LES VERTS POTAGERS: 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 VERTS POTAGERS
NACE 87.203, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€33,503
2024 · €39,779-€6,276
Equity
€715,525
2024 · €682,022+€33,503
Cash
€112,809
2024 · €17,475+€95,334
Balance sheet total
€4.5m
2024 · €4.6m-€104,867
Largest movements
Assets
- Tangible fixed assets -€166,836
down €166,836 (-3.7%), from €4.6m to €4.4m
of which Land and buildings: -€176,871
- Cash +€95,334
up €95,334 (+546%), from €17,475 to €112,809
mainly Depreciation (+€236,812) and Net result for the year (+€33,503)
Equity and liabilities
- Debts after one year -€166,029
down €166,029 (-5.0%), from €3.3m to €3.2m
Income statement
- Turnover -€545,326
no longer reported in 2025 (was €545,326)
- Purchases and services -€157,755
no longer reported in 2025 (was €157,755)
- Gross operating margin +€39,718
up €39,718 (+10.2%), from €387,571 to €427,289
- Other operating charges +€38,099
up €38,099 (+15,453%), from €247 to €38,346
- Depreciation -€14,593
down €14,593 (-5.8%), from €251,406 to €236,812
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
€39,779
Gross operating margin
+€39,718
Staff costs
-€6,714
Depreciation
+€14,593
Other operating charges
-€38,099
Other operating items
-€1,741
Financial income
-€1,025
Financial charges
-€1,045
Taxes
-€11,964
Result 2025
€33,503
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
+€292,449
Investment
-€32,677
Financing
-€164,438
Cash 2024
€17,475
From operations (derived)
+€292,449
Net result for the year
+€33,503
Depreciation
+€236,812
Receivables within one year
-€135
Deferred charges and accrued income
-€3,799
Trade debts
+€3,716
Tax, wage and social debts
+€13,957
Other debts
-€1,293
Accrued charges and deferred income
+€9,687
Investment (derived)
-€32,677
Investment in fixed assets (net)
-€29,118
Current investments
-€3,559
Financing
-€164,438
Debts after one year
-€166,029
Current portion of long-term debt
+€1,591
Cash 2025
€112,809
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,622,811 | €4,517,944 | -€104,867 | -2.3% |
| Fixed assets | 21/28 | €4,595,396 | €4,387,702 | -€207,694 | -4.5% |
| Intangible fixed assets | 21 | €40,858 | - | -€40,858 | |
| Tangible fixed assets | 22/27 | €4,554,538 | €4,387,702 | -€166,836 | -3.7% |
| Land and buildings | 22 | €4,543,643 | €4,366,772 | -€176,871 | -3.9% |
| Plant, machinery and equipment | 23 | - | €2,860 | +€2,860 | |
| Furniture and vehicles | 24 | €10,895 | €12,143 | +€1,248 | +11.5% |
| Other tangible fixed assets | 26 | - | €5,927 | +€5,927 | |
| Current assets | 29/58 | €27,415 | €130,242 | +€102,827 | +375% |
| Amounts receivable within one year | 40/41 | - | €135 | +€135 | |
| Trade receivables | 40 | - | €135 | +€135 | |
| Current investments | 50/53 | - | €3,559 | +€3,559 | |
| Cash at bank and in hand | 54/58 | €17,475 | €112,809 | +€95,334 | +546% |
| Deferred charges and accrued income | 490/1 | €9,940 | €13,739 | +€3,799 | +38.2% |
| Total equity and liabilities | 10/49 | €4,622,811 | €4,517,944 | -€104,867 | -2.3% |
| Equity | 10/15 | €682,022 | €715,525 | +€33,503 | +4.9% |
| Contributions | 10/11 | €467,830 | €467,830 | = | 0.0% |
| Capital | 10 | €467,830 | - | -€467,830 | |
| Issued capital | 100 | €467,830 | - | -€467,830 | |
| Reserves | 13 | €12,993 | €12,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Legal reserve | 130 | €3,860 | - | -€3,860 | |
| Reserves not available under the articles | 1311 | - | €3,860 | +€3,860 | |
| Distributable reserves | 133 | €9,133 | €9,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,199 | €234,702 | +€33,503 | +16.7% |
| Amounts payable | 17/49 | €3,940,789 | €3,802,419 | -€138,369 | -3.5% |
| Amounts payable after more than one year | 17 | €3,345,679 | €3,179,650 | -€166,029 | -5.0% |
| Financial debts | 170/4 | €3,345,679 | €3,179,650 | -€166,029 | -5.0% |
| Amounts payable within one year | 42/48 | €595,110 | €613,082 | +€17,972 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €164,438 | €166,029 | +€1,591 | +1.0% |
| Trade debts | 44 | €44,888 | €48,604 | +€3,716 | +8.3% |
| Suppliers | 440/4 | €44,888 | €48,604 | +€3,716 | +8.3% |
| Taxes, remuneration and social security | 45 | €3,886 | €17,843 | +€13,957 | +359% |
| Taxes | 450/3 | €1,641 | €13,570 | +€11,929 | +727% |
| Remuneration and social security | 454/9 | €2,245 | €4,273 | +€2,028 | +90.3% |
| Other amounts payable | 47/48 | €381,898 | €380,606 | -€1,293 | -0.3% |
| Accrued charges and deferred income | 492/3 | - | €9,687 | +€9,687 | |
| Turnover | 70 | €545,326 | - | -€545,326 | |
| Goods, raw materials, services and sundry goods | 60/61 | €157,755 | - | -€157,755 | |
| Remuneration, social security and pensions | 62 | €60,831 | €67,545 | +€6,714 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,406 | €236,812 | -€14,593 | -5.8% |
| Other operating charges | 640/8 | €247 | €38,346 | +€38,099 | +15,453% |
| Non-recurring operating charges | 66A | - | €1,741 | +€1,741 | |
| Gross operating margin | 9900 | €387,571 | €427,289 | +€39,718 | +10.2% |
| Operating profit (loss) | 9901 | €75,088 | €82,845 | +€7,758 | +10.3% |
| Financial income | 75/76B | €1,026 | €1 | -€1,025 | -99.9% |
| Recurring financial income | 75 | €1,026 | €1 | -€1,025 | -99.9% |
| Financial charges | 65/66B | €34,693 | €35,738 | +€1,045 | +3.0% |
| Recurring financial charges | 65 | €34,693 | €35,738 | +€1,045 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €41,420 | €47,108 | +€5,688 | +13.7% |
| Income taxes | 67/77 | €1,641 | €13,605 | +€11,964 | +729% |
| Profit (loss) for the period | 9904 | €39,779 | €33,503 | -€6,276 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,779 | €33,503 | -€6,276 | -15.8% |
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 23 October 2026 via checked.be.