May for care: 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.
May for care
Largest movements
- Tangible fixed assets -€12,551
down €12,551 (-26.1%), from €48,161 to €35,609
of which Furniture and vehicles: -€6,797
- Cash -€4,334
down €4,334 (-39.6%), from €10,932 to €6,598
mainly Net result for the year (-€19,934) and Tax, wage and social debts (-€5,408)
- Receivables within one year -€635
no longer reported in 2023 (was €635)
of which Trade receivables: -€622
- Profit (loss) carried forward -€19,934
down €19,934 (-78.5%), from €25,408 to €5,474
- Other debts +€9,984
up €9,984 (+48.1%), from €20,770 to €30,754
- Tax, wage and social debts -€5,408
down €5,408 (-97.6%), from €5,539 to €132
- Trade debts -€1,699
down €1,699 (-42.4%), from €4,011 to €2,311
- Gross operating margin -€40,571
down €40,571, from €34,822 to -€5,748
- Depreciation +€9,517
up €9,517 (+314%), from €3,035 to €12,551
- Taxes -€5,408
down €5,408 (-97.6%), from €5,539 to €132
- Other operating charges +€1,066
up €1,066 (+144%), from €740 to €1,807
- Financial income +€367
new in 2023: €367
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,728 | €42,208 | -€17,520 | -29.3% |
| Fixed assets | 21/28 | €48,161 | €35,609 | -€12,551 | -26.1% |
| Tangible fixed assets | 22/27 | €48,161 | €35,609 | -€12,551 | -26.1% |
| Plant, machinery and equipment | 23 | €16,135 | €10,381 | -€5,755 | -35.7% |
| Furniture and vehicles | 24 | €32,026 | €25,229 | -€6,797 | -21.2% |
| Current assets | 29/58 | €11,567 | €6,598 | -€4,969 | -43.0% |
| Amounts receivable within one year | 40/41 | €635 | - | -€635 | |
| Trade receivables | 40 | €622 | - | -€622 | |
| Other amounts receivable | 41 | €13 | - | -€13 | |
| Cash at bank and in hand | 54/58 | €10,932 | €6,598 | -€4,334 | -39.6% |
| Total equity and liabilities | 10/49 | €59,728 | €42,208 | -€17,520 | -29.3% |
| Equity | 10/15 | €26,408 | €6,474 | -€19,934 | -75.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,408 | €5,474 | -€19,934 | -78.5% |
| Amounts payable | 17/49 | €33,320 | €35,734 | +€2,414 | +7.2% |
| Amounts payable within one year | 42/48 | €30,320 | €33,197 | +€2,877 | +9.5% |
| Trade debts | 44 | €4,011 | €2,311 | -€1,699 | -42.4% |
| Suppliers | 440/4 | €4,011 | €2,311 | -€1,699 | -42.4% |
| Taxes, remuneration and social security | 45 | €5,539 | €132 | -€5,408 | -97.6% |
| Taxes | 450/3 | €5,539 | €132 | -€5,408 | -97.6% |
| Other amounts payable | 47/48 | €20,770 | €30,754 | +€9,984 | +48.1% |
| Accrued charges and deferred income | 492/3 | €3,000 | €2,537 | -€463 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,035 | €12,551 | +€9,517 | +314% |
| Other operating charges | 640/8 | €740 | €1,807 | +€1,066 | +144% |
| Gross operating margin | 9900 | €34,822 | -€5,748 | -€40,571 | |
| Operating profit (loss) | 9901 | €31,047 | -€20,107 | -€51,154 | |
| Financial income | 75/76B | - | €367 | +€367 | |
| Recurring financial income | 75 | - | €367 | +€367 | |
| Financial charges | 65/66B | €100 | €63 | -€37 | -37.4% |
| Recurring financial charges | 65 | €100 | €63 | -€37 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €30,947 | -€19,803 | -€50,749 | |
| Income taxes | 67/77 | €5,539 | €132 | -€5,408 | -97.6% |
| Profit (loss) for the period | 9904 | €25,408 | -€19,934 | -€45,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,408 | -€19,934 | -€45,342 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.