L'ESPERANDERIE: 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'ESPERANDERIE
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.5m
2024 · €2.0m+€1.5m
Equity
€24.6m
2024 · €20.5m+€4.1m
Cash
€9.3m
2024 · €5.9m+€3.3m
Balance sheet total
€31.8m
2024 · €28.2m+€3.6m
Largest movements
Assets
- Cash +€3.3m
up €3.3m (+56.8%), from €5.9m to €9.3m
mainly Net result for the year (+€3.5m) and Contributions, distributions and other (+€667,219)
Equity and liabilities
- Profit (loss) carried forward +€3.5m
up €3.5m (+27.1%), from -€12.7m to -€9.3m
- Contributions +€667,219
up €667,219 (+2.0%), from €33.2m to €33.9m
- Debts within one year -€484,827
down €484,827 (-6.4%), from €7.6m to €7.1m
Income statement
- Turnover +€2.6m
up €2.6m (+10.0%), from €25.6m to €28.2m
- Staff costs +€861,480
up €861,480 (+3.8%), from €22.5m to €23.4m
- Write-downs -€415,622
down €415,622, from €195,550 to -€220,073
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
€2.0m
Turnover
+€2.6m
Other operating income
+€63,732
Goods and materials
+€41,583
Services and other goods
-€168,099
Staff costs
-€861,480
Depreciation
-€6,561
Write-downs
+€415,622
Other operating charges
-€112,828
Other operating items
-€662,242
Financial income
+€192,398
Financial charges
+€14,033
Result 2025
€3.5m
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
+€3.4m
Investment
-€684,996
Financing
+€667,219
Cash 2024
€5.9m
From operations (derived)
+€3.4m
Net result for the year
+€3.5m
Depreciation
+€403,383
Stocks and contracts
-€28,209
Receivables within one year
+€50,547
Deferred charges and accrued income
-€26,326
Debts within one year
-€484,827
Accrued charges and deferred income
-€5,682
Investment (derived)
-€684,996
Investment in fixed assets (net)
-€574,210
Current investments
-€110,785
Financing
+€667,219
Contributions, distributions and other
+€667,219
Cash 2025
€9.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,194,800 | €31,829,912 | +€3.6m | +12.9% |
| Fixed assets | 21/28 | €1,964,338 | €2,135,166 | +€170,828 | +8.7% |
| Tangible fixed assets | 22/27 | €1,963,689 | €2,134,517 | +€170,828 | +8.7% |
| Land and buildings | 22 | €372,610 | €761,610 | +€389,000 | +104% |
| Plant, machinery and equipment | 23 | €1,447,519 | €1,290,486 | -€157,034 | -10.8% |
| Furniture and vehicles | 24 | €143,560 | €82,421 | -€61,139 | -42.6% |
| Financial fixed assets | 28 | €649 | €649 | = | 0.0% |
| Other financial fixed assets | 284/8 | €649 | €649 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €649 | €649 | = | 0.0% |
| Current assets | 29/58 | €26,230,462 | €29,694,746 | +€3.5m | +13.2% |
| Stocks and contracts in progress | 3 | €179,956 | €208,165 | +€28,209 | +15.7% |
| Stocks | 30/36 | €179,956 | €208,165 | +€28,209 | +15.7% |
| Raw materials and consumables | 30/31 | €179,956 | €208,165 | +€28,209 | +15.7% |
| Amounts receivable within one year | 40/41 | €2,293,450 | €2,242,902 | -€50,547 | -2.2% |
| Trade receivables | 40 | €2,252,937 | €2,199,196 | -€53,741 | -2.4% |
| Other amounts receivable | 41 | €40,513 | €43,707 | +€3,194 | +7.9% |
| Current investments | 50/53 | €17,779,567 | €17,890,352 | +€110,785 | +0.6% |
| Cash at bank and in hand | 54/58 | €5,900,509 | €9,250,020 | +€3.3m | +56.8% |
| Deferred charges and accrued income | 490/1 | €76,980 | €103,306 | +€26,326 | +34.2% |
| Total equity and liabilities | 10/49 | €28,194,800 | €31,829,912 | +€3.6m | +12.9% |
| Equity | 10/15 | €20,481,945 | €24,607,566 | +€4.1m | +20.1% |
| Contributions | 10/11 | €33,229,996 | €33,897,215 | +€667,219 | +2.0% |
| Capital | 10 | €33,229,996 | €33,897,215 | +€667,219 | +2.0% |
| Profit (loss) carried forward | 14 | -€12,748,051 | -€9,289,649 | +€3.5m | +27.1% |
| Amounts payable | 17/49 | €7,712,854 | €7,222,346 | -€490,508 | -6.4% |
| Amounts payable within one year | 42/48 | €7,584,124 | €7,099,297 | -€484,827 | -6.4% |
| Trade debts | 44 | €176,733 | €492,559 | +€315,827 | +179% |
| Suppliers | 440/4 | €176,733 | €492,559 | +€315,827 | +179% |
| Taxes, remuneration and social security | 45 | €3,320,917 | €3,543,145 | +€222,229 | +6.7% |
| Taxes | 450/3 | €170,892 | €346,519 | +€175,627 | +103% |
| Remuneration and social security | 454/9 | €3,150,025 | €3,196,626 | +€46,602 | +1.5% |
| Accrued charges and deferred income | 492/3 | €128,730 | €123,049 | -€5,682 | -4.4% |
| Operating income | 70/76A | €28,502,014 | €30,458,908 | +€2.0m | +6.9% |
| Turnover | 70 | €25,608,031 | €28,161,726 | +€2.6m | +10.0% |
| Membership fees, donations, legacies and grants | 73 | €1,733,460 | €1,865,792 | +€132,332 | +7.6% |
| Other operating income | 74 | €296,342 | €360,075 | +€63,732 | +21.5% |
| Non-recurring operating income | 76A | €864,181 | €71,315 | -€792,866 | -91.7% |
| Operating charges | 60/66A | €26,803,776 | €27,497,246 | +€693,470 | +2.6% |
| Goods for resale, raw materials and consumables | 60 | €1,652,409 | €1,610,826 | -€41,583 | -2.5% |
| Purchases | 600/8 | €1,557,427 | €1,639,036 | +€81,608 | +5.2% |
| Change in stocks: decrease (increase) | 609 | €94,982 | -€28,209 | -€123,191 | |
| Services and other goods | 61 | €908,509 | €1,076,608 | +€168,099 | +18.5% |
| Remuneration, social security and pensions | 62 | €22,517,724 | €23,379,205 | +€861,480 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396,822 | €403,383 | +€6,561 | +1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €195,550 | -€220,073 | -€415,622 | |
| Other operating charges | 640/8 | €1,130,584 | €1,243,411 | +€112,828 | +10.0% |
| Non-recurring operating charges | 66A | €2,178 | €3,886 | +€1,708 | +78.4% |
| Operating profit (loss) | 9901 | €1,698,238 | €2,961,662 | +€1.3m | +74.4% |
| Financial income | 75/76B | €333,585 | €525,983 | +€192,398 | +57.7% |
| Recurring financial income | 75 | €333,585 | €525,983 | +€192,398 | +57.7% |
| Income from current assets | 751 | €333,585 | €525,983 | +€192,398 | +57.7% |
| Financial charges | 65/66B | €43,276 | €29,243 | -€14,033 | -32.4% |
| Recurring financial charges | 65 | €43,276 | €29,243 | -€14,033 | -32.4% |
| Other financial charges | 652/9 | €43,276 | €29,243 | -€14,033 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €1,988,546 | €3,458,402 | +€1.5m | +73.9% |
| Profit (loss) for the period | 9904 | €1,988,546 | €3,458,402 | +€1.5m | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,988,546 | €3,458,402 | +€1.5m | +73.9% |
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 23 October 2026 via checked.be.