LES SITTELLES: what changed
Two fiscal 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 SITTELLES
NACE 87.101, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€44,666
2024 · €75,980-€120,646
Equity
€2.5m
2024 · €2.5m-€44,666
Cash
€118
2024 · €57+€61
Balance sheet total
€3.2m
2024 · €3.3m-€29,892
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€44,666
down €44,666 (-1.9%), from €2.4m to €2.3m
Income statement
- Staff costs +€188,781
up €188,781 (+7.6%), from €2.5m to €2.7m
- Purchases and services -€59,188
down €59,188 (-5.0%), from €1.2m to €1.1m
- Gross operating margin +€45,609
up €45,609 (+1.8%), from €2.6m to €2.6m
- Financial income -€39,318
down €39,318 (-40.1%), from €98,132 to €58,814
- Taxes -€37,282
down €37,282 (-90.9%), from €40,999 to €3,717
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
€75,980
Gross operating margin
+€45,609
Staff costs
-€188,781
Depreciation
+€2,301
Provisions
+€23,343
Other operating charges
+€226
Financial income
-€39,318
Financial charges
-€1,306
Taxes
+€37,282
Result 2025
-€44,666
Cash bridge derived
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
+€17,582
Investment
-€17,521
Financing
€0
Cash 2024
€57
From operations (derived)
+€17,582
Net result for the year
-€44,666
Depreciation
+€29,841
Stocks and contracts
-€498
Receivables within one year
+€18,712
Deferred charges and accrued income
-€581
Provisions
-€23,343
Trade debts
+€15,235
Tax, wage and social debts
+€17,039
Other debts
+€5,842
Investment (derived)
-€17,521
Investment in fixed assets (net)
-€17,521
Cash 2025
€118
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,270,639 | €3,240,747 | -€29,892 | -0.9% |
| Fixed assets | 21/28 | €217,562 | €205,242 | -€12,320 | -5.7% |
| Tangible fixed assets | 22/27 | €217,562 | €205,242 | -€12,320 | -5.7% |
| Land and buildings | 22 | €9,274 | €8,958 | -€316 | -3.4% |
| Plant, machinery and equipment | 23 | €98,833 | €91,930 | -€6,903 | -7.0% |
| Furniture and vehicles | 24 | €13,672 | €10,655 | -€3,017 | -22.1% |
| Other tangible fixed assets | 26 | €95,783 | €93,699 | -€2,084 | -2.2% |
| Current assets | 29/58 | €3,053,077 | €3,035,505 | -€17,572 | -0.6% |
| Stocks and contracts in progress | 3 | €4,216 | €4,714 | +€498 | +11.8% |
| Stocks | 30/36 | €4,216 | €4,714 | +€498 | +11.8% |
| Amounts receivable within one year | 40/41 | €3,026,884 | €3,008,172 | -€18,712 | -0.6% |
| Trade receivables | 40 | €342,689 | €346,450 | +€3,762 | +1.1% |
| Other amounts receivable | 41 | €2,684,195 | €2,661,722 | -€22,473 | -0.8% |
| Cash at bank and in hand | 54/58 | €57 | €118 | +€61 | +106.5% |
| Deferred charges and accrued income | 490/1 | €21,920 | €22,501 | +€581 | +2.6% |
| Total equity and liabilities | 10/49 | €3,270,639 | €3,240,747 | -€29,892 | -0.9% |
| Equity | 10/15 | €2,531,047 | €2,486,382 | -€44,666 | -1.8% |
| Contributions | 10/11 | €161,974 | €161,974 | = | 0.0% |
| Capital | 10 | €161,974 | €161,974 | = | 0.0% |
| Issued capital | 100 | €161,974 | €161,974 | = | 0.0% |
| Reserves | 13 | €16,197 | €16,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,197 | €16,197 | = | 0.0% |
| Legal reserve | 130 | €16,197 | €16,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,352,876 | €2,308,211 | -€44,666 | -1.9% |
| Provisions and deferred taxes | 16 | €23,343 | - | -€23,343 | |
| Provisions for liabilities and charges | 160/5 | €23,343 | - | -€23,343 | |
| Other liabilities and charges | 164/5 | €23,343 | - | -€23,343 | |
| Amounts payable | 17/49 | €716,249 | €754,366 | +€38,116 | +5.3% |
| Amounts payable within one year | 42/48 | €713,749 | €751,866 | +€38,116 | +5.3% |
| Trade debts | 44 | €168,671 | €183,907 | +€15,235 | +9.0% |
| Suppliers | 440/4 | €168,671 | €183,907 | +€15,235 | +9.0% |
| Taxes, remuneration and social security | 45 | €466,008 | €483,047 | +€17,039 | +3.7% |
| Taxes | 450/3 | €62,915 | €59,782 | -€3,133 | -5.0% |
| Remuneration and social security | 454/9 | €403,094 | €423,265 | +€20,172 | +5.0% |
| Other amounts payable | 47/48 | €79,070 | €84,912 | +€5,842 | +7.4% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Turnover | 70 | €3,023,930 | €3,020,109 | -€3,820 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,184,459 | €1,125,271 | -€59,188 | -5.0% |
| Remuneration, social security and pensions | 62 | €2,499,093 | €2,687,874 | +€188,781 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,142 | €29,841 | -€2,301 | -7.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€23,343 | -€23,343 | |
| Other operating charges | 640/8 | €21,593 | €21,368 | -€226 | -1.0% |
| Gross operating margin | 9900 | €2,572,622 | €2,618,231 | +€45,609 | +1.8% |
| Operating profit (loss) | 9901 | €19,794 | -€97,508 | -€117,303 | |
| Financial income | 75/76B | €98,132 | €58,814 | -€39,318 | -40.1% |
| Recurring financial income | 75 | €98,132 | €58,814 | -€39,318 | -40.1% |
| Financial charges | 65/66B | €948 | €2,255 | +€1,306 | +137.8% |
| Recurring financial charges | 65 | €948 | €2,255 | +€1,306 | +137.8% |
| Profit (loss) for the period before taxes | 9903 | €116,979 | -€40,949 | -€157,927 | |
| Income taxes | 67/77 | €40,999 | €3,717 | -€37,282 | -90.9% |
| Profit (loss) for the period | 9904 | €75,980 | -€44,666 | -€120,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,980 | -€44,666 | -€120,646 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.