PEGODE: 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
PEGODE
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€629,938
2024 · €101,408+€528,529
Equity
€4.9m
2024 · €4.2m+€634,622
Cash
€1.5m
2024 · €779,025+€718,814
Balance sheet total
€8.6m
2024 · €8.4m+€182,450
Largest movements
Assets
- Current investments -€1.1m
down €1.1m (-46.3%), from €2.3m to €1.2m
- Cash +€718,814
up €718,814 (+92.3%), from €779,025 to €1.5m
mainly Current investments (+€1.1m) and Net result for the year (+€629,938)
- Tangible fixed assets +€295,280
up €295,280 (+7.1%), from €4.1m to €4.4m
of which Land and buildings: +€184,921
- Receivables within one year +€293,659
up €293,659 (+33.7%), from €871,662 to €1.2m
of which Other amounts receivable: +€371,680
Equity and liabilities
- Debts after one year -€551,829
down €551,829 (-84.9%), from €650,213 to €98,384
- Profit (loss) carried forward +€351,575
up €351,575 (+23.0%), from €1.5m to €1.9m
- Reserves +€278,363
up €278,363 (+30.3%), from €919,710 to €1.2m
- Provisions +€114,297
up €114,297 (+114%), from €100,076 to €214,373
- Accrued charges and deferred income -€98,935
down €98,935 (-74.6%), from €132,659 to €33,724
Income statement
- Staff costs +€610,152
up €610,152 (+4.5%), from €13.4m to €14.1m
- Other operating charges -€320,101
down €320,101 (-76.7%), from €417,517 to €97,415
- Write-downs +€290,500
no longer reported in 2025 (was -€290,500)
- Other operating income -€184,078
down €184,078 (-57.3%), from €321,215 to €137,137
- Turnover +€141,663
up €141,663 (+8.0%), from €1.8m to €1.9m
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
€101,408
Turnover
+€141,663
Other operating income
-€184,078
Goods and materials
+€9,650
Services and other goods
-€91,895
Staff costs
-€610,152
Depreciation
-€25,890
Write-downs
-€290,500
Other operating charges
+€320,101
Other operating items
+€1.3m
Financial income
-€46,112
Financial charges
+€795
Result 2025
€629,938
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
+€938,058
Investment
+€327,901
Financing
-€547,145
Cash 2024
€779,025
From operations (derived)
+€938,058
Net result for the year
+€629,938
Depreciation
+€441,185
Receivables within one year
-€293,659
Deferred charges and accrued income
+€60,937
Provisions
+€114,297
Debts within one year
+€84,294
Accrued charges and deferred income
-€98,935
Investment (derived)
+€327,901
Investment in fixed assets (net)
-€740,513
Current investments
+€1.1m
Financing
-€547,145
Debts after one year
-€551,829
Contributions, distributions and other
+€4,684
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,369,495 | €8,551,945 | +€182,450 | +2.2% |
| Fixed assets | 21/28 | €4,186,506 | €4,485,833 | +€299,328 | +7.1% |
| Tangible fixed assets | 22/27 | €4,141,008 | €4,436,288 | +€295,280 | +7.1% |
| Land and buildings | 22 | €3,450,159 | €3,635,080 | +€184,921 | +5.4% |
| Plant, machinery and equipment | 23 | €406,024 | €398,227 | -€7,797 | -1.9% |
| Furniture and vehicles | 24 | €253,087 | €255,345 | +€2,259 | +0.9% |
| Other tangible fixed assets | 26 | €24,996 | €23,537 | -€1,459 | -5.8% |
| Assets under construction and advance payments | 27 | €6,742 | €124,098 | +€117,356 | +1,741% |
| Financial fixed assets | 28 | €45,498 | €49,545 | +€4,047 | +8.9% |
| Other financial fixed assets | 284/8 | €45,498 | €49,545 | +€4,047 | +8.9% |
| Shares | 284 | €4,500 | €14,500 | +€10,000 | +222% |
| Amounts receivable and cash guarantees | 285/8 | €40,998 | €35,045 | -€5,953 | -14.5% |
| Current assets | 29/58 | €4,182,990 | €4,066,112 | -€116,878 | -2.8% |
| Amounts receivable within one year | 40/41 | €871,662 | €1,165,321 | +€293,659 | +33.7% |
| Trade receivables | 40 | €385,594 | €307,573 | -€78,021 | -20.2% |
| Other amounts receivable | 41 | €486,069 | €857,748 | +€371,680 | +76.5% |
| Current investments | 50/53 | €2,308,632 | €1,240,218 | -€1.1m | -46.3% |
| Cash at bank and in hand | 54/58 | €779,025 | €1,497,839 | +€718,814 | +92.3% |
| Deferred charges and accrued income | 490/1 | €223,671 | €162,734 | -€60,937 | -27.2% |
| Total equity and liabilities | 10/49 | €8,369,495 | €8,551,945 | +€182,450 | +2.2% |
| Equity | 10/15 | €4,221,951 | €4,856,573 | +€634,622 | +15.0% |
| Contributions | 10/11 | €1,493,063 | €1,493,063 | = | 0.0% |
| Capital | 10 | €1,493,063 | €1,493,063 | = | 0.0% |
| Reserves | 13 | €919,710 | €1,198,073 | +€278,363 | +30.3% |
| Profit (loss) carried forward | 14 | €1,528,527 | €1,880,102 | +€351,575 | +23.0% |
| Investment grants | 15 | €280,650 | €285,334 | +€4,684 | +1.7% |
| Provisions and deferred taxes | 16 | €100,076 | €214,373 | +€114,297 | +114% |
| Provisions for liabilities and charges | 160/5 | €100,076 | €214,373 | +€114,297 | +114% |
| Pensions and similar obligations | 160 | - | €18,795 | +€18,795 | |
| Major repairs and maintenance | 162 | €100,076 | €101,935 | +€1,859 | +1.9% |
| Other liabilities and charges | 164/5 | - | €93,644 | +€93,644 | |
| Amounts payable | 17/49 | €4,047,469 | €3,480,999 | -€566,469 | -14.0% |
| Amounts payable after more than one year | 17 | €650,213 | €98,384 | -€551,829 | -84.9% |
| Financial debts | 170/4 | €650,213 | €98,384 | -€551,829 | -84.9% |
| Credit institutions | 173 | €650,213 | €98,384 | -€551,829 | -84.9% |
| Amounts payable within one year | 42/48 | €3,264,597 | €3,348,891 | +€84,294 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €45,304 | €23,447 | -€21,856 | -48.2% |
| Trade debts | 44 | €222,398 | €289,090 | +€66,692 | +30.0% |
| Suppliers | 440/4 | €222,398 | €289,090 | +€66,692 | +30.0% |
| Taxes, remuneration and social security | 45 | €2,958,377 | €3,003,096 | +€44,719 | +1.5% |
| Taxes | 450/3 | €549,634 | €548,926 | -€708 | -0.1% |
| Remuneration and social security | 454/9 | €2,408,743 | €2,454,170 | +€45,427 | +1.9% |
| Accrued charges and deferred income | 492/3 | €132,659 | €33,724 | -€98,935 | -74.6% |
| Operating income | 70/76A | €16,608,499 | €18,110,069 | +€1.5m | +9.0% |
| Turnover | 70 | €1,772,665 | €1,914,328 | +€141,663 | +8.0% |
| Membership fees, donations, legacies and grants | 73 | €14,168,896 | €15,317,093 | +€1.1m | +8.1% |
| Other operating income | 74 | €321,215 | €137,137 | -€184,078 | -57.3% |
| Non-recurring operating income | 76A | €345,722 | €741,511 | +€395,789 | +114% |
| Operating charges | 60/66A | €16,571,879 | €17,499,603 | +€927,724 | +5.6% |
| Goods for resale, raw materials and consumables | 60 | €369,800 | €360,150 | -€9,650 | -2.6% |
| Purchases | 600/8 | €369,800 | €360,150 | -€9,650 | -2.6% |
| Services and other goods | 61 | €2,329,181 | €2,421,076 | +€91,895 | +3.9% |
| Remuneration, social security and pensions | 62 | €13,445,093 | €14,055,244 | +€610,152 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415,295 | €441,185 | +€25,890 | +6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€290,500 | - | +€290,500 | |
| Other operating charges | 640/8 | €417,517 | €97,415 | -€320,101 | -76.7% |
| Non-recurring operating charges | 66A | €1,714 | €10,235 | +€8,521 | +497% |
| Operating profit (loss) | 9901 | €36,620 | €610,467 | +€573,847 | +1,567% |
| Financial income | 75/76B | €92,008 | €45,896 | -€46,112 | -50.1% |
| Recurring financial income | 75 | €92,008 | €45,896 | -€46,112 | -50.1% |
| Income from current assets | 751 | €91,697 | €45,305 | -€46,392 | -50.6% |
| Other financial income | 752/9 | €311 | €591 | +€280 | +90.0% |
| Financial charges | 65/66B | €27,220 | €26,425 | -€795 | -2.9% |
| Recurring financial charges | 65 | €27,220 | €26,425 | -€795 | -2.9% |
| Debt charges | 650 | €25,589 | €23,485 | -€2,104 | -8.2% |
| Other financial charges | 652/9 | €1,631 | €2,940 | +€1,309 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €101,408 | €629,938 | +€528,529 | +521% |
| Profit (loss) for the period | 9904 | €101,408 | €629,938 | +€528,529 | +521% |
| Profit (loss) for the period to be appropriated | 9905 | €101,408 | €629,938 | +€528,529 | +521% |
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 13 October 2026 via checked.be.