LESPOIR: 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
LESPOIR
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€23,901
2024 · €49,291-€73,192
Equity
€213,202
2024 · €335,198-€121,996
Cash
€262,789
2024 · €489,846-€227,057
Balance sheet total
€1.1m
2024 · €1.4m-€294,731
Largest movements
Assets
- Cash -€227,057
down €227,057 (-46.4%), from €489,846 to €262,789
mainly Trade debts (-€115,099) and Investment in fixed assets (net) (-€100,834)
- Receivables within one year -€46,555
down €46,555 (-19.9%), from €233,974 to €187,419
of which Trade receivables: -€43,233
Equity and liabilities
- Trade debts -€115,099
down €115,099 (-73.6%), from €156,440 to €41,341
- Investment grants -€98,094
no longer reported in 2025 (was €98,094)
- Other debts -€78,850
down €78,850 (-80.5%), from €97,895 to €19,045
- Tax, wage and social debts +€55,987
up €55,987 (+9.6%), from €583,930 to €639,917
of which Remuneration and social security: +€141,694
- Debts after one year -€28,103
down €28,103 (-17.8%), from €158,023 to €129,920
of which Financial debts: -€20,405
Income statement
- Gross operating margin +€3.6m
new in 2025: €3.6m
- Services and other goods -€1.2m
no longer reported in 2025 (was €1.2m)
- Turnover +€928,109
up €928,109 (+21.9%), from €4.2m to €5.2m
- Other operating income -€664,796
no longer reported in 2025 (was €664,796)
- Goods and materials -€401,267
no longer reported in 2025 (was €401,267)
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
€49,291
Turnover
+€928,109
Other operating income
-€664,796
Goods and materials
+€401,267
Services and other goods
+€1.2m
Staff costs
-€237,844
Depreciation
-€23,389
Other operating charges
-€133
Other operating items
-€1.7m
Financial income
-€11,647
Financial charges
+€1,102
Taxes
+€24,333
Result 2025
-€23,901
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
+€1,834
Investment
-€100,834
Financing
-€128,057
Cash 2024
€489,846
From operations (derived)
+€1,834
Net result for the year
-€23,901
Depreciation
+€110,170
Receivables after one year
+€12,885
Stocks and contracts
-€1,102
Receivables within one year
+€46,555
Trade debts
-€115,099
Tax, wage and social debts
+€55,987
Other debts
-€78,850
Accrued charges and deferred income
-€4,811
Investment (derived)
-€100,834
Investment in fixed assets (net)
-€100,834
Financing
-€128,057
Debts after one year
-€28,103
Short-term financial debts
-€1,859
Contributions, distributions and other
-€98,095
Cash 2025
€262,789
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,387,385 | €1,092,654 | -€294,731 | -21.2% |
| Fixed assets | 21/28 | €483,169 | €473,833 | -€9,336 | -1.9% |
| Tangible fixed assets | 22/27 | €482,809 | €473,473 | -€9,336 | -1.9% |
| Land and buildings | 22 | €263,766 | €278,085 | +€14,319 | +5.4% |
| Furniture and vehicles | 24 | €219,043 | €195,388 | -€23,655 | -10.8% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Affiliated companies | 280/1 | €360 | - | -€360 | |
| Participating interests | 280 | €360 | - | -€360 | |
| Current assets | 29/58 | €904,216 | €618,821 | -€285,395 | -31.6% |
| Amounts receivable after more than one year | 29 | €162,593 | €149,708 | -€12,885 | -7.9% |
| Other amounts receivable | 291 | €162,593 | €149,708 | -€12,885 | -7.9% |
| Stocks and contracts in progress | 3 | €17,803 | €18,905 | +€1,102 | +6.2% |
| Stocks | 30/36 | €17,803 | €18,905 | +€1,102 | +6.2% |
| Raw materials and consumables | 30/31 | €17,803 | - | -€17,803 | |
| Amounts receivable within one year | 40/41 | €233,974 | €187,419 | -€46,555 | -19.9% |
| Trade receivables | 40 | €213,331 | €170,098 | -€43,233 | -20.3% |
| Other amounts receivable | 41 | €20,643 | €17,321 | -€3,322 | -16.1% |
| Cash at bank and in hand | 54/58 | €489,846 | €262,789 | -€227,057 | -46.4% |
| Total equity and liabilities | 10/49 | €1,387,385 | €1,092,654 | -€294,731 | -21.2% |
| Equity | 10/15 | €335,198 | €213,202 | -€121,996 | -36.4% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,448 | €7,448 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,448 | €7,448 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Other | 1319 | €11 | €11 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,288 | €131,386 | -€23,902 | -15.4% |
| Investment grants | 15 | €98,094 | - | -€98,094 | |
| Amounts payable | 17/49 | €1,052,187 | €879,452 | -€172,735 | -16.4% |
| Amounts payable after more than one year | 17 | €158,023 | €129,920 | -€28,103 | -17.8% |
| Financial debts | 170/4 | €132,103 | €111,698 | -€20,405 | -15.4% |
| Credit institutions | 173 | €132,103 | - | -€132,103 | |
| Other amounts payable | 178/9 | €25,920 | €18,222 | -€7,698 | -29.7% |
| Amounts payable within one year | 42/48 | €889,353 | €749,532 | -€139,821 | -15.7% |
| Financial debts | 43 | €51,088 | €49,229 | -€1,859 | -3.6% |
| Credit institutions | 430/8 | €51,088 | €49,229 | -€1,859 | -3.6% |
| Trade debts | 44 | €156,440 | €41,341 | -€115,099 | -73.6% |
| Suppliers | 440/4 | €156,440 | €41,341 | -€115,099 | -73.6% |
| Taxes, remuneration and social security | 45 | €583,930 | €639,917 | +€55,987 | +9.6% |
| Taxes | 450/3 | €85,707 | - | -€85,707 | |
| Remuneration and social security | 454/9 | €498,223 | €639,917 | +€141,694 | +28.4% |
| Other amounts payable | 47/48 | €97,895 | €19,045 | -€78,850 | -80.5% |
| Accrued charges and deferred income | 492/3 | €4,811 | - | -€4,811 | |
| Operating income | 70/76A | €4,958,756 | - | -€5.0m | |
| Turnover | 70 | €4,242,886 | €5,170,995 | +€928,109 | +21.9% |
| Other operating income | 74 | €664,796 | - | -€664,796 | |
| Non-recurring operating income | 76A | €51,074 | €14,130 | -€36,944 | -72.3% |
| Operating charges | 60/66A | €4,910,274 | - | -€4.9m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,605,594 | +€1.6m | |
| Goods for resale, raw materials and consumables | 60 | €401,267 | - | -€401,267 | |
| Purchases | 600/8 | €401,267 | - | -€401,267 | |
| Services and other goods | 61 | €1,166,649 | - | -€1.2m | |
| Remuneration, social security and pensions | 62 | €3,228,612 | €3,466,456 | +€237,844 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,781 | €110,170 | +€23,389 | +27.0% |
| Other operating charges | 640/8 | €26,965 | €27,098 | +€133 | +0.5% |
| Non-recurring operating charges | 66A | - | €175 | +€175 | |
| Gross operating margin | 9900 | - | €3,565,401 | +€3.6m | |
| Operating profit (loss) | 9901 | €48,482 | -€38,498 | -€86,980 | |
| Financial income | 75/76B | €37,351 | €25,704 | -€11,647 | -31.2% |
| Recurring financial income | 75 | €37,351 | €25,704 | -€11,647 | -31.2% |
| Income from financial fixed assets | 750 | €37,351 | - | -€37,351 | |
| Financial charges | 65/66B | €11,127 | €10,025 | -€1,102 | -9.9% |
| Recurring financial charges | 65 | €11,127 | €10,025 | -€1,102 | -9.9% |
| Debt charges | 650 | €11,127 | - | -€11,127 | |
| Profit (loss) for the period before taxes | 9903 | €74,706 | -€22,819 | -€97,525 | |
| Income taxes | 67/77 | €25,415 | €1,082 | -€24,333 | -95.7% |
| Taxes | 670/3 | €35,231 | - | -€35,231 | |
| Tax adjustments and reversals of tax provisions | 77 | €9,816 | - | -€9,816 | |
| Profit (loss) for the period | 9904 | €49,291 | -€23,901 | -€73,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,291 | -€23,901 | -€73,192 |
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 17 October 2026 via checked.be.