LES COROLLES: 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 COROLLES
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€467,552
2024 · €424,611+€42,941
Equity
€9.9m
2024 · €9.6m+€321,515
Cash
€544,686
2024 · €771,477-€226,791
Balance sheet total
€14.3m
2024 · €14.9m-€628,485
Largest movements
Assets
- Tangible fixed assets -€1.2m
down €1.2m (-10.1%), from €11.5m to €10.4m
of which Land and buildings: -€615,742
- Intangible fixed assets +€571,575
up €571,575 (+483%), from €118,248 to €689,823
- Receivables within one year +€406,855
up €406,855 (+25.8%), from €1.6m to €2.0m
of which Trade receivables: +€300,473
- Cash -€226,791
down €226,791 (-29.4%), from €771,477 to €544,686
mainly Debts after one year (-€850,600) and Receivables within one year (-€406,855)
- Receivables after one year -€176,166
down €176,166 (-38.7%), from €454,656 to €278,491
Equity and liabilities
- Debts after one year -€850,600
down €850,600 (-31.7%), from €2.7m to €1.8m
of which Financial debts: -€674,434
- Profit (loss) carried forward +€467,552
up €467,552 (+10.3%), from €4.5m to €5.0m
Income statement
- Turnover +€355,782
up €355,782 (+3.8%), from €9.4m to €9.7m
- Staff costs +€245,706
up €245,706 (+2.8%), from €8.8m to €9.1m
- Services and other goods -€140,495
down €140,495 (-7.8%), from €1.8m to €1.7m
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
€424,611
Turnover
+€355,782
Other operating income
-€49,177
Goods and materials
+€2,660
Services and other goods
+€140,495
Staff costs
-€245,706
Depreciation
-€59,425
Write-downs
-€768
Other operating charges
+€14
Other operating items
-€124,230
Financial income
-€9,641
Financial charges
+€32,937
Result 2025
€467,552
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
+€1.0m
Investment
-€266,231
Financing
-€996,637
Cash 2024
€771,477
From operations (derived)
+€1.0m
Net result for the year
+€467,552
Depreciation
+€856,894
Receivables after one year
+€176,166
Stocks and contracts
-€1,846
Receivables within one year
-€406,855
Deferred charges and accrued income
+€43,565
Debts within one year
-€89,258
Accrued charges and deferred income
-€10,141
Investment (derived)
-€266,231
Investment in fixed assets (net)
-€266,231
Financing
-€996,637
Debts after one year
-€850,600
Contributions, distributions and other
-€146,037
Cash 2025
€544,686
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,923,993 | €14,295,508 | -€628,485 | -4.2% |
| Fixed assets | 21/28 | €11,956,569 | €11,365,905 | -€590,664 | -4.9% |
| Intangible fixed assets | 21 | €118,248 | €689,823 | +€571,575 | +483% |
| Tangible fixed assets | 22/27 | €11,538,321 | €10,376,082 | -€1.2m | -10.1% |
| Land and buildings | 22 | €10,715,458 | €10,099,716 | -€615,742 | -5.7% |
| Furniture and vehicles | 24 | €270,286 | €276,366 | +€6,080 | +2.2% |
| Assets under construction and advance payments | 27 | €552,576 | €0 | -€552,576 | -100% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €300,000 | €300,000 | = | 0.0% |
| Participating interests | 282 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €2,967,424 | €2,929,603 | -€37,821 | -1.3% |
| Amounts receivable after more than one year | 29 | €454,656 | €278,491 | -€176,166 | -38.7% |
| Other amounts receivable | 291 | €454,656 | €278,491 | -€176,166 | -38.7% |
| Stocks and contracts in progress | 3 | €51,517 | €53,362 | +€1,846 | +3.6% |
| Stocks | 30/36 | €51,517 | €53,362 | +€1,846 | +3.6% |
| Raw materials and consumables | 30/31 | €51,517 | €53,362 | +€1,846 | +3.6% |
| Amounts receivable within one year | 40/41 | €1,574,783 | €1,981,638 | +€406,855 | +25.8% |
| Trade receivables | 40 | €413,667 | €714,140 | +€300,473 | +72.6% |
| Other amounts receivable | 41 | €1,161,116 | €1,267,498 | +€106,383 | +9.2% |
| Cash at bank and in hand | 54/58 | €771,477 | €544,686 | -€226,791 | -29.4% |
| Deferred charges and accrued income | 490/1 | €114,991 | €71,426 | -€43,565 | -37.9% |
| Total equity and liabilities | 10/49 | €14,923,993 | €14,295,508 | -€628,485 | -4.2% |
| Equity | 10/15 | €9,613,283 | €9,934,798 | +€321,515 | +3.3% |
| Contributions | 10/11 | €2,252,646 | €2,252,646 | = | 0.0% |
| Capital | 10 | €2,252,646 | €2,252,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,538,620 | €5,006,172 | +€467,552 | +10.3% |
| Investment grants | 15 | €2,822,016 | €2,675,979 | -€146,037 | -5.2% |
| Amounts payable | 17/49 | €5,310,710 | €4,360,710 | -€950,000 | -17.9% |
| Amounts payable after more than one year | 17 | €2,684,871 | €1,834,272 | -€850,600 | -31.7% |
| Financial debts | 170/4 | €2,230,215 | €1,555,781 | -€674,434 | -30.2% |
| Subordinated loans | 170 | €608,333 | - | -€608,333 | |
| Credit institutions | 173 | €1,621,882 | €1,105,781 | -€516,101 | -31.8% |
| Other loans | 174 | - | €450,000 | +€450,000 | |
| Other amounts payable | 178/9 | €454,656 | €278,491 | -€176,166 | -38.7% |
| Amounts payable within one year | 42/48 | €2,580,211 | €2,490,953 | -€89,258 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €1,009,373 | €898,768 | -€110,605 | -11.0% |
| Trade debts | 44 | €253,562 | €261,267 | +€7,705 | +3.0% |
| Suppliers | 440/4 | €253,562 | €261,267 | +€7,705 | +3.0% |
| Advances received on contracts in progress | 46 | €3,250 | - | -€3,250 | |
| Taxes, remuneration and social security | 45 | €1,181,300 | €1,246,977 | +€65,677 | +5.6% |
| Taxes | 450/3 | €82,681 | €80,690 | -€1,991 | -2.4% |
| Remuneration and social security | 454/9 | €1,098,619 | €1,166,287 | +€67,668 | +6.2% |
| Accrued charges and deferred income | 492/3 | €45,627 | €35,486 | -€10,141 | -22.2% |
| Operating income | 70/76A | €12,635,702 | €12,814,668 | +€178,967 | +1.4% |
| Turnover | 70 | €9,385,583 | €9,741,365 | +€355,782 | +3.8% |
| Other operating income | 74 | €3,046,233 | €2,997,056 | -€49,177 | -1.6% |
| Non-recurring operating income | 76A | €203,886 | €76,247 | -€127,638 | -62.6% |
| Operating charges | 60/66A | €12,262,663 | €12,421,985 | +€159,322 | +1.3% |
| Goods for resale, raw materials and consumables | 60 | €808,653 | €805,992 | -€2,660 | -0.3% |
| Purchases | 600/8 | €813,739 | €807,838 | -€5,902 | -0.7% |
| Change in stocks: decrease (increase) | 609 | -€5,087 | -€1,846 | +€3,241 | +63.7% |
| Services and other goods | 61 | €1,809,599 | €1,669,103 | -€140,495 | -7.8% |
| Remuneration, social security and pensions | 62 | €8,806,850 | €9,052,556 | +€245,706 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €797,469 | €856,894 | +€59,425 | +7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€768 | - | +€768 | |
| Other operating charges | 640/8 | €28,415 | €28,401 | -€14 | 0.0% |
| Non-recurring operating charges | 66A | €12,446 | €9,038 | -€3,408 | -27.4% |
| Operating profit (loss) | 9901 | €373,039 | €392,683 | +€19,645 | +5.3% |
| Financial income | 75/76B | €204,228 | €194,587 | -€9,641 | -4.7% |
| Recurring financial income | 75 | €204,228 | €194,587 | -€9,641 | -4.7% |
| Income from current assets | 751 | €5,303 | €1,415 | -€3,888 | -73.3% |
| Other financial income | 752/9 | €198,925 | €193,172 | -€5,753 | -2.9% |
| Financial charges | 65/66B | €152,655 | €119,718 | -€32,937 | -21.6% |
| Recurring financial charges | 65 | €152,655 | €119,718 | -€32,937 | -21.6% |
| Debt charges | 650 | €151,768 | €118,916 | -€32,852 | -21.6% |
| Other financial charges | 652/9 | €887 | €802 | -€85 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €424,611 | €467,552 | +€42,941 | +10.1% |
| Profit (loss) for the period | 9904 | €424,611 | €467,552 | +€42,941 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €424,611 | €467,552 | +€42,941 | +10.1% |
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 26 October 2026 via checked.be.