MODICA DELFORGE SOINS: what changed
What changed
MODICA DELFORGE SOINS
filed annual accounts (NBB)
Net result for the year
€52,782
2024 · €38,187+€14,595
Equity
€225,715
2024 · €236,618-€10,903
Cash
€141,582
2024 · €8,413+€133,169
Balance sheet total
€305,771
2024 · €271,275+€34,496
Largest movements
Assets
- Cash +€133,169
up €133,169 (+1,583%), from €8,413 to €141,582
mainly Current investments (+€80,000) and Net result for the year (+€52,782)
- Current investments -€80,000
down €80,000 (-50.0%), from €160,000 to €80,000
- Receivables after one year -€12,406
down €12,406 (-16.4%), from €75,757 to €63,351
- Deferred charges and accrued income -€5,676
down €5,676 (-24.3%), from €23,325 to €17,650
Equity and liabilities
- Other debts +€34,954
up €34,954, from €0 to €34,954
- Tax, wage and social debts +€21,720
up €21,720 (+109%), from €19,962 to €41,682
of which Taxes: +€21,720
- Reserves -€11,685
down €11,685 (-5.4%), from €216,145 to €204,460
of which Distributable reserves: -€18,000
- Trade debts -€11,144
down €11,144 (-76.5%), from €14,563 to €3,419
Income statement
- Gross operating margin -€26,603
down €26,603 (-22.1%), from €120,181 to €93,578
- Taxes -€6,502
down €6,502 (-15.5%), from €41,964 to €35,461
- Other operating charges -€4,262
down €4,262 (-79.8%), from €5,342 to €1,080
- Financial income +€1,237
up €1,237 (+85.5%), from €1,447 to €2,684
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€38,187
Gross operating margin
-€26,603
Staff costs
-€80
Depreciation
-€79
Other operating charges
+€4,262
Financial income
+€1,237
Financial charges
-€114
Taxes
+€6,502
Deferred taxes and other
+€29,470
Result 2025
€52,782
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€117,868
Investment
+€78,986
Financing
-€63,685
Cash 2024
€8,413
From operations (derived)
+€117,868
Net result for the year
+€52,782
Depreciation
+€360
Receivables after one year
+€12,406
Receivables within one year
+€1,245
Deferred charges and accrued income
+€5,676
Trade debts
-€11,144
Tax, wage and social debts
+€21,720
Other debts
+€34,954
Accrued charges and deferred income
-€132
Investment (derived)
+€78,986
Investment in fixed assets (net)
-€1,014
Current investments
+€80,000
Financing
-€63,685
Contributions, distributions and other
-€63,685
Cash 2025
€141,582
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,275 | €305,771 | +€34,496 | +12.7% |
| Fixed assets | 21/28 | €76 | €731 | +€654 | +858% |
| Tangible fixed assets | 22/27 | €76 | €731 | +€654 | +858% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €76 | €731 | +€654 | +858% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €271,199 | €305,041 | +€33,842 | +12.5% |
| Amounts receivable after more than one year | 29 | €75,757 | €63,351 | -€12,406 | -16.4% |
| Trade receivables | 290 | €75,757 | €63,351 | -€12,406 | -16.4% |
| Amounts receivable within one year | 40/41 | €3,703 | €2,458 | -€1,245 | -33.6% |
| Trade receivables | 40 | €2,458 | €2,458 | = | 0.0% |
| Other amounts receivable | 41 | €1,245 | €0 | -€1,245 | -100% |
| Current investments | 50/53 | €160,000 | €80,000 | -€80,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €8,413 | €141,582 | +€133,169 | +1,583% |
| Deferred charges and accrued income | 490/1 | €23,325 | €17,650 | -€5,676 | -24.3% |
| Total equity and liabilities | 10/49 | €271,275 | €305,771 | +€34,496 | +12.7% |
| Equity | 10/15 | €236,618 | €225,715 | -€10,903 | -4.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €216,145 | €204,460 | -€11,685 | -5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,785 | €42,100 | +€6,315 | +17.6% |
| Distributable reserves | 133 | €178,500 | €160,500 | -€18,000 | -10.1% |
| Profit (loss) carried forward | 14 | €8,073 | €8,855 | +€782 | +9.7% |
| Amounts payable | 17/49 | €34,657 | €80,056 | +€45,399 | +131% |
| Amounts payable within one year | 42/48 | €34,525 | €80,056 | +€45,531 | +132% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €14,563 | €3,419 | -€11,144 | -76.5% |
| Suppliers | 440/4 | €14,563 | €3,419 | -€11,144 | -76.5% |
| Taxes, remuneration and social security | 45 | €19,962 | €41,682 | +€21,720 | +109% |
| Taxes | 450/3 | €19,962 | €41,682 | +€21,720 | +109% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €0 | €34,954 | +€34,954 | |
| Accrued charges and deferred income | 492/3 | €132 | €0 | -€132 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €360 | +€79 | +28.2% |
| Other operating charges | 640/8 | €5,342 | €1,080 | -€4,262 | -79.8% |
| Gross operating margin | 9900 | €120,181 | €93,578 | -€26,603 | -22.1% |
| Operating profit (loss) | 9901 | €114,558 | €92,058 | -€22,501 | -19.6% |
| Financial income | 75/76B | €1,447 | €2,684 | +€1,237 | +85.5% |
| Recurring financial income | 75 | €1,447 | €2,684 | +€1,237 | +85.5% |
| Financial charges | 65/66B | €69 | €183 | +€114 | +165% |
| Recurring financial charges | 65 | €69 | €183 | +€114 | +165% |
| Profit (loss) for the period before taxes | 9903 | €115,936 | €94,559 | -€21,377 | -18.4% |
| Transfer to deferred taxes | 680 | €35,785 | €6,315 | -€29,470 | -82.4% |
| Income taxes | 67/77 | €41,964 | €35,461 | -€6,502 | -15.5% |
| Profit (loss) for the period | 9904 | €38,187 | €52,782 | +€14,595 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,187 | €52,782 | +€14,595 | +38.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.