LE BIEN ETRE: what changed
What changed
LE BIEN ETRE
NACE 87.301, Residential care activities
filed annual accounts (NBB)
Net result for the year
€104,478
2024 · €135,372-€30,894
Equity
€418,012
2024 · €513,534-€95,522
Cash
€153,625
2024 · €252,723-€99,098
Balance sheet total
€915,326
2024 · €1.1m-€160,553
Largest movements
Assets
- Cash -€99,098
down €99,098 (-39.2%), from €252,723 to €153,625
mainly Contributions, distributions and other (-€200,000) and Short-term financial debts (-€41,226)
- Deferred charges and accrued income -€26,066
down €26,066 (-65.3%), from €39,901 to €13,835
- Receivables within one year -€24,488
down €24,488 (-3.3%), from €739,225 to €714,737
of which Other amounts receivable: -€30,308
- Tangible fixed assets -€10,901
down €10,901 (-25.1%), from €43,367 to €32,466
of which Furniture and vehicles: -€17,573
Equity and liabilities
- Profit (loss) carried forward -€389,196
down €389,196 (-100%), from €389,196 to €0
- Reserves +€293,673
up €293,673 (+2,598%), from €11,303 to €304,977
of which Distributable reserves: +€293,673
- Short-term financial debts -€41,226
no longer reported in 2025 (was €41,226)
- Debts after one year -€15,957
down €15,957 (-37.5%), from €42,539 to €26,582
of which Financial debts: -€15,957
Income statement
- Staff costs +€55,747
up €55,747 (+4.2%), from €1.3m to €1.4m
- Turnover +€53,690
up €53,690 (+2.3%), from €2.3m to €2.4m
- Other operating income -€33,226
down €33,226 (-54.2%), from €61,334 to €28,108
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
€135,372
Turnover
+€53,690
Other operating income
-€33,226
Goods and materials
-€1,719
Services and other goods
+€2,717
Staff costs
-€55,747
Depreciation
-€4,728
Other operating charges
-€1,177
Financial income
-€130
Financial charges
-€282
Taxes
+€9,709
Result 2025
€104,478
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
+€173,828
Investment
-€9,775
Financing
-€263,151
Cash 2024
€252,723
From operations (derived)
+€173,828
Net result for the year
+€104,478
Depreciation
+€20,676
Receivables within one year
+€24,488
Deferred charges and accrued income
+€26,066
Trade debts
+€5,588
Tax, wage and social debts
+€1,247
Other debts
-€3,940
Accrued charges and deferred income
-€4,775
Investment (derived)
-€9,775
Investment in fixed assets (net)
-€9,775
Financing
-€263,151
Debts after one year
-€15,957
Current portion of long-term debt
-€5,968
Short-term financial debts
-€41,226
Contributions, distributions and other
-€200,000
Cash 2025
€153,625
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,075,880 | €915,326 | -€160,553 | -14.9% |
| Fixed assets | 21/28 | €44,030 | €33,129 | -€10,901 | -24.8% |
| Tangible fixed assets | 22/27 | €43,367 | €32,466 | -€10,901 | -25.1% |
| Plant, machinery and equipment | 23 | €8,622 | €15,294 | +€6,672 | +77.4% |
| Furniture and vehicles | 24 | €34,745 | €17,172 | -€17,573 | -50.6% |
| Financial fixed assets | 28 | €663 | €663 | = | 0.0% |
| Other financial fixed assets | 284/8 | €663 | €663 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €663 | €663 | = | 0.0% |
| Current assets | 29/58 | €1,031,850 | €882,197 | -€149,652 | -14.5% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €739,225 | €714,737 | -€24,488 | -3.3% |
| Trade receivables | 40 | €227,566 | €233,386 | +€5,820 | +2.6% |
| Other amounts receivable | 41 | €511,659 | €481,352 | -€30,308 | -5.9% |
| Cash at bank and in hand | 54/58 | €252,723 | €153,625 | -€99,098 | -39.2% |
| Deferred charges and accrued income | 490/1 | €39,901 | €13,835 | -€26,066 | -65.3% |
| Total equity and liabilities | 10/49 | €1,075,880 | €915,326 | -€160,553 | -14.9% |
| Equity | 10/15 | €513,534 | €418,012 | -€95,522 | -18.6% |
| Contributions | 10/11 | €113,035 | €113,035 | = | 0.0% |
| Capital | 10 | €113,035 | €113,035 | = | 0.0% |
| Issued capital | 100 | €113,035 | €113,035 | = | 0.0% |
| Reserves | 13 | €11,303 | €304,977 | +€293,673 | +2,598% |
| Non-distributable reserves | 130/1 | €11,303 | €11,303 | = | 0.0% |
| Legal reserve | 130 | €11,303 | €11,303 | = | 0.0% |
| Distributable reserves | 133 | - | €293,673 | +€293,673 | |
| Profit (loss) carried forward | 14 | €389,196 | €0 | -€389,196 | -100% |
| Amounts payable | 17/49 | €562,346 | €497,315 | -€65,031 | -11.6% |
| Amounts payable after more than one year | 17 | €42,539 | €26,582 | -€15,957 | -37.5% |
| Financial debts | 170/4 | €23,931 | €7,974 | -€15,957 | -66.7% |
| Credit institutions | 173 | €23,931 | €7,974 | -€15,957 | -66.7% |
| Other amounts payable | 178/9 | €18,608 | €18,608 | = | 0.0% |
| Amounts payable within one year | 42/48 | €509,731 | €465,432 | -€44,299 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €21,925 | €15,957 | -€5,968 | -27.2% |
| Financial debts | 43 | €41,226 | - | -€41,226 | |
| Credit institutions | 430/8 | €41,226 | - | -€41,226 | |
| Trade debts | 44 | €102,108 | €107,696 | +€5,588 | +5.5% |
| Suppliers | 440/4 | €102,108 | €107,696 | +€5,588 | +5.5% |
| Taxes, remuneration and social security | 45 | €134,028 | €135,275 | +€1,247 | +0.9% |
| Remuneration and social security | 454/9 | €134,028 | €135,275 | +€1,247 | +0.9% |
| Other amounts payable | 47/48 | €210,445 | €206,505 | -€3,940 | -1.9% |
| Accrued charges and deferred income | 492/3 | €10,075 | €5,300 | -€4,775 | -47.4% |
| Operating income | 70/76A | €2,357,713 | €2,378,176 | +€20,463 | +0.9% |
| Turnover | 70 | €2,296,379 | €2,350,068 | +€53,690 | +2.3% |
| Other operating income | 74 | €61,334 | €28,108 | -€33,226 | -54.2% |
| Operating charges | 60/66A | €2,169,911 | €2,230,566 | +€60,654 | +2.8% |
| Goods for resale, raw materials and consumables | 60 | €263,238 | €264,957 | +€1,719 | +0.7% |
| Purchases | 600/8 | €263,238 | €264,957 | +€1,719 | +0.7% |
| Services and other goods | 61 | €551,558 | €548,840 | -€2,717 | -0.5% |
| Remuneration, social security and pensions | 62 | €1,336,847 | €1,392,594 | +€55,747 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,948 | €20,676 | +€4,728 | +29.6% |
| Other operating charges | 640/8 | €2,321 | €3,498 | +€1,177 | +50.7% |
| Operating profit (loss) | 9901 | €187,802 | €147,611 | -€40,191 | -21.4% |
| Financial income | 75/76B | €130 | €0 | -€130 | -100% |
| Recurring financial income | 75 | €130 | €0 | -€130 | -100% |
| Other financial income | 752/9 | €130 | €0 | -€130 | -100% |
| Financial charges | 65/66B | €4,049 | €4,331 | +€282 | +7.0% |
| Recurring financial charges | 65 | €4,049 | €4,331 | +€282 | +7.0% |
| Debt charges | 650 | €4,049 | €2,343 | -€1,705 | -42.1% |
| Other financial charges | 652/9 | - | €1,987 | +€1,987 | |
| Profit (loss) for the period before taxes | 9903 | €183,883 | €143,280 | -€40,603 | -22.1% |
| Income taxes | 67/77 | €48,512 | €38,802 | -€9,709 | -20.0% |
| Taxes | 670/3 | €50,000 | €38,802 | -€11,198 | -22.4% |
| Tax adjustments and reversals of tax provisions | 77 | €1,488 | €0 | -€1,488 | -100% |
| Profit (loss) for the period | 9904 | €135,372 | €104,478 | -€30,894 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €135,372 | €104,478 | -€30,894 | -22.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 4 November 2026 via checked.be.