P+B 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.
P+B Care
Largest movements
- Tangible fixed assets -€16,822
down €16,822 (-5.8%), from €288,020 to €271,197
of which Land and buildings: -€15,803
- Cash +€8,898
up €8,898 (+112%), from €7,947 to €16,845
mainly Depreciation (+€17,169) and Accrued charges and deferred income (+€3,383)
- Receivables within one year -€3,279
down €3,279 (-58.7%), from €5,587 to €2,308
of which Trade receivables: -€3,279
- Debts after one year -€12,988
down €12,988 (-5.5%), from €235,734 to €222,746
- Other debts -€3,404
down €3,404 (-5.7%), from €59,515 to €56,111
- Accrued charges and deferred income +€3,383
up €3,383 (+1,719%), from €197 to €3,580
- Financial charges -€860
down €860 (-10.9%), from €7,896 to €7,036
- Other operating charges -€311
down €311 (-7.7%), from €4,027 to €3,716
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 | €305,921 | €294,072 | -€11,849 | -3.9% |
| Fixed assets | 21/28 | €289,019 | €271,850 | -€17,169 | -5.9% |
| Intangible fixed assets | 21 | €999 | €653 | -€346 | -34.7% |
| Tangible fixed assets | 22/27 | €288,020 | €271,197 | -€16,822 | -5.8% |
| Land and buildings | 22 | €284,518 | €268,716 | -€15,803 | -5.6% |
| Furniture and vehicles | 24 | €3,501 | €2,482 | -€1,020 | -29.1% |
| Current assets | 29/58 | €16,902 | €22,222 | +€5,320 | +31.5% |
| Amounts receivable within one year | 40/41 | €5,587 | €2,308 | -€3,279 | -58.7% |
| Trade receivables | 40 | €5,537 | €2,257 | -€3,279 | -59.2% |
| Other amounts receivable | 41 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,947 | €16,845 | +€8,898 | +112% |
| Deferred charges and accrued income | 490/1 | €3,368 | €3,070 | -€298 | -8.9% |
| Total equity and liabilities | 10/49 | €305,921 | €294,072 | -€11,849 | -3.9% |
| Equity | 10/15 | -€8,019 | -€7,325 | +€694 | +8.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,019 | -€27,325 | +€694 | +2.5% |
| Amounts payable | 17/49 | €313,940 | €301,397 | -€12,542 | -4.0% |
| Amounts payable after more than one year | 17 | €235,734 | €222,746 | -€12,988 | -5.5% |
| Financial debts | 170/4 | €235,734 | €222,746 | -€12,988 | -5.5% |
| Amounts payable within one year | 42/48 | €78,009 | €75,071 | -€2,937 | -3.8% |
| Financial debts | 43 | €12,627 | €12,988 | +€361 | +2.9% |
| Credit institutions | 430/8 | €12,627 | €12,988 | +€361 | +2.9% |
| Trade debts | 44 | €1,455 | €1,661 | +€206 | +14.2% |
| Suppliers | 440/4 | €1,455 | €1,661 | +€206 | +14.2% |
| Taxes, remuneration and social security | 45 | €4,412 | €4,311 | -€101 | -2.3% |
| Taxes | 450/3 | €4,412 | €4,311 | -€101 | -2.3% |
| Other amounts payable | 47/48 | €59,515 | €56,111 | -€3,404 | -5.7% |
| Accrued charges and deferred income | 492/3 | €197 | €3,580 | +€3,383 | +1,719% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,136 | €17,169 | +€33 | +0.2% |
| Other operating charges | 640/8 | €4,027 | €3,716 | -€311 | -7.7% |
| Non-recurring operating charges | 66A | €7 | - | -€7 | |
| Gross operating margin | 9900 | €28,749 | €28,604 | -€145 | -0.5% |
| Operating profit (loss) | 9901 | €7,580 | €7,720 | +€140 | +1.8% |
| Financial income | 75/76B | €3 | €10 | +€7 | +233% |
| Recurring financial income | 75 | €3 | €10 | +€7 | +233% |
| Financial charges | 65/66B | €7,896 | €7,036 | -€860 | -10.9% |
| Recurring financial charges | 65 | €7,896 | €7,036 | -€860 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€314 | €694 | +€1,007 | |
| Profit (loss) for the period | 9904 | -€314 | €694 | +€1,007 | |
| Profit (loss) for the period to be appropriated | 9905 | -€314 | €694 | +€1,007 |
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 15 October 2026 via checked.be.