Seniorissim: 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
Seniorissim
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€302,133
2024 · -€340,879+€643,012
Equity
€173,235
2024 · -€128,898+€302,133
Cash
€417,101
2024 · €559,486-€142,385
Balance sheet total
€8.4m
2024 · €6.9m+€1.5m
Largest movements
Assets
- Receivables within one year +€1.5m
up €1.5m (+28.0%), from €5.4m to €6.9m
of which Trade receivables: +€1.4m
- Tangible fixed assets +€153,080
up €153,080 (+19.1%), from €802,092 to €955,172
- Cash -€142,385
down €142,385 (-25.4%), from €559,486 to €417,101
mainly Receivables within one year (-€1.5m) and Investment in fixed assets (net) (-€394,096)
Equity and liabilities
- Debts within one year +€1.2m
up €1.2m (+19.7%), from €6.1m to €7.3m
of which Trade debts: +€1.5m
- Profit (loss) carried forward +€302,133
up €302,133 (+61.9%), from -€487,843 to -€185,710
Income statement
- Turnover +€257,402
up €257,402 (+1.6%), from €16.4m to €16.6m
- Other operating charges +€243,015
up €243,015 (+528%), from €46,021 to €289,036
- Services and other goods +€172,577
up €172,577 (+3.9%), from €4.4m to €4.5m
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
-€340,879
Turnover
+€257,402
Other operating income
+€155,797
Goods and materials
-€42,729
Services and other goods
-€172,577
Staff costs
-€142,768
Depreciation
-€18,351
Write-downs
-€4,681
Other operating charges
-€243,015
Other operating items
+€923,807
Financial income
-€83
Financial charges
-€69,908
Taxes
+€118
Result 2025
€302,133
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
+€183,450
Investment
-€394,096
Financing
+€68,260
Cash 2024
€559,486
From operations (derived)
+€183,450
Net result for the year
+€302,133
Depreciation
+€242,461
Stocks and contracts
-€7,963
Receivables within one year
-€1.5m
Deferred charges and accrued income
-€6,274
Debts within one year
+€1.2m
Accrued charges and deferred income
-€53,723
Investment (derived)
-€394,096
Investment in fixed assets (net)
-€394,096
Financing
+€68,260
Debts after one year
+€68,260
Cash 2025
€417,101
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,907,545 | €8,435,429 | +€1.5m | +22.1% |
| Fixed assets | 21/28 | €810,414 | €962,048 | +€151,634 | +18.7% |
| Intangible fixed assets | 21 | €2,376 | €931 | -€1,445 | -60.8% |
| Tangible fixed assets | 22/27 | €802,092 | €955,172 | +€153,080 | +19.1% |
| Land and buildings | 22 | €156,691 | €174,677 | +€17,986 | +11.5% |
| Plant, machinery and equipment | 23 | €364,679 | €394,068 | +€29,389 | +8.1% |
| Furniture and vehicles | 24 | €114,964 | €165,483 | +€50,519 | +43.9% |
| Leasing and similar rights | 25 | €165,757 | €220,944 | +€55,186 | +33.3% |
| Financial fixed assets | 28 | €5,946 | €5,946 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,946 | €5,946 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,946 | €5,946 | = | 0.0% |
| Current assets | 29/58 | €6,097,131 | €7,473,381 | +€1.4m | +22.6% |
| Stocks and contracts in progress | 3 | €23,939 | €31,902 | +€7,963 | +33.3% |
| Stocks | 30/36 | €23,939 | €31,902 | +€7,963 | +33.3% |
| Raw materials and consumables | 30/31 | €23,939 | €31,902 | +€7,963 | +33.3% |
| Amounts receivable within one year | 40/41 | €5,368,406 | €6,872,804 | +€1.5m | +28.0% |
| Trade receivables | 40 | €2,276,267 | €3,654,663 | +€1.4m | +60.6% |
| Other amounts receivable | 41 | €3,092,139 | €3,218,141 | +€126,003 | +4.1% |
| Cash at bank and in hand | 54/58 | €559,486 | €417,101 | -€142,385 | -25.4% |
| Deferred charges and accrued income | 490/1 | €145,299 | €151,573 | +€6,274 | +4.3% |
| Total equity and liabilities | 10/49 | €6,907,545 | €8,435,429 | +€1.5m | +22.1% |
| Equity | 10/15 | -€128,898 | €173,235 | +€302,133 | |
| Contributions | 10/11 | €358,945 | €358,945 | = | 0.0% |
| Capital | 10 | €358,945 | €358,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€487,843 | -€185,710 | +€302,133 | +61.9% |
| Amounts payable | 17/49 | €7,036,443 | €8,262,194 | +€1.2m | +17.4% |
| Amounts payable after more than one year | 17 | €181,370 | €249,630 | +€68,260 | +37.6% |
| Financial debts | 170/4 | €181,370 | €249,630 | +€68,260 | +37.6% |
| Leasing and similar obligations | 172 | €76,370 | €128,692 | +€52,322 | +68.5% |
| Credit institutions | 173 | €105,000 | €120,938 | +€15,938 | +15.2% |
| Amounts payable within one year | 42/48 | €6,138,435 | €7,349,649 | +€1.2m | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €82,492 | €89,349 | +€6,856 | +8.3% |
| Financial debts | 43 | €990,045 | €990,196 | +€151 | 0.0% |
| Other loans | 439 | €990,045 | €990,196 | +€151 | 0.0% |
| Trade debts | 44 | €747,783 | €2,271,248 | +€1.5m | +204% |
| Suppliers | 440/4 | €747,783 | €2,271,248 | +€1.5m | +204% |
| Advances received on contracts in progress | 46 | €3,393 | €2,293 | -€1,100 | -32.4% |
| Taxes, remuneration and social security | 45 | €4,061,452 | €3,996,440 | -€65,012 | -1.6% |
| Taxes | 450/3 | €791,227 | €640,129 | -€151,099 | -19.1% |
| Remuneration and social security | 454/9 | €3,270,225 | €3,356,312 | +€86,087 | +2.6% |
| Accrued charges and deferred income | 492/3 | €716,638 | €662,915 | -€53,723 | -7.5% |
| Operating income | 70/76A | €20,634,861 | €21,971,868 | +€1.3m | +6.5% |
| Turnover | 70 | €16,367,535 | €16,624,937 | +€257,402 | +1.6% |
| Own construction capitalised | 72 | - | €29,391 | +€29,391 | |
| Other operating income | 74 | €4,267,326 | €4,423,124 | +€155,797 | +3.7% |
| Non-recurring operating income | 76A | - | €894,416 | +€894,416 | |
| Operating charges | 60/66A | €20,855,124 | €21,479,245 | +€624,121 | +3.0% |
| Goods for resale, raw materials and consumables | 60 | €1,071,581 | €1,114,311 | +€42,729 | +4.0% |
| Purchases | 600/8 | €1,062,548 | €1,122,274 | +€59,726 | +5.6% |
| Change in stocks: decrease (increase) | 609 | €9,034 | -€7,963 | -€16,997 | |
| Services and other goods | 61 | €4,374,863 | €4,547,440 | +€172,577 | +3.9% |
| Remuneration, social security and pensions | 62 | €15,143,230 | €15,285,998 | +€142,768 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224,110 | €242,461 | +€18,351 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,681 | - | +€4,681 | |
| Other operating charges | 640/8 | €46,021 | €289,036 | +€243,015 | +528% |
| Operating profit (loss) | 9901 | -€220,263 | €492,623 | +€712,886 | |
| Financial income | 75/76B | €687 | €604 | -€83 | -12.1% |
| Recurring financial income | 75 | €687 | €604 | -€83 | -12.1% |
| Other financial income | 752/9 | €687 | €604 | -€83 | -12.1% |
| Financial charges | 65/66B | €119,282 | €189,190 | +€69,908 | +58.6% |
| Recurring financial charges | 65 | €119,282 | €189,190 | +€69,908 | +58.6% |
| Debt charges | 650 | €46,833 | €50,408 | +€3,575 | +7.6% |
| Other financial charges | 652/9 | €72,449 | €138,782 | +€66,333 | +91.6% |
| Profit (loss) for the period before taxes | 9903 | -€338,858 | €304,037 | +€642,894 | |
| Income taxes | 67/77 | €2,022 | €1,904 | -€118 | -5.8% |
| Taxes | 670/3 | €2,022 | €1,904 | -€118 | -5.8% |
| Profit (loss) for the period | 9904 | -€340,879 | €302,133 | +€643,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€340,879 | €302,133 | +€643,012 |
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 30 October 2026 via checked.be.