Le Bercail: 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
Le Bercail
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€389,890
2024 · -€286,965+€676,855
Equity
€13.6m
2024 · €12.9m+€688,930
Cash
€854,658
2024 · €416,837+€437,821
Balance sheet total
€14.8m
2024 · €14.1m+€700,138
Largest movements
Assets
- Cash +€437,821
up €437,821 (+105%), from €416,837 to €854,658
mainly Net result for the year (+€389,890) and Contributions, distributions and other (+€299,040)
- Receivables within one year +€243,511
up €243,511 (+10.2%), from €2.4m to €2.6m
of which Trade receivables: +€138,252
Equity and liabilities
- Profit (loss) carried forward +€389,890
up €389,890 (+9.6%), from -€4.1m to -€3.7m
- Contributions +€299,040
up €299,040 (+1.8%), from €17.0m to €17.3m
Income statement
- Financial income +€232,776
up €232,776 (+233%), from €100,083 to €332,859
- Staff costs -€219,948
down €219,948 (-5.4%), from €4.1m to €3.8m
- Write-downs -€69,675
down €69,675, from €19,251 to -€50,425
- Other operating income +€36,069
up €36,069 (+44.4%), from €81,308 to €117,377
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
-€286,965
Turnover
-€7,720
Other operating income
+€36,069
Goods and materials
+€1,556
Services and other goods
+€22,817
Staff costs
+€219,948
Depreciation
-€425
Write-downs
+€69,675
Other operating charges
-€386
Other operating items
+€102,142
Financial income
+€232,776
Financial charges
+€401
Result 2025
€389,890
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
+€192,270
Investment
-€53,489
Financing
+€299,040
Cash 2024
€416,837
From operations (derived)
+€192,270
Net result for the year
+€389,890
Depreciation
+€33,649
Stocks and contracts
+€1,034
Receivables within one year
-€243,511
Trade debts
+€10,881
Tax, wage and social debts
+€35,671
Accrued charges and deferred income
-€35,344
Investment (derived)
-€53,489
Investment in fixed assets (net)
-€2,124
Current investments
-€51,365
Financing
+€299,040
Contributions, distributions and other
+€299,040
Cash 2025
€854,658
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,064,702 | €14,764,840 | +€700,138 | +5.0% |
| Fixed assets | 21/28 | €147,981 | €116,456 | -€31,525 | -21.3% |
| Tangible fixed assets | 22/27 | €147,981 | €116,456 | -€31,525 | -21.3% |
| Land and buildings | 22 | €102,221 | €85,037 | -€17,183 | -16.8% |
| Plant, machinery and equipment | 23 | €35,120 | €24,769 | -€10,351 | -29.5% |
| Furniture and vehicles | 24 | €10,641 | €6,649 | -€3,991 | -37.5% |
| Current assets | 29/58 | €13,916,721 | €14,648,384 | +€731,663 | +5.3% |
| Stocks and contracts in progress | 3 | €27,537 | €26,502 | -€1,034 | -3.8% |
| Stocks | 30/36 | €27,537 | €26,502 | -€1,034 | -3.8% |
| Raw materials and consumables | 30/31 | €27,537 | €26,502 | -€1,034 | -3.8% |
| Amounts receivable within one year | 40/41 | €2,386,280 | €2,629,791 | +€243,511 | +10.2% |
| Trade receivables | 40 | €630,519 | €768,772 | +€138,252 | +21.9% |
| Other amounts receivable | 41 | €1,755,760 | €1,861,019 | +€105,259 | +6.0% |
| Current investments | 50/53 | €11,086,068 | €11,137,433 | +€51,365 | +0.5% |
| Cash at bank and in hand | 54/58 | €416,837 | €854,658 | +€437,821 | +105% |
| Total equity and liabilities | 10/49 | €14,064,702 | €14,764,840 | +€700,138 | +5.0% |
| Equity | 10/15 | €12,941,873 | €13,630,803 | +€688,930 | +5.3% |
| Contributions | 10/11 | €17,015,798 | €17,314,837 | +€299,040 | +1.8% |
| Capital | 10 | €17,015,798 | €17,314,837 | +€299,040 | +1.8% |
| Profit (loss) carried forward | 14 | -€4,073,924 | -€3,684,034 | +€389,890 | +9.6% |
| Amounts payable | 17/49 | €1,122,829 | €1,134,036 | +€11,208 | +1.0% |
| Amounts payable within one year | 42/48 | €1,006,439 | €1,052,991 | +€46,552 | +4.6% |
| Trade debts | 44 | €21,656 | €32,538 | +€10,881 | +50.2% |
| Suppliers | 440/4 | €21,656 | €32,538 | +€10,881 | +50.2% |
| Taxes, remuneration and social security | 45 | €984,783 | €1,020,454 | +€35,671 | +3.6% |
| Taxes | 450/3 | €52,179 | €94,743 | +€42,564 | +81.6% |
| Remuneration and social security | 454/9 | €932,604 | €925,710 | -€6,893 | -0.7% |
| Accrued charges and deferred income | 492/3 | €116,389 | €81,045 | -€35,344 | -30.4% |
| Operating income | 70/76A | €4,593,034 | €4,723,526 | +€130,492 | +2.8% |
| Turnover | 70 | €3,577,150 | €3,569,430 | -€7,720 | -0.2% |
| Membership fees, donations, legacies and grants | 73 | €933,601 | €982,972 | +€49,371 | +5.3% |
| Other operating income | 74 | €81,308 | €117,377 | +€36,069 | +44.4% |
| Non-recurring operating income | 76A | €975 | €53,746 | +€52,771 | +5,412% |
| Operating charges | 60/66A | €4,943,343 | €4,630,158 | -€313,185 | -6.3% |
| Goods for resale, raw materials and consumables | 60 | €324,082 | €322,526 | -€1,556 | -0.5% |
| Purchases | 600/8 | €326,974 | €321,492 | -€5,482 | -1.7% |
| Change in stocks: decrease (increase) | 609 | -€2,892 | €1,034 | +€3,926 | |
| Services and other goods | 61 | €260,613 | €237,797 | -€22,817 | -8.8% |
| Remuneration, social security and pensions | 62 | €4,069,358 | €3,849,410 | -€219,948 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,224 | €33,649 | +€425 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,251 | -€50,425 | -€69,675 | |
| Other operating charges | 640/8 | €236,814 | €237,200 | +€386 | +0.2% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Operating profit (loss) | 9901 | -€350,310 | €93,368 | +€443,677 | |
| Financial income | 75/76B | €100,083 | €332,859 | +€232,776 | +233% |
| Recurring financial income | 75 | €100,083 | €332,859 | +€232,776 | +233% |
| Income from current assets | 751 | €100,083 | €332,859 | +€232,776 | +233% |
| Financial charges | 65/66B | €36,738 | €36,337 | -€401 | -1.1% |
| Recurring financial charges | 65 | €36,738 | €36,337 | -€401 | -1.1% |
| Other financial charges | 652/9 | €36,738 | €36,337 | -€401 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€286,965 | €389,890 | +€676,855 | |
| Profit (loss) for the period | 9904 | -€286,965 | €389,890 | +€676,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€286,965 | €389,890 | +€676,855 |
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.