Les Anémones: 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
Les Anémones
NACE 87.209, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€288,308
2024 · €208,537-€496,845
Equity
€4.7m
2024 · €5.2m-€526,183
Cash
€276,004
2024 · €165,313+€110,691
Balance sheet total
€8.1m
2024 · €7.8m+€287,949
Largest movements
Assets
- Receivables within one year +€240,457
up €240,457 (+129%), from €185,847 to €426,303
of which Other amounts receivable: +€151,070
- Cash +€110,691
up €110,691 (+67.0%), from €165,313 to €276,004
mainly Debts within one year (+€804,476) and Depreciation (+€416,373)
Equity and liabilities
- Debts within one year +€804,476
up €804,476 (+107%), from €750,044 to €1.6m
of which Current portion of long-term debt: +€517,815
- Profit (loss) carried forward -€288,308
down €288,308 (-835%), from -€34,508 to -€322,816
- Investment grants -€237,875
down €237,875 (-5.6%), from €4.2m to €4.0m
Income statement
- Staff costs +€1.7m
up €1.7m (+57.1%), from €2.9m to €4.6m
- Gross operating margin +€1.4m
up €1.4m (+36.3%), from €3.8m to €5.1m
- Purchases and services +€852,426
new in 2025: €852,426
- Other operating charges +€129,457
up €129,457 (+28.1%), from €461,067 to €590,524
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
€208,537
Gross operating margin
+€1.4m
Staff costs
-€1.7m
Depreciation
-€18,167
Other operating charges
-€129,457
Other operating items
+€2,554
Financial income
-€21,916
Financial charges
-€28,593
Result 2025
-€288,308
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
+€712,479
Investment
-€346,646
Financing
-€255,142
Cash 2024
€165,313
From operations (derived)
+€712,479
Net result for the year
-€288,308
Depreciation
+€416,373
Stocks and contracts
+€697
Receivables within one year
-€240,457
Deferred charges and accrued income
-€7,225
Debts within one year
+€804,476
Accrued charges and deferred income
+€26,924
Investment (derived)
-€346,646
Investment in fixed assets (net)
-€346,646
Financing
-€255,142
Debts after one year
-€17,267
Contributions, distributions and other
-€237,875
Cash 2025
€276,004
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,817,036 | €8,104,985 | +€287,949 | +3.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €7,458,328 | €7,388,601 | -€69,727 | -0.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,457,028 | €7,387,301 | -€69,727 | -0.9% |
| Land and buildings | 22 | €6,153,107 | €5,938,600 | -€214,507 | -3.5% |
| Plant, machinery and equipment | 23 | €1,231,459 | €1,396,107 | +€164,648 | +13.4% |
| Furniture and vehicles | 24 | €72,462 | €44,030 | -€28,432 | -39.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | €8,563 | +€8,563 | |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €358,709 | €716,385 | +€357,676 | +99.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €5,950 | €5,253 | -€697 | -11.7% |
| Stocks | 30/36 | €5,950 | €5,253 | -€697 | -11.7% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €185,847 | €426,303 | +€240,457 | +129% |
| Trade receivables | 40 | €111,398 | €200,784 | +€89,386 | +80.2% |
| Other amounts receivable | 41 | €74,449 | €225,519 | +€151,070 | +203% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €165,313 | €276,004 | +€110,691 | +67.0% |
| Deferred charges and accrued income | 490/1 | €1,599 | €8,824 | +€7,225 | +452% |
| Total equity and liabilities | 10/49 | €7,817,036 | €8,104,985 | +€287,949 | +3.7% |
| Equity | 10/15 | €5,195,909 | €4,669,726 | -€526,183 | -10.1% |
| Contributions | 10/11 | €833,036 | €833,036 | = | 0.0% |
| Capital | 10 | €833,036 | €833,036 | = | 0.0% |
| Revaluation surpluses | 12 | €178,924 | €178,924 | = | 0.0% |
| Reserves | 13 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€34,508 | -€322,816 | -€288,308 | -835% |
| Investment grants | 15 | €4,218,457 | €3,980,582 | -€237,875 | -5.6% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €2,621,127 | €3,435,260 | +€814,132 | +31.1% |
| Amounts payable after more than one year | 17 | €1,871,084 | €1,853,817 | -€17,267 | -0.9% |
| Financial debts | 170/4 | €1,865,696 | €1,848,429 | -€17,267 | -0.9% |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €5,388 | €5,388 | = | 0.0% |
| Amounts payable within one year | 42/48 | €750,044 | €1,554,519 | +€804,476 | +107% |
| Current portion of amounts payable after more than one year | 42 | €65,377 | €583,192 | +€517,815 | +792% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €69,900 | €32,633 | -€37,268 | -53.3% |
| Suppliers | 440/4 | €69,900 | €32,633 | -€37,268 | -53.3% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €478,711 | €725,551 | +€246,840 | +51.6% |
| Taxes | 450/3 | €61,613 | €94,085 | +€32,472 | +52.7% |
| Remuneration and social security | 454/9 | €417,099 | €631,466 | +€214,368 | +51.4% |
| Accrued charges and deferred income | 492/3 | €0 | €26,924 | +€26,924 | |
| Non-recurring operating income | 76A | €610,272 | €6,634 | -€603,638 | -98.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €852,426 | +€852,426 | |
| Remuneration, social security and pensions | 62 | €2,927,982 | €4,598,863 | +€1.7m | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398,206 | €416,373 | +€18,167 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €461,067 | €590,524 | +€129,457 | +28.1% |
| Non-recurring operating charges | 66A | €13,878 | €11,325 | -€2,554 | -18.4% |
| Gross operating margin | 9900 | €3,777,227 | €5,146,841 | +€1.4m | +36.3% |
| Operating profit (loss) | 9901 | -€23,907 | -€470,243 | -€446,336 | -1,867% |
| Financial income | 75/76B | €262,391 | €240,476 | -€21,916 | -8.4% |
| Recurring financial income | 75 | €262,391 | €240,476 | -€21,916 | -8.4% |
| Financial charges | 65/66B | €29,948 | €58,541 | +€28,593 | +95.5% |
| Recurring financial charges | 65 | €29,948 | €58,541 | +€28,593 | +95.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €208,537 | -€288,308 | -€496,845 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €208,537 | -€288,308 | -€496,845 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €208,537 | -€288,308 | -€496,845 |
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.