S-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.
S-CARE
Largest movements
- Cash +€44,321
up €44,321 (+29.7%), from €149,196 to €193,517
mainly Other debts (+€122,201) and Net result for the year (+€93,077)
- Receivables within one year +€10,797
up €10,797 (+128.1%), from €8,428 to €19,225
- Tangible fixed assets -€6,705
down €6,705 (-16.8%), from €40,016 to €33,311
of which Furniture and vehicles: -€9,572
- Profit (loss) carried forward -€126,923
down €126,923 (-98.9%), from €128,272 to €1,349
- Other debts +€122,201
up €122,201 (+3310.2%), from €3,692 to €125,892
- Tax, wage and social debts +€62,250
up €62,250 (+307.4%), from €20,250 to €82,500
of which Taxes: +€52,000
- Debts after one year -€8,114
down €8,114 (-36.2%), from €22,426 to €14,313
- Gross operating margin -€25,300
down €25,300 (-17.0%), from €149,212 to €123,912
- Taxes -€19,024
down €19,024 (-52.9%), from €35,930 to €16,906
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
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,360 | €258,098 | +€49,738 | +23.9% |
| Fixed assets | 21/28 | €40,516 | €33,811 | -€6,705 | -16.5% |
| Tangible fixed assets | 22/27 | €40,016 | €33,311 | -€6,705 | -16.8% |
| Plant, machinery and equipment | 23 | €1,067 | €772 | -€295 | -27.6% |
| Furniture and vehicles | 24 | €32,788 | €23,216 | -€9,572 | -29.2% |
| Other tangible fixed assets | 26 | €6,161 | €9,323 | +€3,162 | +51.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €167,844 | €224,286 | +€56,443 | +33.6% |
| Amounts receivable within one year | 40/41 | €8,428 | €19,225 | +€10,797 | +128.1% |
| Other amounts receivable | 41 | €8,428 | €19,225 | +€10,797 | +128.1% |
| Cash at bank and in hand | 54/58 | €149,196 | €193,517 | +€44,321 | +29.7% |
| Deferred charges and accrued income | 490/1 | €10,220 | €11,545 | +€1,325 | +13.0% |
| Total equity and liabilities | 10/49 | €208,360 | €258,098 | +€49,738 | +23.9% |
| Equity | 10/15 | €150,228 | €23,306 | -€126,923 | -84.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,356 | €3,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,496 | €1,496 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,496 | €1,496 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,272 | €1,349 | -€126,923 | -98.9% |
| Amounts payable | 17/49 | €58,132 | €234,792 | +€176,660 | +303.9% |
| Amounts payable after more than one year | 17 | €22,426 | €14,313 | -€8,114 | -36.2% |
| Financial debts | 170/4 | €22,426 | €14,313 | -€8,114 | -36.2% |
| Amounts payable within one year | 42/48 | €35,705 | €220,480 | +€184,774 | +517.5% |
| Current portion of amounts payable after more than one year | 42 | €7,709 | €8,114 | +€405 | +5.3% |
| Trade debts | 44 | €4,055 | €3,973 | -€82 | -2.0% |
| Suppliers | 440/4 | €4,055 | €3,973 | -€82 | -2.0% |
| Taxes, remuneration and social security | 45 | €20,250 | €82,500 | +€62,250 | +307.4% |
| Taxes | 450/3 | €20,250 | €72,250 | +€52,000 | +256.8% |
| Remuneration and social security | 454/9 | - | €10,250 | +€10,250 | |
| Other amounts payable | 47/48 | €3,692 | €125,892 | +€122,201 | +3310.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,729 | €11,370 | -€359 | -3.1% |
| Other operating charges | 640/8 | €882 | €984 | +€102 | +11.5% |
| Non-recurring operating charges | 66A | - | €378 | +€378 | |
| Gross operating margin | 9900 | €149,212 | €123,912 | -€25,300 | -17.0% |
| Operating profit (loss) | 9901 | €136,601 | €111,180 | -€25,421 | -18.6% |
| Financial income | 75/76B | €160 | €684 | +€524 | +327.6% |
| Recurring financial income | 75 | €160 | €684 | +€524 | +327.6% |
| Financial charges | 65/66B | €2,548 | €1,882 | -€666 | -26.1% |
| Recurring financial charges | 65 | €2,548 | €1,882 | -€666 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €134,214 | €109,983 | -€24,231 | -18.1% |
| Income taxes | 67/77 | €35,930 | €16,906 | -€19,024 | -52.9% |
| Profit (loss) for the period | 9904 | €98,284 | €93,077 | -€5,206 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,284 | €93,077 | -€5,206 | -5.3% |
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 7 October 2026 via checked.be.