | €211,964 | +€27,313 | +14.8% |
| Accrued charges and deferred income | 492/3 | €2,066 | €1,689 | -€377 | -18.2% |
| Non-recurring operating income | 76A | €1,004 | €1,688 | +€684 | +68.1% |
| Remuneration, social security and pensions | 62 | €1,433,404 | €1,497,891 | +€64,487 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,289 | €120,093 | -€196 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,037 | -€6,350 | -€24,387 | |
| Other operating charges | 640/8 | €19,708 | €8,602 | -€11,106 | -56.4% |
| Non-recurring operating charges | 66A | €510 | €67 | -€443 | -86.9% |
| Gross operating margin | 9900 | €1,616,304 | €1,707,436 | +€91,132 | +5.6% |
| Operating profit (loss) | 9901 | €18,356 | €81,133 | +€62,777 | +342% |
| Financial income | 75/76B | €6,849 | €465 | -€6,384 | -93.2% |
| Recurring financial income | 75 | €6,849 | €465 | -€6,384 | -93.2% |
| Financial charges | 65/66B | €4,866 | €5,283 | +€417 | +8.6% |
| Recurring financial charges | 65 | €4,592 | €3,600 | -€992 | -21.6% |
| Non-recurring financial charges | 66B | €274 | €1,683 | +€1,409 | +514% |
| Profit (loss) for the period before taxes | 9903 | €20,339 | €76,315 | +€55,976 | +275% |
| Income taxes | 67/77 | €159 | - | -€159 | |
| Profit (loss) for the period | 9904 | €20,180 | €76,315 | +€56,135 | +278% |
| Profit (loss) for the period to be appropriated | 9905 | €20,180 | €76,315 | +€56,135 | +278% |
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 19 October 2026 via checked.be.