RESIDENCE RACHEL: what changed
RESIDENCE RACHEL
Largest movements
- Receivables within one year +€84,245
up €84,245 (+913%), from €9,227 to €93,472
of which Other amounts receivable: +€88,582
- Tangible fixed assets -€50,036
down €50,036 (-5.3%), from €950,153 to €900,117
- Cash +€40,177
up €40,177 (+544%), from €7,392 to €47,569
mainly Debts after one year (+€274,767) and Depreciation (+€53,659)
- Debts after one year +€274,767
up €274,767 (+363%), from €75,797 to €350,564
- Contributions -€250,000
down €250,000 (-42.8%), from €584,514 to €334,514
- Profit (loss) carried forward +€30,047
up €30,047 (+64.0%), from -€46,927 to -€16,881
- Tax, wage and social debts +€13,960
up €13,960 (+1,569%), from €890 to €14,850
of which Taxes: +€14,369
- Gross operating margin +€32,914
up €32,914 (+30.3%), from €108,790 to €141,704
- Taxes +€12,890
up €12,890 (+869%), from €1,483 to €14,373
- Depreciation -€10,609
down €10,609 (-16.5%), from €64,268 to €53,659
- Financial charges +€7,571
up €7,571 (+143%), from €5,302 to €12,873
of which Financial charges: +€7,661
- Staff costs -€5,352
down €5,352 (-38.7%), from €13,814 to €8,462
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €968,458 | €1,041,976 | +€73,518 | +7.6% |
| Fixed assets | 21/28 | €950,331 | €900,935 | -€49,396 | -5.2% |
| Tangible fixed assets | 22/27 | €950,153 | €900,117 | -€50,036 | -5.3% |
| Land and buildings | 22 | €726,886 | €706,165 | -€20,720 | -2.9% |
| Furniture and vehicles | 24 | €22,590 | €6 | -€22,584 | -100.0% |
| Other tangible fixed assets | 26 | €200,677 | €193,945 | -€6,732 | -3.4% |
| Financial fixed assets | 28 | €178 | €818 | +€640 | +359% |
| Current assets | 29/58 | €18,127 | €141,041 | +€122,914 | +678% |
| Amounts receivable within one year | 40/41 | €9,227 | €93,472 | +€84,245 | +913% |
| Trade receivables | 40 | €5,408 | €1,070 | -€4,338 | -80.2% |
| Other amounts receivable | 41 | €3,819 | €92,402 | +€88,582 | +2,319% |
| Cash at bank and in hand | 54/58 | €7,392 | €47,569 | +€40,177 | +544% |
| Deferred charges and accrued income | 490/1 | €1,507 | - | -€1,507 | |
| Total equity and liabilities | 10/49 | €968,458 | €1,041,976 | +€73,518 | +7.6% |
| Equity | 10/15 | €851,855 | €631,902 | -€219,953 | -25.8% |
| Contributions | 10/11 | €584,514 | €334,514 | -€250,000 | -42.8% |
| Revaluation surpluses | 12 | €314,269 | €314,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,927 | -€16,881 | +€30,047 | +64.0% |
| Amounts payable | 17/49 | €116,603 | €410,074 | +€293,471 | +252% |
| Amounts payable after more than one year | 17 | €75,797 | €350,564 | +€274,767 | +363% |
| Financial debts | 170/4 | €75,797 | €350,564 | +€274,767 | +363% |
| Amounts payable within one year | 42/48 | €39,109 | €59,510 | +€20,401 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €25,116 | €23,731 | -€1,385 | -5.5% |
| Trade debts | 44 | €12,897 | €20,928 | +€8,031 | +62.3% |
| Suppliers | 440/4 | €12,897 | €20,928 | +€8,031 | +62.3% |
| Taxes, remuneration and social security | 45 | €890 | €14,850 | +€13,960 | +1,569% |
| Taxes | 450/3 | - | €14,369 | +€14,369 | |
| Remuneration and social security | 454/9 | €890 | €482 | -€408 | -45.9% |
| Other amounts payable | 47/48 | €205 | - | -€205 | |
| Accrued charges and deferred income | 492/3 | €1,696 | - | -€1,696 | |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €13,814 | €8,462 | -€5,352 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,268 | €53,659 | -€10,609 | -16.5% |
| Other operating charges | 640/8 | €22,772 | €22,304 | -€468 | -2.1% |
| Gross operating margin | 9900 | €108,790 | €141,704 | +€32,914 | +30.3% |
| Operating profit (loss) | 9901 | €7,936 | €57,279 | +€49,343 | +622% |
| Financial income | 75/76B | €6 | €14 | +€8 | +146% |
| Recurring financial income | 75 | €6 | €14 | +€8 | +146% |
| Financial charges | 65/66B | €5,302 | €12,873 | +€7,571 | +143% |
| Recurring financial charges | 65 | €5,212 | €12,873 | +€7,661 | +147% |
| Non-recurring financial charges | 66B | €90 | - | -€90 | |
| Profit (loss) for the period before taxes | 9903 | €2,639 | €44,419 | +€41,780 | +1,583% |
| Income taxes | 67/77 | €1,483 | €14,373 | +€12,890 | +869% |
| Profit (loss) for the period | 9904 | €1,157 | €30,047 | +€28,890 | +2,497% |
| Profit (loss) for the period to be appropriated | 9905 | €1,157 | €30,047 | +€28,890 | +2,497% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.