NEW CONCEPT 2000: 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.
What changed
NEW CONCEPT 2000
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€139,374
2024 · €289,079-€149,705
Equity
€1.6m
2024 · €1.5m+€130,465
Cash
€113,984
2024 · €157,630-€43,646
Balance sheet total
€7.6m
2024 · €8.1m-€493,234
Largest movements
Assets
- Tangible fixed assets -€470,634
down €470,634 (-6.3%), from €7.5m to €7.0m
of which Land and buildings: -€428,631
Equity and liabilities
- Debts after one year -€873,695
down €873,695 (-18.4%), from €4.7m to €3.9m
- Tax, wage and social debts +€146,656
up €146,656 (+38.9%), from €376,603 to €523,259
of which Remuneration and social security: +€156,203
- Reserves +€139,374
up €139,374 (+11.3%), from €1.2m to €1.4m
of which Distributable reserves: +€143,440
- Trade debts -€105,560
down €105,560 (-37.1%), from €284,766 to €179,206
- Other debts +€99,847
up €99,847 (+1,600%), from €6,242 to €106,089
Income statement
- Staff costs +€178,378
up €178,378 (+10.1%), from €1.8m to €1.9m
- Other operating charges +€70,875
up €70,875 (+168%), from €42,176 to €113,051
- Taxes -€56,480
down €56,480 (-54.3%), from €104,020 to €47,540
- Financial charges -€40,541
down €40,541 (-17.3%), from €234,022 to €193,481
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
€289,079
Gross operating margin
-€6,263
Staff costs
-€178,378
Depreciation
+€9,969
Other operating charges
-€70,875
Financial income
-€1,179
Financial charges
+€40,541
Taxes
+€56,480
Result 2025
€139,374
raises the resultlowers the result
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.
From operations
+€713,266
Investment
€0
Financing
-€756,912
Cash 2024
€157,630
From operations (derived)
+€713,266
Net result for the year
+€139,374
Depreciation
+€470,634
Stocks and contracts
-€2,814
Receivables within one year
-€14,642
Deferred charges and accrued income
-€3,590
Provisions
-€1,355
Trade debts
-€105,560
Tax, wage and social debts
+€146,656
Other debts
+€99,847
Accrued charges and deferred income
-€15,284
Financing
-€756,912
Debts after one year
-€873,695
Current portion of long-term debt
+€28,128
Short-term financial debts
+€97,564
Contributions, distributions and other
-€8,909
Cash 2025
€113,984
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,053,376 | €7,560,142 | -€493,234 | -6.1% |
| Fixed assets | 21/28 | €7,499,894 | €7,029,260 | -€470,634 | -6.3% |
| Tangible fixed assets | 22/27 | €7,499,894 | €7,029,260 | -€470,634 | -6.3% |
| Land and buildings | 22 | €7,224,813 | €6,796,182 | -€428,631 | -5.9% |
| Plant, machinery and equipment | 23 | €244,439 | €214,430 | -€30,009 | -12.3% |
| Furniture and vehicles | 24 | €30,642 | €18,648 | -€11,994 | -39.1% |
| Current assets | 29/58 | €553,482 | €530,882 | -€22,600 | -4.1% |
| Stocks and contracts in progress | 3 | - | €2,814 | +€2,814 | |
| Stocks | 30/36 | - | €2,814 | +€2,814 | |
| Amounts receivable within one year | 40/41 | €393,835 | €408,477 | +€14,642 | +3.7% |
| Trade receivables | 40 | €289,764 | €267,510 | -€22,254 | -7.7% |
| Other amounts receivable | 41 | €104,071 | €140,967 | +€36,896 | +35.5% |
| Cash at bank and in hand | 54/58 | €157,630 | €113,984 | -€43,646 | -27.7% |
| Deferred charges and accrued income | 490/1 | €2,017 | €5,607 | +€3,590 | +178% |
| Total equity and liabilities | 10/49 | €8,053,376 | €7,560,142 | -€493,234 | -6.1% |
| Equity | 10/15 | €1,465,382 | €1,595,847 | +€130,465 | +8.9% |
| Contributions | 10/11 | €187,184 | €187,184 | = | 0.0% |
| Reserves | 13 | €1,233,034 | €1,372,408 | +€139,374 | +11.3% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,761 | €58,695 | -€4,066 | -6.5% |
| Distributable reserves | 133 | €1,158,273 | €1,301,713 | +€143,440 | +12.4% |
| Investment grants | 15 | €45,164 | €36,255 | -€8,909 | -19.7% |
| Provisions and deferred taxes | 16 | €20,920 | €19,565 | -€1,355 | -6.5% |
| Deferred taxes | 168 | €20,920 | €19,565 | -€1,355 | -6.5% |
| Amounts payable | 17/49 | €6,567,074 | €5,944,730 | -€622,344 | -9.5% |
| Amounts payable after more than one year | 17 | €4,736,854 | €3,863,159 | -€873,695 | -18.4% |
| Financial debts | 170/4 | €4,736,854 | €3,863,159 | -€873,695 | -18.4% |
| Amounts payable within one year | 42/48 | €1,763,564 | €2,030,199 | +€266,635 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €845,638 | €873,766 | +€28,128 | +3.3% |
| Financial debts | 43 | €250,315 | €347,879 | +€97,564 | +39.0% |
| Credit institutions | 430/8 | €250,315 | €347,879 | +€97,564 | +39.0% |
| Trade debts | 44 | €284,766 | €179,206 | -€105,560 | -37.1% |
| Suppliers | 440/4 | €284,766 | €179,206 | -€105,560 | -37.1% |
| Taxes, remuneration and social security | 45 | €376,603 | €523,259 | +€146,656 | +38.9% |
| Taxes | 450/3 | €139,822 | €130,275 | -€9,547 | -6.8% |
| Remuneration and social security | 454/9 | €236,781 | €392,984 | +€156,203 | +66.0% |
| Other amounts payable | 47/48 | €6,242 | €106,089 | +€99,847 | +1,600% |
| Accrued charges and deferred income | 492/3 | €66,656 | €51,372 | -€15,284 | -22.9% |
| Remuneration, social security and pensions | 62 | €1,760,904 | €1,939,282 | +€178,378 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480,603 | €470,634 | -€9,969 | -2.1% |
| Other operating charges | 640/8 | €42,176 | €113,051 | +€70,875 | +168% |
| Gross operating margin | 9900 | €2,899,275 | €2,893,012 | -€6,263 | -0.2% |
| Operating profit (loss) | 9901 | €615,592 | €370,045 | -€245,547 | -39.9% |
| Financial income | 75/76B | €10,174 | €8,995 | -€1,179 | -11.6% |
| Recurring financial income | 75 | €10,174 | €8,995 | -€1,179 | -11.6% |
| Financial charges | 65/66B | €234,022 | €193,481 | -€40,541 | -17.3% |
| Recurring financial charges | 65 | €234,022 | €193,481 | -€40,541 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €391,744 | €185,559 | -€206,185 | -52.6% |
| Transfer from deferred taxes | 780 | €1,355 | €1,355 | = | 0.0% |
| Income taxes | 67/77 | €104,020 | €47,540 | -€56,480 | -54.3% |
| Profit (loss) for the period | 9904 | €289,079 | €139,374 | -€149,705 | -51.8% |
| Transfer from tax-exempt reserves | 789 | €4,066 | €4,066 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €293,145 | €143,440 | -€149,705 | -51.1% |
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 20 October 2026 via checked.be.