LES 3 SAPINS: what changed
What changed
LES 3 SAPINS
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
€154,415
2024 · €42,079+€112,336
Equity
€62,682
2024 · -€91,733+€154,415
Cash
€106,655
2024 · €57,071+€49,584
Balance sheet total
€608,404
2024 · €606,307+€2,097
Largest movements
Assets
- Cash +€49,584
up €49,584 (+86.9%), from €57,071 to €106,655
mainly Net result for the year (+€154,415) and Depreciation (+€49,145)
- Receivables within one year -€37,726
down €37,726 (-11.0%), from €344,338 to €306,612
- Tangible fixed assets -€9,314
down €9,314 (-4.6%), from €203,907 to €194,594
of which Other tangible fixed assets: -€23,363
Equity and liabilities
- Profit (loss) carried forward +€154,415
up €154,415, from -€91,733 to €62,682
- Debts within one year -€152,318
down €152,318 (-21.8%), from €698,040 to €545,722
of which Tax, wage and social debts: -€119,393
Income statement
- Gross operating margin +€391,913
up €391,913 (+24.5%), from €1.6m to €2.0m
- Turnover +€385,356
up €385,356 (+17.8%), from €2.2m to €2.6m
- Staff costs +€204,450
up €204,450 (+13.9%), from €1.5m to €1.7m
- Purchases and services +€27,005
up €27,005 (+4.4%), from €612,541 to €639,546
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
€42,079
Gross operating margin
+€391,913
Staff costs
-€204,450
Depreciation
+€2,614
Other operating charges
-€1,706
Other operating items
-€81,162
Financial income
+€30
Financial charges
+€5,098
Result 2025
€154,415
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
+€89,415
Investment
-€39,831
Financing
€0
Cash 2024
€57,071
From operations (derived)
+€89,415
Net result for the year
+€154,415
Depreciation
+€49,145
Receivables within one year
+€37,726
Deferred charges and accrued income
+€447
Debts within one year
-€152,318
Investment (derived)
-€39,831
Investment in fixed assets (net)
-€39,831
Cash 2025
€106,655
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €606,307 | €608,404 | +€2,097 | +0.3% |
| Fixed assets | 21/28 | €203,907 | €194,594 | -€9,314 | -4.6% |
| Tangible fixed assets | 22/27 | €203,907 | €194,594 | -€9,314 | -4.6% |
| Plant, machinery and equipment | 23 | €1,694 | €412 | -€1,281 | -75.6% |
| Furniture and vehicles | 24 | €15,407 | €30,737 | +€15,330 | +99.5% |
| Other tangible fixed assets | 26 | €186,807 | €163,444 | -€23,363 | -12.5% |
| Current assets | 29/58 | €402,399 | €413,811 | +€11,411 | +2.8% |
| Amounts receivable within one year | 40/41 | €344,338 | €306,612 | -€37,726 | -11.0% |
| Trade receivables | 40 | €344,338 | €306,612 | -€37,726 | -11.0% |
| Cash at bank and in hand | 54/58 | €57,071 | €106,655 | +€49,584 | +86.9% |
| Deferred charges and accrued income | 490/1 | €991 | €544 | -€447 | -45.1% |
| Total equity and liabilities | 10/49 | €606,307 | €608,404 | +€2,097 | +0.3% |
| Equity | 10/15 | -€91,733 | €62,682 | +€154,415 | |
| Profit (loss) carried forward | 14 | -€91,733 | €62,682 | +€154,415 | |
| Amounts payable | 17/49 | €698,040 | €545,722 | -€152,318 | -21.8% |
| Amounts payable within one year | 42/48 | €698,040 | €545,722 | -€152,318 | -21.8% |
| Financial debts | 43 | €187,802 | €191,147 | +€3,346 | +1.8% |
| Credit institutions | 430/8 | €184,898 | €191,147 | +€6,250 | +3.4% |
| Other loans | 439 | €2,904 | - | -€2,904 | |
| Trade debts | 44 | €14,943 | €60,399 | +€45,456 | +304% |
| Suppliers | 440/4 | €14,943 | €60,399 | +€45,456 | +304% |
| Taxes, remuneration and social security | 45 | €366,235 | €246,842 | -€119,393 | -32.6% |
| Taxes | 450/3 | €23,073 | €26,255 | +€3,182 | +13.8% |
| Remuneration and social security | 454/9 | €343,163 | €220,587 | -€122,575 | -35.7% |
| Turnover | 70 | €2,168,472 | €2,553,828 | +€385,356 | +17.8% |
| Non-recurring operating income | 76A | €3 | €5,001 | +€4,997 | +144,851% |
| Goods, raw materials, services and sundry goods | 60/61 | €612,541 | €639,546 | +€27,005 | +4.4% |
| Remuneration, social security and pensions | 62 | €1,466,934 | €1,671,384 | +€204,450 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,759 | €49,145 | -€2,614 | -5.0% |
| Other operating charges | 640/8 | €7,019 | €8,725 | +€1,706 | +24.3% |
| Non-recurring operating charges | 66A | €3 | €81,165 | +€81,162 | +2,609,714% |
| Gross operating margin | 9900 | €1,601,497 | €1,993,410 | +€391,913 | +24.5% |
| Operating profit (loss) | 9901 | €75,782 | €182,990 | +€107,209 | +141% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €33,703 | €28,605 | -€5,098 | -15.1% |
| Recurring financial charges | 65 | €33,703 | €28,383 | -€5,320 | -15.8% |
| Non-recurring financial charges | 66B | - | €222 | +€222 | |
| Profit (loss) for the period before taxes | 9903 | €42,079 | €154,415 | +€112,336 | +267% |
| Profit (loss) for the period | 9904 | €42,079 | €154,415 | +€112,336 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €42,079 | €154,415 | +€112,336 | +267% |
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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 8 November 2026 via checked.be.