LEVENSLUST: 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
LEVENSLUST
NACE 87.991, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€23,101
2024 · €486,953-€463,852
Equity
€5.1m
2024 · €5.3m-€131,839
Cash
€1.4m
2024 · €3.2m-€1.9m
Balance sheet total
€11.0m
2024 · €11.3m-€341,796
Largest movements
Assets
- Cash -€1.9m
down €1.9m (-57.7%), from €3.2m to €1.4m
mainly Investment in fixed assets (net) (-€1.7m) and Receivables within one year (-€304,006)
- Tangible fixed assets +€1.2m
up €1.2m (+15.9%), from €7.5m to €8.7m
of which Land and buildings: +€891,025
- Receivables within one year +€304,006
up €304,006 (+207.2%), from €146,736 to €450,742
of which Other amounts receivable: +€229,641
Equity and liabilities
- Debts within one year -€280,406
down €280,406 (-7.8%), from €3.6m to €3.3m
of which Short-term financial debts: -€250,210
- Provisions +€167,513
up €167,513 (+102.6%), from €163,246 to €330,758
- Investment grants -€154,940
down €154,940 (-4.5%), from €3.4m to €3.3m
- Debts after one year -€124,750
down €124,750 (-5.7%), from €2.2m to €2.0m
Income statement
- Staff costs +€371,373
up €371,373 (+3.3%), from €11.3m to €11.7m
- Other operating income +€87,688
up €87,688 (+118.0%), from €74,338 to €162,026
- Services and other goods -€70,679
down €70,679 (-7.4%), from €948,937 to €878,258
- Turnover -€60,895
down €60,895 (-31.2%), from €195,256 to €134,361
- Depreciation +€50,492
up €50,492 (+11.7%), from €432,666 to €483,158
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
€486,953
Turnover
-€60,895
Other operating income
+€87,688
Goods and materials
+€39,664
Services and other goods
+€70,679
Staff costs
-€371,373
Depreciation
-€50,492
Other operating charges
+€5,745
Other operating items
-€196,950
Financial income
+€2,050
Financial charges
+€10,033
Result 2025
€23,101
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
+€98,470
Investment
-€1.7m
Financing
-€279,690
Cash 2024
€3.2m
From operations (derived)
+€98,470
Net result for the year
+€23,101
Depreciation
+€483,158
Stocks and contracts
+€900
Receivables within one year
-€304,006
Deferred charges and accrued income
-€19,475
Provisions
+€167,513
Debts within one year
-€280,406
Accrued charges and deferred income
+€27,686
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Current investments
-€2,914
Financing
-€279,690
Debts after one year
-€124,750
Contributions, distributions and other
-€154,940
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,345,536 | €11,003,740 | -€341,796 | -3.0% |
| Fixed assets | 21/28 | €7,477,907 | €8,669,281 | +€1.2m | +15.9% |
| Tangible fixed assets | 22/27 | €7,473,241 | €8,664,615 | +€1.2m | +15.9% |
| Land and buildings | 22 | €6,814,406 | €7,705,430 | +€891,025 | +13.1% |
| Plant, machinery and equipment | 23 | €151,558 | €580,751 | +€429,194 | +283.2% |
| Furniture and vehicles | 24 | €64,669 | €61,913 | -€2,756 | -4.3% |
| Assets under construction and advance payments | 27 | €442,608 | €316,521 | -€126,088 | -28.5% |
| Financial fixed assets | 28 | €4,666 | €4,666 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,666 | €4,666 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,666 | €4,666 | = | 0.0% |
| Current assets | 29/58 | €3,867,630 | €2,334,459 | -€1.5m | -39.6% |
| Stocks and contracts in progress | 3 | €63,161 | €62,261 | -€900 | -1.4% |
| Stocks | 30/36 | €63,161 | €62,261 | -€900 | -1.4% |
| Raw materials and consumables | 30/31 | €63,161 | €62,261 | -€900 | -1.4% |
| Amounts receivable within one year | 40/41 | €146,736 | €450,742 | +€304,006 | +207.2% |
| Trade receivables | 40 | €17,956 | €92,321 | +€74,365 | +414.2% |
| Other amounts receivable | 41 | €128,780 | €358,421 | +€229,641 | +178.3% |
| Current investments | 50/53 | €404,702 | €407,616 | +€2,914 | +0.7% |
| Cash at bank and in hand | 54/58 | €3,222,054 | €1,363,388 | -€1.9m | -57.7% |
| Deferred charges and accrued income | 490/1 | €30,977 | €50,452 | +€19,475 | +62.9% |
| Total equity and liabilities | 10/49 | €11,345,536 | €11,003,740 | -€341,796 | -3.0% |
| Equity | 10/15 | €5,273,173 | €5,141,334 | -€131,839 | -2.5% |
| Contributions | 10/11 | €639,998 | €639,998 | = | 0.0% |
| Capital | 10 | €639,998 | €639,998 | = | 0.0% |
| Reserves | 13 | €690,000 | €690,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €493,731 | €516,832 | +€23,101 | +4.7% |
| Investment grants | 15 | €3,449,443 | €3,294,503 | -€154,940 | -4.5% |
| Provisions and deferred taxes | 16 | €163,246 | €330,758 | +€167,513 | +102.6% |
| Provisions for liabilities and charges | 160/5 | €163,246 | €330,758 | +€167,513 | +102.6% |
| Major repairs and maintenance | 162 | €163,246 | €330,758 | +€167,513 | +102.6% |
| Amounts payable | 17/49 | €5,909,118 | €5,531,648 | -€377,470 | -6.4% |
| Amounts payable after more than one year | 17 | €2,169,834 | €2,045,084 | -€124,750 | -5.7% |
| Financial debts | 170/4 | €2,169,834 | €2,045,084 | -€124,750 | -5.7% |
| Credit institutions | 173 | €2,169,834 | €2,045,084 | -€124,750 | -5.7% |
| Amounts payable within one year | 42/48 | €3,591,222 | €3,310,816 | -€280,406 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €121,208 | €124,750 | +€3,542 | +2.9% |
| Financial debts | 43 | €1,241,691 | €991,481 | -€250,210 | -20.2% |
| Credit institutions | 430/8 | €1,241,691 | €991,481 | -€250,210 | -20.2% |
| Trade debts | 44 | €259,873 | €166,764 | -€93,109 | -35.8% |
| Suppliers | 440/4 | €259,873 | €166,764 | -€93,109 | -35.8% |
| Taxes, remuneration and social security | 45 | €1,751,660 | €1,859,884 | +€108,224 | +6.2% |
| Taxes | 450/3 | €361,189 | €377,389 | +€16,200 | +4.5% |
| Remuneration and social security | 454/9 | €1,390,471 | €1,482,495 | +€92,024 | +6.6% |
| Accrued charges and deferred income | 492/3 | €148,062 | €175,748 | +€27,686 | +18.7% |
| Operating income | 70/76A | €13,942,501 | €13,735,416 | -€207,085 | -1.5% |
| Turnover | 70 | €195,256 | €134,361 | -€60,895 | -31.2% |
| Other operating income | 74 | €74,338 | €162,026 | +€87,688 | +118.0% |
| Non-recurring operating income | 76A | €550,802 | €225,505 | -€325,297 | -59.1% |
| Operating charges | 60/66A | €13,358,944 | €13,627,794 | +€268,850 | +2.0% |
| Goods for resale, raw materials and consumables | 60 | €374,877 | €335,213 | -€39,664 | -10.6% |
| Purchases | 600/8 | €363,395 | €334,313 | -€29,082 | -8.0% |
| Change in stocks: decrease (increase) | 609 | €11,482 | €900 | -€10,582 | -92.2% |
| Services and other goods | 61 | €948,937 | €878,258 | -€70,679 | -7.4% |
| Remuneration, social security and pensions | 62 | €11,333,008 | €11,704,381 | +€371,373 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432,666 | €483,158 | +€50,492 | +11.7% |
| Other operating charges | 640/8 | €60,283 | €54,538 | -€5,745 | -9.5% |
| Non-recurring operating charges | 66A | €223,555 | €4,733 | -€218,821 | -97.9% |
| Operating profit (loss) | 9901 | €583,557 | €107,622 | -€475,935 | -81.6% |
| Financial income | 75/76B | €2,253 | €4,303 | +€2,050 | +91.0% |
| Recurring financial income | 75 | €2,253 | €4,303 | +€2,050 | +91.0% |
| Income from current assets | 751 | €2,127 | €2,931 | +€804 | +37.8% |
| Other financial income | 752/9 | €126 | €1,372 | +€1,246 | +990.3% |
| Financial charges | 65/66B | €98,857 | €88,824 | -€10,033 | -10.1% |
| Recurring financial charges | 65 | €98,857 | €88,824 | -€10,033 | -10.1% |
| Debt charges | 650 | €95,775 | €85,178 | -€10,597 | -11.1% |
| Other financial charges | 652/9 | €3,082 | €3,646 | +€564 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €486,953 | €23,101 | -€463,852 | -95.3% |
| Profit (loss) for the period | 9904 | €486,953 | €23,101 | -€463,852 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €486,953 | €23,101 | -€463,852 | -95.3% |
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 7 October 2026 via checked.be.