RESIDENCE WERSON: 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
RESIDENCE WERSON
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€415,319
2024 · -€955,695+€540,376
Equity
-€1.8m
2024 · -€1.4m-€415,319
Cash
€109,938
2024 · €132,596-€22,658
Balance sheet total
€10.9m
2024 · €11.3m-€397,978
Largest movements
Assets
- Tangible fixed assets -€561,468
down €561,468 (-5.9%), from €9.4m to €8.9m
of which Leasing and similar rights: -€472,393
- Deferred charges and accrued income +€178,945
up €178,945 (+3,381%), from €5,293 to €184,238
Equity and liabilities
- Trade debts -€1.7m
down €1.7m (-67.5%), from €2.5m to €803,997
- Tax, wage and social debts +€1.7m
up €1.7m (+153%), from €1.1m to €2.7m
of which Remuneration and social security: +€1.5m
- Debts after one year -€704,940
down €704,940 (-8.8%), from €8.0m to €7.3m
of which Trade debts: -€1.3m
- Other debts +€652,693
up €652,693 (+465%), from €140,332 to €793,025
- Profit (loss) carried forward -€415,319
down €415,319 (-9.9%), from -€4.2m to -€4.6m
Income statement
- Turnover +€362,913
up €362,913 (+5.7%), from €6.4m to €6.7m
- Staff costs +€241,475
up €241,475 (+5.5%), from €4.4m to €4.7m
- Other operating charges -€72,775
down €72,775 (-43.1%), from €168,692 to €95,917
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
-€955,695
Turnover
+€362,913
Other operating income
+€20,582
Goods and materials
-€2,976
Services and other goods
-€15,295
Staff costs
-€241,475
Depreciation
-€5,933
Write-downs
+€10,870
Other operating charges
+€72,775
Other operating items
+€377,106
Financial income
-€3,654
Financial charges
-€34,537
Result 2025
-€415,319
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
+€585,843
Investment
+€15,374
Financing
-€623,876
Cash 2024
€132,596
From operations (derived)
+€585,843
Net result for the year
-€415,319
Depreciation
+€568,094
Stocks and contracts
+€1,423
Receivables within one year
-€30,626
Deferred charges and accrued income
-€178,945
Trade debts
-€1.7m
Tax, wage and social debts
+€1.7m
Other debts
+€652,693
Investment (derived)
+€15,374
Investment in fixed assets (net)
+€15,374
Financing
-€623,876
Debts after one year
-€704,940
Current portion of long-term debt
+€79,282
Short-term financial debts
+€1,782
Cash 2025
€109,938
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,268,027 | €10,870,048 | -€397,978 | -3.5% |
| Fixed assets | 21/28 | €9,477,706 | €8,894,238 | -€583,468 | -6.2% |
| Tangible fixed assets | 22/27 | €9,447,706 | €8,886,238 | -€561,468 | -5.9% |
| Land and buildings | 22 | €1,093,528 | €1,079,590 | -€13,938 | -1.3% |
| Plant, machinery and equipment | 23 | €110,204 | €60,851 | -€49,353 | -44.8% |
| Furniture and vehicles | 24 | €46,279 | €20,495 | -€25,784 | -55.7% |
| Leasing and similar rights | 25 | €8,197,696 | €7,725,303 | -€472,393 | -5.8% |
| Financial fixed assets | 28 | €30,000 | €8,000 | -€22,000 | -73.3% |
| Other financial fixed assets | 284/8 | €30,000 | €8,000 | -€22,000 | -73.3% |
| Amounts receivable and cash guarantees | 285/8 | €30,000 | €8,000 | -€22,000 | -73.3% |
| Current assets | 29/58 | €1,790,320 | €1,975,810 | +€185,490 | +10.4% |
| Stocks and contracts in progress | 3 | €21,012 | €19,589 | -€1,423 | -6.8% |
| Stocks | 30/36 | €21,012 | €19,589 | -€1,423 | -6.8% |
| Raw materials and consumables | 30/31 | €15,301 | €12,618 | -€2,683 | -17.5% |
| Goods purchased for resale | 34 | €5,711 | €6,971 | +€1,260 | +22.1% |
| Amounts receivable within one year | 40/41 | €1,631,419 | €1,662,045 | +€30,626 | +1.9% |
| Trade receivables | 40 | €1,054,830 | €1,005,856 | -€48,974 | -4.6% |
| Other amounts receivable | 41 | €576,589 | €656,189 | +€79,600 | +13.8% |
| Cash at bank and in hand | 54/58 | €132,596 | €109,938 | -€22,658 | -17.1% |
| Deferred charges and accrued income | 490/1 | €5,293 | €184,238 | +€178,945 | +3,381% |
| Total equity and liabilities | 10/49 | €11,268,027 | €10,870,048 | -€397,978 | -3.5% |
| Equity | 10/15 | -€1,387,057 | -€1,802,375 | -€415,319 | -29.9% |
| Contributions | 10/11 | €1,012,789 | €1,012,789 | = | 0.0% |
| Reserves | 13 | €1,810,220 | €1,810,220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,934 | €1,934 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,934 | €1,934 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,808,286 | €1,808,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,210,066 | -€4,625,384 | -€415,319 | -9.9% |
| Amounts payable | 17/49 | €12,655,084 | €12,672,424 | +€17,340 | +0.1% |
| Amounts payable after more than one year | 17 | €7,976,341 | €7,271,402 | -€704,940 | -8.8% |
| Financial debts | 170/4 | €6,673,531 | €7,271,402 | +€597,871 | +9.0% |
| Leasing and similar obligations | 172 | €4,457,612 | €5,310,739 | +€853,127 | +19.1% |
| Credit institutions | 173 | €22,071 | - | -€22,071 | |
| Other loans | 174 | €2,193,847 | €1,960,663 | -€233,184 | -10.6% |
| Trade debts | 175 | €1,302,811 | - | -€1.3m | |
| Bills of exchange payable | 1751 | €1,302,811 | - | -€1.3m | |
| Amounts payable within one year | 42/48 | €4,678,742 | €5,401,022 | +€722,280 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €980,038 | €1,059,320 | +€79,282 | +8.1% |
| Financial debts | 43 | €2,441 | €4,223 | +€1,782 | +73.0% |
| Credit institutions | 430/8 | €2,441 | €4,223 | +€1,782 | +73.0% |
| Trade debts | 44 | €2,473,865 | €803,997 | -€1.7m | -67.5% |
| Suppliers | 440/4 | €2,473,865 | €803,997 | -€1.7m | -67.5% |
| Taxes, remuneration and social security | 45 | €1,082,067 | €2,740,457 | +€1.7m | +153% |
| Taxes | 450/3 | €47,681 | €187,011 | +€139,330 | +292% |
| Remuneration and social security | 454/9 | €1,034,386 | €2,553,446 | +€1.5m | +147% |
| Other amounts payable | 47/48 | €140,332 | €793,025 | +€652,693 | +465% |
| Operating income | 70/76A | €6,463,388 | €6,846,883 | +€383,495 | +5.9% |
| Turnover | 70 | €6,384,752 | €6,747,665 | +€362,913 | +5.7% |
| Other operating income | 74 | €78,636 | €99,218 | +€20,582 | +26.2% |
| Operating charges | 60/66A | €7,087,214 | €6,892,141 | -€195,072 | -2.8% |
| Goods for resale, raw materials and consumables | 60 | €772,308 | €775,283 | +€2,976 | +0.4% |
| Purchases | 600/8 | €771,130 | €773,861 | +€2,731 | +0.4% |
| Change in stocks: decrease (increase) | 609 | €1,178 | €1,423 | +€245 | +20.8% |
| Services and other goods | 61 | €779,263 | €794,559 | +€15,295 | +2.0% |
| Remuneration, social security and pensions | 62 | €4,416,813 | €4,658,289 | +€241,475 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562,161 | €568,094 | +€5,933 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,870 | - | -€10,870 | |
| Other operating charges | 640/8 | €168,692 | €95,917 | -€72,775 | -43.1% |
| Non-recurring operating charges | 66A | €377,106 | - | -€377,106 | |
| Operating profit (loss) | 9901 | -€623,826 | -€45,258 | +€578,568 | +92.7% |
| Financial income | 75/76B | €4,258 | €604 | -€3,654 | -85.8% |
| Recurring financial income | 75 | €4,258 | €604 | -€3,654 | -85.8% |
| Other financial income | 752/9 | €4,258 | €604 | -€3,654 | -85.8% |
| Financial charges | 65/66B | €336,127 | €370,664 | +€34,537 | +10.3% |
| Recurring financial charges | 65 | €336,127 | €370,664 | +€34,537 | +10.3% |
| Debt charges | 650 | €264,046 | €254,519 | -€9,527 | -3.6% |
| Other financial charges | 652/9 | €72,081 | €116,145 | +€44,065 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | -€955,695 | -€415,319 | +€540,376 | +56.5% |
| Profit (loss) for the period | 9904 | -€955,695 | -€415,319 | +€540,376 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€955,695 | -€415,319 | +€540,376 | +56.5% |
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 27 October 2026 via checked.be.