NEVAN - 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.
NEVAN - CARE
Largest movements
- Current investments +€69,998
up €69,998 (+71.2%), from €98,365 to €168,363
- Cash -€30,847
down €30,847 (-33.8%), from €91,253 to €60,406
mainly Current investments (-€69,998) and Contributions, distributions and other (-€36,500)
- Tangible fixed assets -€18,451
down €18,451 (-7.1%), from €260,387 to €241,936
of which Furniture and vehicles: -€15,849
- Reserves +€32,610
up €32,610 (+11.3%), from €288,500 to €321,110
- Debts after one year -€17,048
down €17,048 (-14.7%), from €115,731 to €98,683
- Other debts +€7,943
up €7,943 (+43.6%), from €18,203 to €26,146
- Trade debts -€6,621
down €6,621 (-95.7%), from €6,918 to €296
- Depreciation +€8,975
up €8,975 (+45.6%), from €19,686 to €28,661
- Gross operating margin +€8,744
up €8,744 (+6.9%), from €127,197 to €135,941
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,134 | €561,519 | +€17,385 | +3.2% |
| Fixed assets | 21/28 | €261,100 | €242,649 | -€18,451 | -7.1% |
| Tangible fixed assets | 22/27 | €260,387 | €241,936 | -€18,451 | -7.1% |
| Land and buildings | 22 | €192,429 | €182,373 | -€10,057 | -5.2% |
| Plant, machinery and equipment | 23 | €5,492 | €12,947 | +€7,455 | +136% |
| Furniture and vehicles | 24 | €62,465 | €46,616 | -€15,849 | -25.4% |
| Financial fixed assets | 28 | €713 | €713 | = | 0.0% |
| Current assets | 29/58 | €283,033 | €318,869 | +€35,836 | +12.7% |
| Amounts receivable within one year | 40/41 | €7,266 | €3,487 | -€3,779 | -52.0% |
| Trade receivables | 40 | €7,266 | - | -€7,266 | |
| Other amounts receivable | 41 | - | €3,487 | +€3,487 | |
| Current investments | 50/53 | €98,365 | €168,363 | +€69,998 | +71.2% |
| Cash at bank and in hand | 54/58 | €91,253 | €60,406 | -€30,847 | -33.8% |
| Deferred charges and accrued income | 490/1 | €86,150 | €86,614 | +€464 | +0.5% |
| Total equity and liabilities | 10/49 | €544,134 | €561,519 | +€17,385 | +3.2% |
| Equity | 10/15 | €308,697 | €341,311 | +€32,614 | +10.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €288,500 | €321,110 | +€32,610 | +11.3% |
| Distributable reserves | 133 | €288,500 | €321,110 | +€32,610 | +11.3% |
| Profit (loss) carried forward | 14 | €197 | €201 | +€4 | +2.0% |
| Amounts payable | 17/49 | €235,437 | €220,208 | -€15,229 | -6.5% |
| Amounts payable after more than one year | 17 | €115,731 | €98,683 | -€17,048 | -14.7% |
| Financial debts | 170/4 | €115,731 | €98,683 | -€17,048 | -14.7% |
| Amounts payable within one year | 42/48 | €48,284 | €51,943 | +€3,659 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €16,456 | €17,048 | +€592 | +3.6% |
| Trade debts | 44 | €6,918 | €296 | -€6,621 | -95.7% |
| Suppliers | 440/4 | €6,918 | €296 | -€6,621 | -95.7% |
| Taxes, remuneration and social security | 45 | €6,707 | €8,452 | +€1,745 | +26.0% |
| Taxes | 450/3 | €6,707 | €8,452 | +€1,745 | +26.0% |
| Other amounts payable | 47/48 | €18,203 | €26,146 | +€7,943 | +43.6% |
| Accrued charges and deferred income | 492/3 | €71,422 | €69,582 | -€1,840 | -2.6% |
| Non-recurring operating income | 76A | €2,282 | - | -€2,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,686 | €28,661 | +€8,975 | +45.6% |
| Other operating charges | 640/8 | €1,929 | €1,485 | -€444 | -23.0% |
| Gross operating margin | 9900 | €127,197 | €135,941 | +€8,744 | +6.9% |
| Operating profit (loss) | 9901 | €105,582 | €105,795 | +€213 | +0.2% |
| Financial income | 75/76B | €4,097 | €4,541 | +€444 | +10.8% |
| Recurring financial income | 75 | €4,097 | €4,541 | +€444 | +10.8% |
| Financial charges | 65/66B | €6,735 | €6,615 | -€120 | -1.8% |
| Recurring financial charges | 65 | €6,735 | €6,615 | -€120 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €102,944 | €103,721 | +€777 | +0.8% |
| Income taxes | 67/77 | €35,060 | €34,607 | -€452 | -1.3% |
| Profit (loss) for the period | 9904 | €67,884 | €69,114 | +€1,230 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,884 | €69,114 | +€1,230 | +1.8% |
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 26 October 2026 via checked.be.