Le Fourneau David - Les Iris: what changed
What changed
Le Fourneau David - Les Iris
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
€7,179
2024 · -€372,037+€379,216
Equity
€6.2m
2024 · €6.2m+€10,948
Cash
€1.8m
2024 · €1.3m+€481,131
Balance sheet total
€9.7m
2024 · €9.7m+€26,853
Largest movements
Assets
- Cash +€481,131
up €481,131 (+37.4%), from €1.3m to €1.8m
mainly Depreciation (+€406,673) and Receivables within one year (+€196,067)
- Tangible fixed assets -€290,206
down €290,206 (-4.2%), from €7.0m to €6.7m
of which Land and buildings: -€302,433
- Receivables within one year -€196,067
down €196,067 (-15.0%), from €1.3m to €1.1m
of which Trade receivables: -€199,830
Equity and liabilities
- Debts within one year +€122,391
up €122,391 (+5.8%), from €2.1m to €2.2m
- Debts after one year -€106,486
down €106,486 (-7.5%), from €1.4m to €1.3m
Income statement
- Other operating income +€552,144
up €552,144 (+5.1%), from €10.7m to €11.3m
- Staff costs +€126,507
up €126,507 (+1.6%), from €8.0m to €8.1m
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
-€372,037
Staff costs
-€126,507
Depreciation
+€5,000
Other operating charges
-€24,392
Other operating items
+€513,413
Financial income
+€7,244
Financial charges
+€4,458
Result 2025
€7,179
raises the resultlowers the resultnot broken down further in the accounts
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
+€700,580
Investment
-€116,731
Financing
-€102,718
Cash 2024
€1.3m
From operations (derived)
+€700,580
Net result for the year
+€7,179
Depreciation
+€406,673
Receivables within one year
+€196,067
Deferred charges and accrued income
-€31,731
Debts within one year
+€122,391
Investment (derived)
-€116,731
Investment in fixed assets (net)
-€116,467
Current investments
-€264
Financing
-€102,718
Debts after one year
-€106,486
Contributions, distributions and other
+€3,769
Cash 2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,688,717 | €9,715,570 | +€26,853 | +0.3% |
| Fixed assets | 21/28 | €6,992,826 | €6,702,620 | -€290,206 | -4.2% |
| Tangible fixed assets | 22/27 | €6,992,289 | €6,702,083 | -€290,206 | -4.2% |
| Land and buildings | 22 | €6,681,412 | €6,378,979 | -€302,433 | -4.5% |
| Plant, machinery and equipment | 23 | €171,112 | €168,969 | -€2,143 | -1.3% |
| Furniture and vehicles | 24 | €130,342 | €145,108 | +€14,766 | +11.3% |
| Leasing and similar rights | 25 | €393 | €365 | -€28 | -7.1% |
| Other tangible fixed assets | 26 | €9,030 | €8,663 | -€367 | -4.1% |
| Financial fixed assets | 28 | €537 | €537 | -€0 | 0.0% |
| Other financial fixed assets | 284/8 | €537 | €537 | -€0 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €537 | €537 | -€0 | 0.0% |
| Current assets | 29/58 | €2,695,891 | €3,012,950 | +€317,059 | +11.8% |
| Amounts receivable within one year | 40/41 | €1,308,513 | €1,112,446 | -€196,067 | -15.0% |
| Trade receivables | 40 | €1,042,052 | €842,222 | -€199,830 | -19.2% |
| Other amounts receivable | 41 | €266,461 | €270,225 | +€3,764 | +1.4% |
| Current investments | 50/53 | €51,257 | €51,521 | +€264 | +0.5% |
| Cash at bank and in hand | 54/58 | €1,286,378 | €1,767,509 | +€481,131 | +37.4% |
| Deferred charges and accrued income | 490/1 | €49,743 | €81,474 | +€31,731 | +63.8% |
| Total equity and liabilities | 10/49 | €9,688,717 | €9,715,570 | +€26,853 | +0.3% |
| Equity | 10/15 | €6,150,900 | €6,161,848 | +€10,948 | +0.2% |
| Contributions | 10/11 | €298,996 | €298,996 | -€0 | 0.0% |
| Capital | 10 | €298,996 | €298,996 | -€0 | 0.0% |
| Reserves | 13 | €1,054,970 | €1,109,837 | +€54,867 | +5.2% |
| Profit (loss) carried forward | 14 | €2,944,370 | €2,951,549 | +€7,179 | +0.2% |
| Investment grants | 15 | €1,852,564 | €1,801,467 | -€51,097 | -2.8% |
| Amounts payable | 17/49 | €3,537,817 | €3,553,722 | +€15,905 | +0.4% |
| Amounts payable after more than one year | 17 | €1,426,666 | €1,320,180 | -€106,486 | -7.5% |
| Financial debts | 170/4 | €1,426,666 | €1,320,180 | -€106,486 | -7.5% |
| Credit institutions | 173 | €1,426,666 | €1,320,180 | -€106,486 | -7.5% |
| Amounts payable within one year | 42/48 | €2,111,151 | €2,233,542 | +€122,391 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €106,487 | €106,487 | -€0 | 0.0% |
| Trade debts | 44 | €203,746 | €195,057 | -€8,689 | -4.3% |
| Suppliers | 440/4 | €203,746 | €195,057 | -€8,689 | -4.3% |
| Taxes, remuneration and social security | 45 | €1,484,363 | €1,493,586 | +€9,223 | +0.6% |
| Taxes | 450/3 | €63,727 | €63,903 | +€176 | +0.3% |
| Remuneration and social security | 454/9 | €1,420,636 | €1,429,683 | +€9,047 | +0.6% |
| Operating income | 70/76A | €10,740,922 | €11,294,636 | +€553,714 | +5.2% |
| Other operating income | 74 | €10,740,922 | €11,293,066 | +€552,144 | +5.1% |
| Non-recurring operating income | 76A | - | €1,569 | +€1,569 | |
| Operating charges | 60/66A | €11,149,088 | €11,335,287 | +€186,199 | +1.7% |
| Goods for resale, raw materials and consumables | 60 | €573,522 | €554,772 | -€18,750 | -3.3% |
| Purchases | 600/8 | €573,522 | €554,772 | -€18,750 | -3.3% |
| Services and other goods | 61 | €1,091,067 | €1,150,118 | +€59,051 | +5.4% |
| Remuneration, social security and pensions | 62 | €7,954,849 | €8,081,356 | +€126,507 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411,673 | €406,673 | -€5,000 | -1.2% |
| Other operating charges | 640/8 | €1,117,977 | €1,142,369 | +€24,392 | +2.2% |
| Operating profit (loss) | 9901 | -€408,166 | -€40,651 | +€367,515 | +90.0% |
| Financial income | 75/76B | €57,795 | €65,039 | +€7,244 | +12.5% |
| Recurring financial income | 75 | €57,795 | €65,039 | +€7,244 | +12.5% |
| Income from financial fixed assets | 750 | €1,887 | €531 | -€1,356 | -71.9% |
| Other financial income | 752/9 | €55,908 | €64,508 | +€8,600 | +15.4% |
| Financial charges | 65/66B | €21,666 | €17,208 | -€4,458 | -20.6% |
| Recurring financial charges | 65 | €21,666 | €17,208 | -€4,458 | -20.6% |
| Debt charges | 650 | €19,829 | €15,278 | -€4,551 | -22.9% |
| Other financial charges | 652/9 | €1,837 | €1,930 | +€93 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€372,037 | €7,179 | +€379,216 | |
| Profit (loss) for the period | 9904 | -€372,037 | €7,179 | +€379,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€372,037 | €7,179 | +€379,216 |
Next steps
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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 2 November 2026 via checked.be.