Positive 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.
Positive Care
Largest movements
- Cash +€75,272
up €75,272 (+433.5%), from €17,365 to €92,638
mainly Net result for the year (+€56,364) and Tax, wage and social debts (+€20,713)
- Receivables within one year +€3,148
up €3,148 (+11.1%), from €28,406 to €31,554
- Deferred charges and accrued income -€1,901
down €1,901 (-69.5%), from €2,737 to €835
- Profit (loss) carried forward +€56,364
up €56,364 (+161.6%), from €34,872 to €91,236
- Tax, wage and social debts +€20,713
up €20,713 (+233.5%), from €8,872 to €29,585
- Other debts -€4,118
down €4,118 (-100.0%), from €4,118 to €0
- Trade debts +€3,361
up €3,361 (+597.7%), from €562 to €3,923
- Gross operating margin +€27,703
up €27,703 (+63.2%), from €43,847 to €71,550
- Taxes +€5,840
up €5,840 (+65.8%), from €8,872 to €14,713
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.
Cash bridge derived
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 | €50,425 | €126,744 | +€76,320 | +151.4% |
| Fixed assets | 21/28 | €1,917 | €1,718 | -€199 | -10.4% |
| Tangible fixed assets | 22/27 | €1,917 | €1,718 | -€199 | -10.4% |
| Other tangible fixed assets | 26 | €1,917 | €1,718 | -€199 | -10.4% |
| Current assets | 29/58 | €48,508 | €125,027 | +€76,519 | +157.7% |
| Amounts receivable within one year | 40/41 | €28,406 | €31,554 | +€3,148 | +11.1% |
| Other amounts receivable | 41 | €28,406 | €31,554 | +€3,148 | +11.1% |
| Cash at bank and in hand | 54/58 | €17,365 | €92,638 | +€75,272 | +433.5% |
| Deferred charges and accrued income | 490/1 | €2,737 | €835 | -€1,901 | -69.5% |
| Total equity and liabilities | 10/49 | €50,425 | €126,744 | +€76,320 | +151.4% |
| Equity | 10/15 | €36,872 | €93,236 | +€56,364 | +152.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,872 | €91,236 | +€56,364 | +161.6% |
| Amounts payable | 17/49 | €13,553 | €33,508 | +€19,955 | +147.2% |
| Amounts payable within one year | 42/48 | €13,553 | €33,508 | +€19,955 | +147.2% |
| Trade debts | 44 | €562 | €3,923 | +€3,361 | +597.7% |
| Suppliers | 440/4 | €562 | €3,923 | +€3,361 | +597.7% |
| Taxes, remuneration and social security | 45 | €8,872 | €29,585 | +€20,713 | +233.5% |
| Taxes | 450/3 | €8,872 | €29,585 | +€20,713 | +233.5% |
| Other amounts payable | 47/48 | €4,118 | €0 | -€4,118 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €199 | +€123 | +159.6% |
| Other operating charges | 640/8 | - | €220 | +€220 | |
| Gross operating margin | 9900 | €43,847 | €71,550 | +€27,703 | +63.2% |
| Operating profit (loss) | 9901 | €43,770 | €71,131 | +€27,361 | +62.5% |
| Financial income | 75/76B | €1 | €0 | -€0 | -85.5% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -85.5% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €27 | €54 | +€28 | +104.2% |
| Recurring financial charges | 65 | €27 | €54 | +€28 | +104.2% |
| Profit (loss) for the period before taxes | 9903 | €43,744 | €71,077 | +€27,333 | +62.5% |
| Income taxes | 67/77 | €8,872 | €14,713 | +€5,840 | +65.8% |
| Profit (loss) for the period | 9904 | €34,872 | €56,364 | +€21,492 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,872 | €56,364 | +€21,492 | +61.6% |
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 10 October 2026 via checked.be.