SIAP HOMECARE: what changed
SIAP HOMECARE
Largest movements
- Tangible fixed assets +€17,801
new in 2025: €17,801
- Receivables within one year +€7,106
up €7,106 (+908%), from €782 to €7,889
of which Other amounts receivable: +€4,805
- Cash +€6,434
up €6,434 (+23.4%), from €27,443 to €33,877
mainly Accrued charges and deferred income (+€22,238) and Net result for the year (+€13,055)
- Accrued charges and deferred income +€22,238
new in 2025: €22,238
- Profit (loss) carried forward +€13,055
up €13,055, from -€1,603 to €11,452
- Tax, wage and social debts -€3,980
down €3,980 (-25.1%), from €15,850 to €11,870
of which Remuneration and social security: -€11,100
- Gross operating margin +€12,472
up €12,472 (+111%), from €11,269 to €23,742
- Purchases and services +€12,256
up €12,256 (+56.1%), from €21,842 to €34,098
- Depreciation +€5,199
new in 2025: €5,199
- Taxes +€4,352
new in 2025: €4,352
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 | €28,425 | €59,767 | +€31,342 | +110% |
| Fixed assets | 21/28 | €200 | €18,001 | +€17,801 | +8,901% |
| Tangible fixed assets | 22/27 | - | €17,801 | +€17,801 | |
| Furniture and vehicles | 24 | - | €17,801 | +€17,801 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €28,225 | €41,766 | +€13,541 | +48.0% |
| Amounts receivable within one year | 40/41 | €782 | €7,889 | +€7,106 | +908% |
| Trade receivables | 40 | €641 | €2,942 | +€2,302 | +359% |
| Other amounts receivable | 41 | €142 | €4,946 | +€4,805 | +3,394% |
| Cash at bank and in hand | 54/58 | €27,443 | €33,877 | +€6,434 | +23.4% |
| Total equity and liabilities | 10/49 | €28,425 | €59,767 | +€31,342 | +110% |
| Equity | 10/15 | €12,458 | €25,513 | +€13,055 | +105% |
| Contributions | 10/11 | €12,301 | €12,301 | = | 0.0% |
| Reserves | 13 | €1,760 | €1,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,760 | €1,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,760 | €1,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,603 | €11,452 | +€13,055 | |
| Amounts payable | 17/49 | €15,968 | €34,254 | +€18,287 | +115% |
| Amounts payable within one year | 42/48 | €15,968 | €12,016 | -€3,952 | -24.7% |
| Trade debts | 44 | €118 | €146 | +€28 | +24.2% |
| Suppliers | 440/4 | €118 | €146 | +€28 | +24.2% |
| Taxes, remuneration and social security | 45 | €15,850 | €11,870 | -€3,980 | -25.1% |
| Taxes | 450/3 | €4,750 | €11,870 | +€7,120 | +150% |
| Remuneration and social security | 454/9 | €11,100 | - | -€11,100 | |
| Accrued charges and deferred income | 492/3 | - | €22,238 | +€22,238 | |
| Non-recurring operating income | 76A | - | €1,099 | +€1,099 | |
| Goods, raw materials, services and sundry goods | 60/61 | €21,842 | €34,098 | +€12,256 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,199 | +€5,199 | |
| Other operating charges | 640/8 | €778 | €933 | +€155 | +20.0% |
| Non-recurring operating charges | 66A | - | €103 | +€103 | |
| Gross operating margin | 9900 | €11,269 | €23,742 | +€12,472 | +111% |
| Operating profit (loss) | 9901 | €10,492 | €17,507 | +€7,015 | +66.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €112 | €104 | -€8 | -6.8% |
| Recurring financial charges | 65 | €112 | €104 | -€8 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €10,380 | €17,407 | +€7,027 | +67.7% |
| Income taxes | 67/77 | - | €4,352 | +€4,352 | |
| Profit (loss) for the period | 9904 | €10,380 | €13,055 | +€2,676 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,380 | €13,055 | +€2,676 | +25.8% |
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 5 November 2026 via checked.be.