Résidence Hespérides: 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 Hespérides
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€27,404
2024 · -€39,938+€12,534
Equity
€64,482
2024 · €91,886-€27,404
Cash
€21,352
2024 · €45,589-€24,236
Balance sheet total
€10.7m
2024 · €11.0m-€234,017
Largest movements
Assets
- Tangible fixed assets -€272,863
down €272,863 (-2.5%), from €10.8m to €10.5m
of which Land and buildings: -€294,401
Equity and liabilities
- Debts after one year -€566,322
down €566,322 (-16.4%), from €3.4m to €2.9m
- Other debts +€250,175
up €250,175 (+4.2%), from €5.9m to €6.2m
Income statement
- Staff costs -€58,656
down €58,656 (-25.7%), from €228,506 to €169,849
- Gross operating margin -€56,943
down €56,943 (-5.7%), from €1.0m to €945,242
- Financial charges -€18,054
down €18,054 (-4.4%), from €409,840 to €391,786
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
-€39,938
Gross operating margin
-€56,943
Staff costs
+€58,656
Depreciation
-€2,572
Other operating charges
-€1,313
Financial income
-€3,694
Financial charges
+€18,054
Taxes
+€347
Result 2025
-€27,404
raises the resultlowers the result
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
+€654,849
Investment
-€97,767
Financing
-€581,318
Cash 2024
€45,589
From operations (derived)
+€654,849
Net result for the year
-€27,404
Depreciation
+€370,631
Receivables within one year
-€62,498
Deferred charges and accrued income
-€584
Trade debts
+€105,718
Tax, wage and social debts
-€7,016
Advances received
+€25,828
Other debts
+€250,175
Investment (derived)
-€97,767
Investment in fixed assets (net)
-€97,767
Financing
-€581,318
Debts after one year
-€566,322
Current portion of long-term debt
-€14,996
Cash 2025
€21,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,953,492 | €10,719,475 | -€234,017 | -2.1% |
| Fixed assets | 21/28 | €10,762,031 | €10,489,167 | -€272,863 | -2.5% |
| Tangible fixed assets | 22/27 | €10,762,031 | €10,489,167 | -€272,863 | -2.5% |
| Land and buildings | 22 | €10,745,281 | €10,450,880 | -€294,401 | -2.7% |
| Plant, machinery and equipment | 23 | - | €6,854 | +€6,854 | |
| Furniture and vehicles | 24 | €16,749 | €31,433 | +€14,684 | +87.7% |
| Current assets | 29/58 | €191,461 | €230,307 | +€38,846 | +20.3% |
| Amounts receivable within one year | 40/41 | €145,873 | €208,371 | +€62,498 | +42.8% |
| Trade receivables | 40 | €26,873 | €24,371 | -€2,502 | -9.3% |
| Other amounts receivable | 41 | €119,000 | €184,000 | +€65,000 | +54.6% |
| Cash at bank and in hand | 54/58 | €45,589 | €21,352 | -€24,236 | -53.2% |
| Deferred charges and accrued income | 490/1 | - | €584 | +€584 | |
| Total equity and liabilities | 10/49 | €10,953,492 | €10,719,475 | -€234,017 | -2.1% |
| Equity | 10/15 | €91,886 | €64,482 | -€27,404 | -29.8% |
| Contributions | 10/11 | €1,364,500 | €1,364,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,272,614 | -€1,300,018 | -€27,404 | -2.2% |
| Amounts payable | 17/49 | €10,861,606 | €10,654,993 | -€206,613 | -1.9% |
| Amounts payable after more than one year | 17 | €3,448,168 | €2,881,846 | -€566,322 | -16.4% |
| Financial debts | 170/4 | €3,448,168 | €2,881,846 | -€566,322 | -16.4% |
| Amounts payable within one year | 42/48 | €7,413,438 | €7,773,147 | +€359,709 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €581,318 | €566,322 | -€14,996 | -2.6% |
| Trade debts | 44 | €138,664 | €244,382 | +€105,718 | +76.2% |
| Suppliers | 440/4 | €138,664 | €244,382 | +€105,718 | +76.2% |
| Advances received on contracts in progress | 46 | €751,251 | €777,079 | +€25,828 | +3.4% |
| Taxes, remuneration and social security | 45 | €11,247 | €4,231 | -€7,016 | -62.4% |
| Taxes | 450/3 | €5,859 | €4,231 | -€1,628 | -27.8% |
| Remuneration and social security | 454/9 | €5,387 | - | -€5,387 | |
| Other amounts payable | 47/48 | €5,930,958 | €6,181,133 | +€250,175 | +4.2% |
| Remuneration, social security and pensions | 62 | €228,506 | €169,849 | -€58,656 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368,058 | €370,631 | +€2,572 | +0.7% |
| Other operating charges | 640/8 | €39,176 | €40,490 | +€1,313 | +3.4% |
| Gross operating margin | 9900 | €1,002,185 | €945,242 | -€56,943 | -5.7% |
| Operating profit (loss) | 9901 | €366,445 | €364,272 | -€2,173 | -0.6% |
| Financial income | 75/76B | €3,803 | €109 | -€3,694 | -97.1% |
| Recurring financial income | 75 | €3,803 | €109 | -€3,694 | -97.1% |
| Financial charges | 65/66B | €409,840 | €391,786 | -€18,054 | -4.4% |
| Recurring financial charges | 65 | €409,840 | €391,786 | -€18,054 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€39,591 | -€27,404 | +€12,187 | +30.8% |
| Income taxes | 67/77 | €347 | - | -€347 | |
| Profit (loss) for the period | 9904 | -€39,938 | -€27,404 | +€12,534 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,938 | -€27,404 | +€12,534 | +31.4% |
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 25 October 2026 via checked.be.