PARAMEDICAL SERVICES: 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
PARAMEDICAL SERVICES
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€32,640
2024 · -€2.3m+€2.3m
Equity
-€4.8m
2024 · -€4.8m+€32,640
Cash
€1
2024 · €4-€3
Balance sheet total
€7.3m
2024 · €7.4m-€66,411
Largest movements
Assets
- Receivables within one year -€544,449
down €544,449 (-69.4%), from €784,279 to €239,831
of which Other amounts receivable: -€454,389
- Financial fixed assets +€499,966
up €499,966 (+7.7%), from €6.5m to €7.0m
Equity and liabilities
- Short-term financial debts +€342,067
up €342,067 (+102%), from €334,297 to €676,364
- Provisions -€331,000
down €331,000 (-3.0%), from €11.1m to €10.8m
- Trade debts -€172,159
down €172,159 (-85.2%), from €202,174 to €30,014
Income statement
- Financial charges +€3.8m
up €3.8m, from -€3.7m to €29,943
of which Non-recurring financial charges: +€3.9m
- Staff costs -€2.1m
down €2.1m (-98.8%), from €2.1m to €24,660
- Financial income +€682,531
up €682,531 (+109%), from €625,722 to €1.3m
of which Non-recurring financial income: +€951,936
- Provisions -€331,000
new in 2025: -€331,000
- Other operating charges -€147,536
down €147,536 (-69.6%), from €212,092 to €64,556
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
-€2.3m
Turnover
-€125,926
Other operating income
-€15,044
Goods and materials
+€15,381
Services and other goods
+€44,083
Staff costs
+€2.1m
Depreciation
+€19,691
Write-downs
+€15,144
Provisions
+€331,000
Other operating charges
+€147,536
Other operating items
+€2.9m
Financial income
+€682,531
Financial charges
-€3.8m
Taxes
+€11
Result 2025
€32,640
raises the resultlowers the resultnot broken down further in the accounts
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
+€157,896
Investment
-€499,966
Financing
+€342,067
Cash 2024
€4
From operations (derived)
+€157,896
Net result for the year
+€32,640
Depreciation
+€21,926
Receivables within one year
+€544,449
Provisions
-€331,000
Trade debts
-€172,159
Tax, wage and social debts
-€28,870
Other debts
+€39,478
Accrued charges and deferred income
+€51,434
Investment (derived)
-€499,966
Investment in fixed assets (net)
-€499,966
Financing
+€342,067
Short-term financial debts
+€342,067
Cash 2025
€1
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,391,608 | €7,325,197 | -€66,411 | -0.9% |
| Formation expenses | 20 | €65,464 | €48,535 | -€16,929 | -25.9% |
| Fixed assets | 21/28 | €6,541,861 | €7,036,830 | +€494,969 | +7.6% |
| Tangible fixed assets | 22/27 | €41,702 | €36,705 | -€4,997 | -12.0% |
| Plant, machinery and equipment | 23 | €41,702 | €36,705 | -€4,997 | -12.0% |
| Financial fixed assets | 28 | €6,500,159 | €7,000,125 | +€499,966 | +7.7% |
| Affiliated companies | 280/1 | €6,500,159 | €7,000,125 | +€499,966 | +7.7% |
| Participating interests | 280 | €159 | €125 | -€34 | -21.4% |
| Amounts receivable | 281 | €6,500,000 | €7,000,000 | +€500,000 | +7.7% |
| Current assets | 29/58 | €784,283 | €239,832 | -€544,451 | -69.4% |
| Amounts receivable within one year | 40/41 | €784,279 | €239,831 | -€544,449 | -69.4% |
| Trade receivables | 40 | €130,520 | €40,460 | -€90,060 | -69.0% |
| Other amounts receivable | 41 | €653,759 | €199,371 | -€454,389 | -69.5% |
| Cash at bank and in hand | 54/58 | €4 | €1 | -€3 | -67.7% |
| Total equity and liabilities | 10/49 | €7,391,608 | €7,325,197 | -€66,411 | -0.9% |
| Equity | 10/15 | -€4,796,059 | -€4,763,419 | +€32,640 | +0.7% |
| Contributions | 10/11 | €2,124,000 | €2,124,000 | = | 0.0% |
| Capital | 10 | €2,124,000 | €2,124,000 | = | 0.0% |
| Issued capital | 100 | €2,124,000 | €2,124,000 | = | 0.0% |
| Reserves | 13 | €212,400 | €212,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €212,400 | €212,400 | = | 0.0% |
| Legal reserve | 130 | €212,400 | €212,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,132,459 | -€7,099,819 | +€32,640 | +0.5% |
| Provisions and deferred taxes | 16 | €11,106,000 | €10,775,000 | -€331,000 | -3.0% |
| Provisions for liabilities and charges | 160/5 | €11,106,000 | €10,775,000 | -€331,000 | -3.0% |
| Environmental obligations | 163 | €11,106,000 | - | -€11.1m | |
| Other liabilities and charges | 164/5 | - | €10,775,000 | +€10.8m | |
| Amounts payable | 17/49 | €1,081,667 | €1,313,617 | +€231,949 | +21.4% |
| Amounts payable within one year | 42/48 | €727,112 | €907,628 | +€180,516 | +24.8% |
| Financial debts | 43 | €334,297 | €676,364 | +€342,067 | +102% |
| Other loans | 439 | €334,297 | €676,364 | +€342,067 | +102% |
| Trade debts | 44 | €202,174 | €30,014 | -€172,159 | -85.2% |
| Suppliers | 440/4 | €202,174 | €30,014 | -€172,159 | -85.2% |
| Taxes, remuneration and social security | 45 | €28,870 | - | -€28,870 | |
| Taxes | 450/3 | €11 | - | -€11 | |
| Remuneration and social security | 454/9 | €28,859 | - | -€28,859 | |
| Other amounts payable | 47/48 | €161,771 | €201,250 | +€39,478 | +24.4% |
| Accrued charges and deferred income | 492/3 | €354,555 | €405,989 | +€51,434 | +14.5% |
| Operating income | 70/76A | €130,022 | -€10,728 | -€140,750 | |
| Turnover | 70 | €88,709 | -€37,217 | -€125,926 | |
| Other operating income | 74 | €41,313 | €26,269 | -€15,044 | -36.4% |
| Non-recurring operating income | 76A | - | €220 | +€220 | |
| Operating charges | 60/66A | €6,788,962 | €1,234,942 | -€5.6m | -81.8% |
| Goods for resale, raw materials and consumables | 60 | €15,381 | - | -€15,381 | |
| Purchases | 600/8 | €3,701 | - | -€3,701 | |
| Change in stocks: decrease (increase) | 609 | €11,681 | - | -€11,681 | |
| Services and other goods | 61 | €1,489,040 | €1,444,957 | -€44,083 | -3.0% |
| Remuneration, social security and pensions | 62 | €2,120,822 | €24,660 | -€2.1m | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,616 | €21,926 | -€19,691 | -47.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,420 | -€18,564 | -€15,144 | -443% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€331,000 | -€331,000 | |
| Other operating charges | 640/8 | €212,092 | €64,556 | -€147,536 | -69.6% |
| Non-recurring operating charges | 66A | €2,913,430 | €28,408 | -€2.9m | -99.0% |
| Operating profit (loss) | 9901 | -€6,658,940 | -€1,245,671 | +€5.4m | +81.3% |
| Financial income | 75/76B | €625,722 | €1,308,253 | +€682,531 | +109% |
| Recurring financial income | 75 | €625,722 | €356,317 | -€269,405 | -43.1% |
| Income from current assets | 751 | €625,722 | €356,317 | -€269,405 | -43.1% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -80.0% |
| Non-recurring financial income | 76B | - | €951,936 | +€951,936 | |
| Financial charges | 65/66B | -€3,723,649 | €29,943 | +€3.8m | |
| Recurring financial charges | 65 | €153,142 | €29,909 | -€123,233 | -80.5% |
| Debt charges | 650 | €152,656 | €29,443 | -€123,213 | -80.7% |
| Other financial charges | 652/9 | €486 | €466 | -€20 | -4.1% |
| Non-recurring financial charges | 66B | -€3,876,792 | €34 | +€3.9m | |
| Profit (loss) for the period before taxes | 9903 | -€2,309,568 | €32,640 | +€2.3m | |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Taxes | 670/3 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | -€2,309,579 | €32,640 | +€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,309,579 | €32,640 | +€2.3m |
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 21 October 2026 via checked.be.