SLEEP & HEART: 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.
SLEEP & HEART
Largest movements
- Cash -€92,806
down €92,806 (-27.2%), from €341,823 to €249,017
mainly Contributions, distributions and other (-€110,612) and Current investments (-€69,753)
- Current investments +€69,753
up €69,753 (+21.3%), from €328,240 to €397,993
- Tangible fixed assets -€14,268
down €14,268 (-34.7%), from €41,065 to €26,798
- Receivables within one year +€13,205
up €13,205 (+42.9%), from €30,764 to €43,968
of which Other amounts receivable: +€16,922
- Reserves -€29,876
down €29,876 (-4.8%), from €626,002 to €596,126
- Other debts +€10,576
up €10,576 (+10.5%), from €100,328 to €110,903
- Gross operating margin -€54,722
down €54,722 (-31.5%), from €173,450 to €118,728
- Taxes -€16,884
down €16,884 (-33.0%), from €51,128 to €34,244
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €744,883 | €721,008 | -€23,876 | -3.2% |
| Fixed assets | 21/28 | €41,065 | €26,798 | -€14,268 | -34.7% |
| Tangible fixed assets | 22/27 | €41,065 | €26,798 | -€14,268 | -34.7% |
| Furniture and vehicles | 24 | €41,065 | €26,798 | -€14,268 | -34.7% |
| Current assets | 29/58 | €703,818 | €694,210 | -€9,608 | -1.4% |
| Amounts receivable within one year | 40/41 | €30,764 | €43,968 | +€13,205 | +42.9% |
| Trade receivables | 40 | €30,361 | €26,643 | -€3,718 | -12.2% |
| Other amounts receivable | 41 | €402 | €17,325 | +€16,922 | +4,208% |
| Current investments | 50/53 | €328,240 | €397,993 | +€69,753 | +21.3% |
| Cash at bank and in hand | 54/58 | €341,823 | €249,017 | -€92,806 | -27.2% |
| Deferred charges and accrued income | 490/1 | €2,992 | €3,232 | +€241 | +8.0% |
| Total equity and liabilities | 10/49 | €744,883 | €721,008 | -€23,876 | -3.2% |
| Equity | 10/15 | €632,554 | €602,678 | -€29,876 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €626,002 | €596,126 | -€29,876 | -4.8% |
| Distributable reserves | 133 | €626,002 | €596,126 | -€29,876 | -4.8% |
| Profit (loss) carried forward | 14 | €352 | €352 | = | 0.0% |
| Amounts payable | 17/49 | €112,330 | €118,330 | +€6,000 | +5.3% |
| Amounts payable within one year | 42/48 | €112,330 | €118,330 | +€6,000 | +5.3% |
| Financial debts | 43 | €4,016 | €46 | -€3,969 | -98.8% |
| Credit institutions | 430/8 | €4,016 | €46 | -€3,969 | -98.8% |
| Trade debts | 44 | €1,564 | €1,012 | -€552 | -35.3% |
| Suppliers | 440/4 | €1,564 | €1,012 | -€552 | -35.3% |
| Taxes, remuneration and social security | 45 | €6,423 | €6,369 | -€54 | -0.8% |
| Taxes | 450/3 | €6,423 | €6,369 | -€54 | -0.8% |
| Other amounts payable | 47/48 | €100,328 | €110,903 | +€10,576 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,455 | €15,772 | +€317 | +2.1% |
| Other operating charges | 640/8 | €1,483 | €878 | -€606 | -40.8% |
| Gross operating margin | 9900 | €173,450 | €118,728 | -€54,722 | -31.5% |
| Operating profit (loss) | 9901 | €156,512 | €102,078 | -€54,434 | -34.8% |
| Financial income | 75/76B | €14,674 | €13,398 | -€1,276 | -8.7% |
| Recurring financial income | 75 | €14,674 | €13,398 | -€1,276 | -8.7% |
| Financial charges | 65/66B | €374 | €496 | +€122 | +32.6% |
| Recurring financial charges | 65 | €374 | €496 | +€122 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €170,811 | €114,980 | -€55,831 | -32.7% |
| Income taxes | 67/77 | €51,128 | €34,244 | -€16,884 | -33.0% |
| Profit (loss) for the period | 9904 | €119,683 | €80,736 | -€38,947 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €119,683 | €80,736 | -€38,947 | -32.5% |
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 28 October 2026 via checked.be.