NEDERHEEM: 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
NEDERHEEM
NACE 87.202, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,319
2024 · €192,777-€176,458
Equity
€2.0m
2024 · €2.0m-€22,105
Cash
€1.2m
2024 · €1.3m-€36,410
Balance sheet total
€3.6m
2024 · €3.7m-€93,653
Largest movements
Assets
- Tangible fixed assets -€77,458
down €77,458 (-3.7%), from €2.1m to €2.0m
of which Land and buildings: -€89,471
Equity and liabilities
- Contributions +€417,304
new in 2025: €417,304
- Reserves -€417,304
no longer reported in 2025 (was €417,304)
- Debts after one year -€82,835
down €82,835 (-9.6%), from €864,107 to €781,272
- Investment grants -€38,425
down €38,425 (-4.8%), from €806,920 to €768,495
Income statement
- Staff costs +€371,510
up €371,510 (+13.1%), from €2.8m to €3.2m
- Turnover +€22,315
up €22,315 (+5.1%), from €438,617 to €460,932
- Other operating charges +€20,984
up €20,984 (+126.5%), from €16,582 to €37,566
- Financial income +€19,619
up €19,619 (+178.1%), from €11,014 to €30,633
- Goods and materials +€15,388
up €15,388 (+7.6%), from €201,873 to €217,261
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
€192,777
Turnover
+€22,315
Other operating income
-€5,212
Goods and materials
-€15,388
Services and other goods
+€4,974
Staff costs
-€371,510
Depreciation
-€10,657
Write-downs
+€0
Other operating charges
-€20,984
Other operating items
+€196,624
Financial income
+€19,619
Financial charges
+€3,760
Result 2025
€16,319
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
+€154,748
Investment
-€72,981
Financing
-€118,178
Cash 2024
€1.3m
From operations (derived)
+€154,748
Net result for the year
+€16,319
Depreciation
+€151,604
Receivables within one year
-€21,116
Deferred charges and accrued income
-€265
Trade debts
-€7,002
Tax, wage and social debts
+€15,208
Investment (derived)
-€72,981
Investment in fixed assets (net)
-€72,981
Financing
-€118,178
Debts after one year
-€82,835
Current portion of long-term debt
+€3,081
Contributions, distributions and other
-€38,424
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,675,561 | €3,581,908 | -€93,653 | -2.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,102,366 | €2,023,743 | -€78,623 | -3.7% |
| Intangible fixed assets | 21 | €2,331 | €1,166 | -€1,165 | -50.0% |
| Tangible fixed assets | 22/27 | €2,095,585 | €2,018,127 | -€77,458 | -3.7% |
| Land and buildings | 22 | €1,903,598 | €1,814,127 | -€89,471 | -4.7% |
| Plant, machinery and equipment | 23 | €151,801 | €142,271 | -€9,530 | -6.3% |
| Furniture and vehicles | 24 | €40,185 | €61,729 | +€21,544 | +53.6% |
| Financial fixed assets | 28 | €4,450 | €4,450 | = | 0.0% |
| Affiliated companies | 280/1 | €4,450 | €4,450 | = | 0.0% |
| Participating interests | 280 | €4,450 | €4,450 | = | 0.0% |
| Current assets | 29/58 | €1,573,194 | €1,558,165 | -€15,029 | -1.0% |
| Amounts receivable within one year | 40/41 | €295,678 | €316,794 | +€21,116 | +7.1% |
| Trade receivables | 40 | €122,186 | €126,477 | +€4,291 | +3.5% |
| Other amounts receivable | 41 | €173,492 | €190,317 | +€16,825 | +9.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,273,306 | €1,236,896 | -€36,410 | -2.9% |
| Deferred charges and accrued income | 490/1 | €4,210 | €4,475 | +€265 | +6.3% |
| Total equity and liabilities | 10/49 | €3,675,561 | €3,581,908 | -€93,653 | -2.5% |
| Equity | 10/15 | €2,032,728 | €2,010,623 | -€22,105 | -1.1% |
| Contributions | 10/11 | - | €417,304 | +€417,304 | |
| Capital | 10 | - | €417,304 | +€417,304 | |
| Reserves | 13 | €417,304 | - | -€417,304 | |
| Profit (loss) carried forward | 14 | €808,505 | €824,824 | +€16,319 | +2.0% |
| Investment grants | 15 | €806,920 | €768,495 | -€38,425 | -4.8% |
| Amounts payable | 17/49 | €1,642,832 | €1,571,285 | -€71,547 | -4.4% |
| Amounts payable after more than one year | 17 | €864,107 | €781,272 | -€82,835 | -9.6% |
| Financial debts | 170/4 | €864,107 | €781,272 | -€82,835 | -9.6% |
| Credit institutions | 173 | €477,968 | €412,360 | -€65,608 | -13.7% |
| Other loans | 174 | €386,139 | €368,912 | -€17,227 | -4.5% |
| Amounts payable within one year | 42/48 | €778,725 | €790,013 | +€11,288 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €79,754 | €82,835 | +€3,081 | +3.9% |
| Trade debts | 44 | €221,597 | €214,595 | -€7,002 | -3.2% |
| Suppliers | 440/4 | €221,597 | €214,595 | -€7,002 | -3.2% |
| Advances received on contracts in progress | 46 | €30,505 | €30,505 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €446,870 | €462,078 | +€15,208 | +3.4% |
| Remuneration and social security | 454/9 | €446,870 | €462,078 | +€15,208 | +3.4% |
| Operating income | 70/76A | €3,777,881 | €3,982,274 | +€204,393 | +5.4% |
| Turnover | 70 | €438,617 | €460,932 | +€22,315 | +5.1% |
| Other operating income | 74 | €122,417 | €117,205 | -€5,212 | -4.3% |
| Non-recurring operating income | 76A | €68,983 | - | -€68,983 | |
| Operating charges | 60/66A | €3,559,240 | €3,963,470 | +€404,230 | +11.4% |
| Goods for resale, raw materials and consumables | 60 | €201,873 | €217,261 | +€15,388 | +7.6% |
| Purchases | 600/8 | €201,873 | €217,261 | +€15,388 | +7.6% |
| Services and other goods | 61 | €360,208 | €355,234 | -€4,974 | -1.4% |
| Remuneration, social security and pensions | 62 | €2,829,609 | €3,201,119 | +€371,510 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,947 | €151,604 | +€10,657 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €686 | €686 | -€0 | 0.0% |
| Other operating charges | 640/8 | €16,582 | €37,566 | +€20,984 | +126.5% |
| Non-recurring operating charges | 66A | €9,335 | - | -€9,335 | |
| Operating profit (loss) | 9901 | €218,641 | €18,804 | -€199,837 | -91.4% |
| Financial income | 75/76B | €11,014 | €30,633 | +€19,619 | +178.1% |
| Recurring financial income | 75 | €11,014 | €30,633 | +€19,619 | +178.1% |
| Income from current assets | 751 | €11,014 | €30,633 | +€19,619 | +178.1% |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €36,878 | €33,118 | -€3,760 | -10.2% |
| Recurring financial charges | 65 | €36,878 | €33,118 | -€3,760 | -10.2% |
| Debt charges | 650 | €36,075 | €32,400 | -€3,675 | -10.2% |
| Other financial charges | 652/9 | €803 | €718 | -€85 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €192,777 | €16,319 | -€176,458 | -91.5% |
| Profit (loss) for the period | 9904 | €192,777 | €16,319 | -€176,458 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €192,777 | €16,319 | -€176,458 | -91.5% |
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 6 October 2026 via checked.be.