Le Rouveroy: 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 Rouveroy
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€167,066
2024 · €289,746-€122,680
Equity
€6.4m
2024 · €6.4m+€4,206
Cash
€412,477
2024 · €705,021-€292,544
Balance sheet total
€21.2m
2024 · €22.6m-€1.5m
Largest movements
Assets
- Receivables within one year -€834,808
down €834,808 (-27.7%), from €3.0m to €2.2m
of which Other amounts receivable: -€859,919
- Current investments +€531,710
up €531,710 (+33.4%), from €1.6m to €2.1m
- Receivables after one year -€374,410
down €374,410 (-11.1%), from €3.4m to €3.0m
- Tangible fixed assets -€365,341
down €365,341 (-2.8%), from €13.1m to €12.8m
of which Land and buildings: -€456,980
- Cash -€292,544
down €292,544 (-41.5%), from €705,021 to €412,477
mainly Debts after one year (-€757,834) and Debts within one year (-€708,328)
Equity and liabilities
- Debts after one year -€757,834
down €757,834 (-6.6%), from €11.5m to €10.7m
- Debts within one year -€708,328
down €708,328 (-15.3%), from €4.6m to €3.9m
of which Tax, wage and social debts: -€539,099
Income statement
- Staff costs +€468,127
up €468,127 (+5.1%), from €9.2m to €9.7m
- Other operating income +€127,822
up €127,822 (+72.7%), from €175,846 to €303,668
- Turnover +€109,739
up €109,739 (+2.3%), from €4.8m to €4.9m
- Services and other goods +€105,486
up €105,486 (+7.0%), from €1.5m to €1.6m
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
€289,746
Turnover
+€109,739
Other operating income
+€127,822
Goods and materials
+€23,022
Services and other goods
-€105,486
Staff costs
-€468,127
Depreciation
+€5,711
Write-downs
+€20,962
Other operating charges
-€35,831
Other operating items
+€179,931
Financial income
+€21,505
Financial charges
-€1,926
Result 2025
€167,066
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
+€1.4m
Investment
-€761,636
Financing
-€920,695
Cash 2024
€705,021
From operations (derived)
+€1.4m
Net result for the year
+€167,066
Depreciation
+€711,086
Receivables after one year
+€374,410
Stocks and contracts
+€4,152
Receivables within one year
+€834,808
Deferred charges and accrued income
+€2,119
Debts within one year
-€708,328
Accrued charges and deferred income
+€4,474
Investment (derived)
-€761,636
Investment in fixed assets (net)
-€229,927
Current investments
-€531,710
Financing
-€920,695
Debts after one year
-€757,834
Contributions, distributions and other
-€162,861
Cash 2025
€412,477
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,640,737 | €21,183,254 | -€1.5m | -6.4% |
| Fixed assets | 21/28 | €13,719,316 | €13,238,157 | -€481,159 | -3.5% |
| Intangible fixed assets | 21 | €575,682 | €459,864 | -€115,818 | -20.1% |
| Tangible fixed assets | 22/27 | €13,142,053 | €12,776,712 | -€365,341 | -2.8% |
| Land and buildings | 22 | €12,726,784 | €12,269,804 | -€456,980 | -3.6% |
| Plant, machinery and equipment | 23 | €196,412 | €217,299 | +€20,887 | +10.6% |
| Furniture and vehicles | 24 | €26,762 | €63,175 | +€36,413 | +136% |
| Leasing and similar rights | 25 | €101,664 | €53,665 | -€47,999 | -47.2% |
| Assets under construction and advance payments | 27 | €90,431 | €172,769 | +€82,338 | +91.1% |
| Financial fixed assets | 28 | €1,581 | €1,581 | +€0 | 0.0% |
| Other financial fixed assets | 284/8 | €1,581 | €1,581 | +€0 | 0.0% |
| Shares | 284 | €581 | €581 | +€0 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €8,921,420 | €7,945,098 | -€976,322 | -10.9% |
| Amounts receivable after more than one year | 29 | €3,380,730 | €3,006,320 | -€374,410 | -11.1% |
| Other amounts receivable | 291 | €3,380,730 | €3,006,320 | -€374,410 | -11.1% |
| Stocks and contracts in progress | 3 | €53,578 | €49,426 | -€4,152 | -7.7% |
| Stocks | 30/36 | €53,578 | €49,426 | -€4,152 | -7.7% |
| Raw materials and consumables | 30/31 | €53,578 | €49,426 | -€4,152 | -7.7% |
| Amounts receivable within one year | 40/41 | €3,008,748 | €2,173,940 | -€834,808 | -27.7% |
| Trade receivables | 40 | €854,349 | €879,461 | +€25,112 | +2.9% |
| Other amounts receivable | 41 | €2,154,399 | €1,294,480 | -€859,919 | -39.9% |
| Current investments | 50/53 | €1,589,947 | €2,121,657 | +€531,710 | +33.4% |
| Cash at bank and in hand | 54/58 | €705,021 | €412,477 | -€292,544 | -41.5% |
| Deferred charges and accrued income | 490/1 | €183,396 | €181,277 | -€2,119 | -1.2% |
| Total equity and liabilities | 10/49 | €22,640,737 | €21,183,254 | -€1.5m | -6.4% |
| Equity | 10/15 | €6,422,178 | €6,426,384 | +€4,206 | +0.1% |
| Contributions | 10/11 | €1,824,168 | €1,824,168 | -€0 | 0.0% |
| Capital | 10 | €1,824,168 | €1,824,168 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €166,696 | €333,762 | +€167,066 | +100% |
| Investment grants | 15 | €4,431,313 | €4,268,453 | -€162,860 | -3.7% |
| Amounts payable | 17/49 | €16,218,559 | €14,756,871 | -€1.5m | -9.0% |
| Amounts payable after more than one year | 17 | €11,500,669 | €10,742,835 | -€757,834 | -6.6% |
| Financial debts | 170/4 | €11,500,669 | €10,742,835 | -€757,834 | -6.6% |
| Leasing and similar obligations | 172 | €56,232 | €7,395 | -€48,837 | -86.8% |
| Credit institutions | 173 | €10,964,438 | €10,375,440 | -€588,998 | -5.4% |
| Other loans | 174 | €480,000 | €360,000 | -€120,000 | -25.0% |
| Amounts payable within one year | 42/48 | €4,633,659 | €3,925,331 | -€708,328 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €751,493 | €757,834 | +€6,341 | +0.8% |
| Trade debts | 44 | €448,619 | €355,286 | -€93,333 | -20.8% |
| Suppliers | 440/4 | €448,619 | €355,286 | -€93,333 | -20.8% |
| Advances received on contracts in progress | 46 | €6,941 | €6,941 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €2,188,608 | €1,649,509 | -€539,099 | -24.6% |
| Taxes | 450/3 | €183,767 | €194,581 | +€10,814 | +5.9% |
| Remuneration and social security | 454/9 | €2,004,841 | €1,454,928 | -€549,913 | -27.4% |
| Accrued charges and deferred income | 492/3 | €84,231 | €88,705 | +€4,474 | +5.3% |
| Operating income | 70/76A | €13,448,061 | €13,724,383 | +€276,322 | +2.1% |
| Turnover | 70 | €4,764,905 | €4,874,644 | +€109,739 | +2.3% |
| Membership fees, donations, legacies and grants | 73 | €8,308,947 | €8,461,954 | +€153,007 | +1.8% |
| Other operating income | 74 | €175,846 | €303,668 | +€127,822 | +72.7% |
| Non-recurring operating income | 76A | €198,363 | €84,117 | -€114,246 | -57.6% |
| Operating charges | 60/66A | €13,170,289 | €13,588,869 | +€418,580 | +3.2% |
| Goods for resale, raw materials and consumables | 60 | €594,456 | €571,434 | -€23,022 | -3.9% |
| Purchases | 600/8 | €555,893 | €567,282 | +€11,389 | +2.0% |
| Change in stocks: decrease (increase) | 609 | €38,564 | €4,152 | -€34,412 | -89.2% |
| Services and other goods | 61 | €1,499,630 | €1,605,116 | +€105,486 | +7.0% |
| Remuneration, social security and pensions | 62 | €9,189,475 | €9,657,602 | +€468,127 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716,797 | €711,086 | -€5,711 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,962 | - | -€20,962 | |
| Other operating charges | 640/8 | €1,006,611 | €1,042,442 | +€35,831 | +3.6% |
| Non-recurring operating charges | 66A | €143,486 | €1,189 | -€142,297 | -99.2% |
| Operating profit (loss) | 9901 | €277,772 | €135,514 | -€142,258 | -51.2% |
| Financial income | 75/76B | €264,259 | €285,764 | +€21,505 | +8.1% |
| Recurring financial income | 75 | €264,259 | €285,764 | +€21,505 | +8.1% |
| Income from financial fixed assets | 750 | €64,030 | €67,747 | +€3,717 | +5.8% |
| Income from current assets | 751 | €26,210 | €41,989 | +€15,779 | +60.2% |
| Other financial income | 752/9 | €174,019 | €176,028 | +€2,009 | +1.2% |
| Financial charges | 65/66B | €252,286 | €254,212 | +€1,926 | +0.8% |
| Recurring financial charges | 65 | €252,286 | €254,212 | +€1,926 | +0.8% |
| Debt charges | 650 | €243,074 | €239,070 | -€4,004 | -1.6% |
| Other financial charges | 652/9 | €9,212 | €15,142 | +€5,930 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €289,746 | €167,066 | -€122,680 | -42.3% |
| Profit (loss) for the period | 9904 | €289,746 | €167,066 | -€122,680 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €289,746 | €167,066 | -€122,680 | -42.3% |
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 31 October 2026 via checked.be.