LA SAPINIERE: what changed
What changed
LA SAPINIERE
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
-€43,422
2024 · -€262,063+€218,641
Equity
-€16,002
2024 · €27,420-€43,422
Cash
€149,227
2024 · €155,700-€6,473
Balance sheet total
€1.6m
2024 · €2.0m-€411,057
Largest movements
Assets
- Receivables within one year -€362,938
down €362,938 (-28.2%), from €1.3m to €926,312
of which Trade receivables: -€362,938
- Tangible fixed assets -€41,646
down €41,646 (-7.9%), from €525,775 to €484,129
of which Other tangible fixed assets: -€48,267
Equity and liabilities
- Debts within one year -€308,305
down €308,305 (-21.4%), from €1.4m to €1.1m
of which Trade debts: -€435,830
- Debts after one year -€59,330
down €59,330 (-11.7%), from €507,933 to €448,603
- Profit (loss) carried forward -€43,422
down €43,422, from €26,873 to -€16,549
Income statement
- Gross operating margin +€203,048
up €203,048 (+14.6%), from €1.4m to €1.6m
- Depreciation -€43,967
down €43,967 (-31.9%), from €137,996 to €94,030
- Staff costs +€26,859
up €26,859 (+1.8%), from €1.5m to €1.5m
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
-€262,063
Gross operating margin
+€203,048
Staff costs
-€26,859
Depreciation
+€43,967
Other operating charges
-€1,990
Financial charges
+€477
Result 2025
-€43,422
raises the resultlowers the result
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
+€105,240
Investment
-€52,384
Financing
-€59,330
Cash 2024
€155,700
From operations (derived)
+€105,240
Net result for the year
-€43,422
Depreciation
+€94,030
Receivables within one year
+€362,938
Debts within one year
-€308,305
Investment (derived)
-€52,384
Investment in fixed assets (net)
-€52,384
Financing
-€59,330
Debts after one year
-€59,330
Cash 2025
€149,227
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,976,825 | €1,565,767 | -€411,057 | -20.8% |
| Fixed assets | 21/28 | €531,875 | €490,229 | -€41,646 | -7.8% |
| Tangible fixed assets | 22/27 | €525,775 | €484,129 | -€41,646 | -7.9% |
| Land and buildings | 22 | €80,226 | €73,295 | -€6,932 | -8.6% |
| Plant, machinery and equipment | 23 | €2,801 | €2,101 | -€700 | -25.0% |
| Furniture and vehicles | 24 | €16,000 | €30,253 | +€14,253 | +89.1% |
| Other tangible fixed assets | 26 | €426,747 | €378,481 | -€48,267 | -11.3% |
| Financial fixed assets | 28 | €6,100 | €6,100 | = | 0.0% |
| Current assets | 29/58 | €1,444,950 | €1,075,539 | -€369,411 | -25.6% |
| Amounts receivable within one year | 40/41 | €1,289,250 | €926,312 | -€362,938 | -28.2% |
| Trade receivables | 40 | €1,283,880 | €920,942 | -€362,938 | -28.3% |
| Other amounts receivable | 41 | €5,370 | €5,370 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155,700 | €149,227 | -€6,473 | -4.2% |
| Total equity and liabilities | 10/49 | €1,976,825 | €1,565,767 | -€411,057 | -20.8% |
| Equity | 10/15 | €27,420 | -€16,002 | -€43,422 | |
| Contributions | 10/11 | €547 | €547 | = | 0.0% |
| Capital | 10 | €547 | €547 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,873 | -€16,549 | -€43,422 | |
| Amounts payable | 17/49 | €1,949,405 | €1,581,769 | -€367,635 | -18.9% |
| Amounts payable after more than one year | 17 | €507,933 | €448,603 | -€59,330 | -11.7% |
| Financial debts | 170/4 | €507,933 | €448,603 | -€59,330 | -11.7% |
| Amounts payable within one year | 42/48 | €1,441,471 | €1,133,166 | -€308,305 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €61,849 | €69,066 | +€7,217 | +11.7% |
| Trade debts | 44 | €975,262 | €539,433 | -€435,830 | -44.7% |
| Suppliers | 440/4 | €975,262 | €539,433 | -€435,830 | -44.7% |
| Taxes, remuneration and social security | 45 | €711 | €52,049 | +€51,338 | +7,221% |
| Taxes | 450/3 | - | €6,328 | +€6,328 | |
| Remuneration and social security | 454/9 | €711 | €45,721 | +€45,010 | +6,331% |
| Remuneration, social security and pensions | 62 | €1,481,499 | €1,508,358 | +€26,859 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,996 | €94,030 | -€43,967 | -31.9% |
| Other operating charges | 640/8 | €5,161 | €7,151 | +€1,990 | +38.6% |
| Gross operating margin | 9900 | €1,392,399 | €1,595,446 | +€203,048 | +14.6% |
| Operating profit (loss) | 9901 | -€232,258 | -€14,093 | +€218,165 | +93.9% |
| Financial charges | 65/66B | €29,806 | €29,329 | -€477 | -1.6% |
| Recurring financial charges | 65 | €29,806 | €29,329 | -€477 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€262,063 | -€43,422 | +€218,641 | +83.4% |
| Profit (loss) for the period | 9904 | -€262,063 | -€43,422 | +€218,641 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€262,063 | -€43,422 | +€218,641 | +83.4% |
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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 5 November 2026 via checked.be.