SOINS ET HUMANISME: 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.
SOINS ET HUMANISME
Largest movements
- Current investments +€37,102
up €37,102 (+29.2%), from €126,902 to €164,004
- Cash -€20,646
down €20,646 (-65.3%), from €31,614 to €10,969
mainly Current investments (-€37,102) and Contributions, distributions and other (-€21,642)
- Reserves +€13,080
up €13,080 (+8.9%), from €146,661 to €159,741
of which Distributable reserves: +€13,080
- Tax, wage and social debts +€4,568
up €4,568 (+73.7%), from €6,201 to €10,769
of which Taxes: +€7,068
- Trade debts -€1,952
down €1,952 (-66.0%), from €2,959 to €1,007
- Gross operating margin +€3,230
up €3,230 (+6.5%), from €49,799 to €53,029
- Turnover -€1,793
down €1,793 (-1.4%), from €132,713 to €130,919
- Taxes +€1,536
up €1,536 (+9.9%), from €15,533 to €17,068
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 | €171,014 | €188,291 | +€17,277 | +10.1% |
| Fixed assets | 21/28 | €477 | €557 | +€80 | +16.7% |
| Tangible fixed assets | 22/27 | €477 | €557 | +€80 | +16.7% |
| Furniture and vehicles | 24 | €477 | €557 | +€80 | +16.7% |
| Current assets | 29/58 | €170,537 | €187,734 | +€17,198 | +10.1% |
| Amounts receivable within one year | 40/41 | €11,361 | €12,234 | +€873 | +7.7% |
| Trade receivables | 40 | €10,908 | €12,234 | +€1,326 | +12.2% |
| Other amounts receivable | 41 | €453 | - | -€453 | |
| Current investments | 50/53 | €126,902 | €164,004 | +€37,102 | +29.2% |
| Cash at bank and in hand | 54/58 | €31,614 | €10,969 | -€20,646 | -65.3% |
| Deferred charges and accrued income | 490/1 | €660 | €528 | -€132 | -20.0% |
| Total equity and liabilities | 10/49 | €171,014 | €188,291 | +€17,277 | +10.1% |
| Equity | 10/15 | €152,985 | €166,065 | +€13,080 | +8.6% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €146,661 | €159,741 | +€13,080 | +8.9% |
| Non-distributable reserves | 130/1 | €3,268 | €3,268 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,268 | €3,268 | = | 0.0% |
| Distributable reserves | 133 | €143,393 | €156,473 | +€13,080 | +9.1% |
| Amounts payable | 17/49 | €18,029 | €22,226 | +€4,197 | +23.3% |
| Amounts payable within one year | 42/48 | €18,029 | €21,826 | +€3,797 | +21.1% |
| Trade debts | 44 | €2,959 | €1,007 | -€1,952 | -66.0% |
| Suppliers | 440/4 | €2,959 | €1,007 | -€1,952 | -66.0% |
| Taxes, remuneration and social security | 45 | €6,201 | €10,769 | +€4,568 | +73.7% |
| Taxes | 450/3 | €3,701 | €10,769 | +€7,068 | +191% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €8,869 | €10,050 | +€1,181 | +13.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Turnover | 70 | €132,713 | €130,919 | -€1,793 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €249 | +€49 | +24.3% |
| Other operating charges | 640/8 | €496 | €760 | +€264 | +53.2% |
| Gross operating margin | 9900 | €49,799 | €53,029 | +€3,230 | +6.5% |
| Operating profit (loss) | 9901 | €49,103 | €52,020 | +€2,918 | +5.9% |
| Financial income | 75/76B | €123 | - | -€123 | |
| Recurring financial income | 75 | €123 | - | -€123 | |
| Financial charges | 65/66B | €190 | €230 | +€40 | +20.9% |
| Recurring financial charges | 65 | €190 | €230 | +€40 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €49,036 | €51,791 | +€2,755 | +5.6% |
| Income taxes | 67/77 | €15,533 | €17,068 | +€1,536 | +9.9% |
| Profit (loss) for the period | 9904 | €33,503 | €34,722 | +€1,219 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,503 | €34,722 | +€1,219 | +3.6% |
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.