Résidence 3: 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
Résidence 3
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€754,218
2024 · -€1.2m+€454,414
Equity
-€2.5m
2024 · -€1.8m-€754,218
Cash
€6,101
2024 · €1,224+€4,877
Balance sheet total
€4.8m
2024 · €4.8m+€50,670
Largest movements
Assets
- Receivables within one year +€410,739
up €410,739 (+69.2%), from €593,351 to €1.0m
of which Other amounts receivable: +€219,909
- Intangible fixed assets -€213,373
down €213,373 (-10.4%), from €2.1m to €1.8m
- Tangible fixed assets -€137,552
down €137,552 (-6.7%), from €2.1m to €1.9m
of which Other tangible fixed assets: -€88,216
Equity and liabilities
- Profit (loss) carried forward -€754,218
down €754,218 (-40.9%), from -€1.8m to -€2.6m
- Tax, wage and social debts +€289,276
up €289,276 (+33.0%), from €876,197 to €1.2m
of which Remuneration and social security: +€278,858
- Short-term financial debts +€285,783
up €285,783 (+6.3%), from €4.5m to €4.8m
- Trade debts +€194,163
up €194,163 (+18.4%), from €1.1m to €1.3m
Income statement
- Gross operating margin -€4.5m
no longer reported in 2025 (was €4.5m)
- Services and other goods +€2.7m
new in 2025: €2.7m
- Turnover +€1.5m
up €1.5m (+24.8%), from €6.0m to €7.4m
- Other operating income +€1.3m
new in 2025: €1.3m
- Staff costs +€807,815
up €807,815 (+16.3%), from €5.0m to €5.8m
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
-€1.2m
Turnover
+€1.5m
Other operating income
+€1.3m
Goods and materials
-€668,337
Services and other goods
-€2.7m
Staff costs
-€807,815
Depreciation
+€27,700
Write-downs
+€16,948
Provisions
-€76,000
Other operating charges
-€7,420
Other operating items
+€1.9m
Financial income
-€1,253
Financial charges
+€2,826
Taxes
+€171
Result 2025
-€754,218
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
-€155,405
Investment
-€125,502
Financing
+€285,783
Cash 2024
€1,224
From operations (derived)
-€155,405
Net result for the year
-€754,218
Depreciation
+€476,428
Stocks and contracts
-€3,336
Receivables within one year
-€410,739
Deferred charges and accrued income
+€17,356
Trade debts
+€194,163
Tax, wage and social debts
+€289,276
Other debts
+€35,666
Investment (derived)
-€125,502
Investment in fixed assets (net)
-€125,502
Financing
+€285,783
Short-term financial debts
+€285,783
Cash 2025
€6,101
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,770,001 | €4,820,671 | +€50,670 | +1.1% |
| Fixed assets | 21/28 | €4,126,482 | €3,775,556 | -€350,926 | -8.5% |
| Intangible fixed assets | 21 | €2,058,805 | €1,845,431 | -€213,373 | -10.4% |
| Tangible fixed assets | 22/27 | €2,067,477 | €1,929,924 | -€137,552 | -6.7% |
| Plant, machinery and equipment | 23 | €566,894 | €601,843 | +€34,949 | +6.2% |
| Furniture and vehicles | 24 | €644,479 | €560,193 | -€84,285 | -13.1% |
| Other tangible fixed assets | 26 | €856,104 | €767,888 | -€88,216 | -10.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €200 | +€200 | |
| Amounts receivable and cash guarantees | 285/8 | - | €200 | +€200 | |
| Current assets | 29/58 | €643,520 | €1,045,115 | +€401,596 | +62.4% |
| Stocks and contracts in progress | 3 | €9,280 | €12,615 | +€3,336 | +35.9% |
| Stocks | 30/36 | €9,280 | €12,615 | +€3,336 | +35.9% |
| Raw materials and consumables | 30/31 | - | €12,615 | +€12,615 | |
| Amounts receivable within one year | 40/41 | €593,351 | €1,004,090 | +€410,739 | +69.2% |
| Trade receivables | 40 | €339,960 | €530,791 | +€190,830 | +56.1% |
| Other amounts receivable | 41 | €253,390 | €473,299 | +€219,909 | +86.8% |
| Cash at bank and in hand | 54/58 | €1,224 | €6,101 | +€4,877 | +398% |
| Deferred charges and accrued income | 490/1 | €39,665 | €22,309 | -€17,356 | -43.8% |
| Total equity and liabilities | 10/49 | €4,770,001 | €4,820,671 | +€50,670 | +1.1% |
| Equity | 10/15 | -€1,751,903 | -€2,506,120 | -€754,218 | -43.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €27,679 | €27,679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,167 | €1,167 | = | 0.0% |
| Distributable reserves | 133 | €20,263 | €20,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,842,082 | -€2,596,300 | -€754,218 | -40.9% |
| Amounts payable | 17/49 | €6,521,904 | €7,326,791 | +€804,888 | +12.3% |
| Amounts payable within one year | 42/48 | €6,521,904 | €7,326,791 | +€804,888 | +12.3% |
| Financial debts | 43 | €4,524,100 | €4,809,884 | +€285,783 | +6.3% |
| Other loans | 439 | €4,524,100 | €4,809,884 | +€285,783 | +6.3% |
| Trade debts | 44 | €1,057,243 | €1,251,406 | +€194,163 | +18.4% |
| Suppliers | 440/4 | €1,057,243 | €1,251,406 | +€194,163 | +18.4% |
| Taxes, remuneration and social security | 45 | €876,197 | €1,165,472 | +€289,276 | +33.0% |
| Taxes | 450/3 | €66,736 | €77,154 | +€10,418 | +15.6% |
| Remuneration and social security | 454/9 | €809,460 | €1,088,318 | +€278,858 | +34.4% |
| Other amounts payable | 47/48 | €64,363 | €100,029 | +€35,666 | +55.4% |
| Operating income | 70/76A | - | €9,153,443 | +€9.2m | |
| Turnover | 70 | €5,957,434 | €7,437,576 | +€1.5m | +24.8% |
| Other operating income | 74 | - | €1,292,994 | +€1.3m | |
| Non-recurring operating income | 76A | €393,881 | €422,873 | +€28,992 | +7.4% |
| Operating charges | 60/66A | - | €9,798,490 | +€9.8m | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,967,173 | - | -€3.0m | |
| Goods for resale, raw materials and consumables | 60 | - | €668,337 | +€668,337 | |
| Purchases | 600/8 | - | €671,673 | +€671,673 | |
| Change in stocks: decrease (increase) | 609 | - | -€3,336 | -€3,336 | |
| Services and other goods | 61 | - | €2,675,961 | +€2.7m | |
| Remuneration, social security and pensions | 62 | €4,958,695 | €5,766,510 | +€807,815 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504,128 | €476,428 | -€27,700 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,708 | €9,761 | -€16,948 | -63.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€76,000 | - | +€76,000 | |
| Other operating charges | 640/8 | €110,173 | €117,593 | +€7,420 | +6.7% |
| Non-recurring operating charges | 66A | €45,139 | €83,901 | +€38,762 | +85.9% |
| Gross operating margin | 9900 | €4,471,125 | - | -€4.5m | |
| Operating profit (loss) | 9901 | -€1,097,717 | -€645,048 | +€452,670 | +41.2% |
| Financial income | 75/76B | €2,806 | €1,554 | -€1,253 | -44.6% |
| Recurring financial income | 75 | €2,806 | €1,554 | -€1,253 | -44.6% |
| Other financial income | 752/9 | - | €1,554 | +€1,554 | |
| Financial charges | 65/66B | €113,377 | €110,552 | -€2,826 | -2.5% |
| Recurring financial charges | 65 | €113,377 | €110,552 | -€2,826 | -2.5% |
| Debt charges | 650 | - | €109,438 | +€109,438 | |
| Other financial charges | 652/9 | - | €1,114 | +€1,114 | |
| Profit (loss) for the period before taxes | 9903 | -€1,208,288 | -€754,046 | +€454,243 | +37.6% |
| Income taxes | 67/77 | €343 | €172 | -€171 | -49.9% |
| Taxes | 670/3 | - | €254 | +€254 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €82 | +€82 | |
| Profit (loss) for the period | 9904 | -€1,208,632 | -€754,218 | +€454,414 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,208,632 | -€754,218 | +€454,414 | +37.6% |
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 16 October 2026 via checked.be.