PS CARE: what changed
Two fiscal 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.
PS CARE
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-15.9%), from €94,315 to €79,315
- Receivables within one year +€1,977
up €1,977 (+14.1%), from €14,030 to €16,007
of which Trade receivables: +€5,625
- Tangible fixed assets -€1,197
down €1,197 (-55.3%), from €2,166 to €969
of which Land and buildings: -€878
- Other debts -€11,192
down €11,192 (-53.3%), from €21,004 to €9,811
- Profit (loss) carried forward +€9,318
up €9,318 (+16.5%), from €56,375 to €65,693
- Current portion of long-term debt -€9,029
down €9,029 (-53.3%), from €16,949 to €7,920
- Debts after one year -€7,920
no longer reported in 2025 (was €7,920)
- Tax, wage and social debts +€3,058
new in 2025: €3,058
- Gross operating margin -€6,110
down €6,110 (-16.3%), from €37,534 to €31,424
- Taxes -€1,172
down €1,172 (-27.7%), from €4,230 to €3,058
- Depreciation -€654
down €654 (-3.9%), from €16,851 to €16,197
- Staff costs +€480
up €480 (+37.5%), from €1,280 to €1,760
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,511 | €96,291 | -€14,220 | -12.9% |
| Fixed assets | 21/28 | €96,481 | €80,284 | -€16,197 | -16.8% |
| Intangible fixed assets | 21 | €94,315 | €79,315 | -€15,000 | -15.9% |
| Tangible fixed assets | 22/27 | €2,166 | €969 | -€1,197 | -55.3% |
| Land and buildings | 22 | €1,847 | €969 | -€878 | -47.5% |
| Plant, machinery and equipment | 23 | €319 | - | -€319 | |
| Current assets | 29/58 | €14,030 | €16,007 | +€1,977 | +14.1% |
| Amounts receivable within one year | 40/41 | €14,030 | €16,007 | +€1,977 | +14.1% |
| Trade receivables | 40 | €10,382 | €16,007 | +€5,625 | +54.2% |
| Other amounts receivable | 41 | €3,648 | - | -€3,648 | |
| Total equity and liabilities | 10/49 | €110,511 | €96,291 | -€14,220 | -12.9% |
| Equity | 10/15 | €58,875 | €68,193 | +€9,318 | +15.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,375 | €65,693 | +€9,318 | +16.5% |
| Amounts payable | 17/49 | €51,636 | €28,098 | -€23,539 | -45.6% |
| Amounts payable after more than one year | 17 | €7,920 | - | -€7,920 | |
| Financial debts | 170/4 | €7,920 | - | -€7,920 | |
| Amounts payable within one year | 42/48 | €43,716 | €28,098 | -€15,619 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €16,949 | €7,920 | -€9,029 | -53.3% |
| Financial debts | 43 | €2,947 | €3,874 | +€926 | +31.4% |
| Credit institutions | 430/8 | €2,947 | €3,874 | +€926 | +31.4% |
| Trade debts | 44 | €2,816 | €3,434 | +€618 | +21.9% |
| Suppliers | 440/4 | €2,816 | €3,434 | +€618 | +21.9% |
| Taxes, remuneration and social security | 45 | - | €3,058 | +€3,058 | |
| Taxes | 450/3 | - | €3,058 | +€3,058 | |
| Other amounts payable | 47/48 | €21,004 | €9,811 | -€11,192 | -53.3% |
| Remuneration, social security and pensions | 62 | €1,280 | €1,760 | +€480 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,851 | €16,197 | -€654 | -3.9% |
| Other operating charges | 640/8 | - | €74 | +€74 | |
| Gross operating margin | 9900 | €37,534 | €31,424 | -€6,110 | -16.3% |
| Operating profit (loss) | 9901 | €19,403 | €13,393 | -€6,010 | -31.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €994 | €1,016 | +€22 | +2.2% |
| Recurring financial charges | 65 | €994 | €1,016 | +€22 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €18,409 | €12,377 | -€6,033 | -32.8% |
| Income taxes | 67/77 | €4,230 | €3,058 | -€1,172 | -27.7% |
| Profit (loss) for the period | 9904 | €14,179 | €9,318 | -€4,861 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,179 | €9,318 | -€4,861 | -34.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.