STANDING CARE: 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.
STANDING CARE
Largest movements
- Receivables after one year +€32,165
up €32,165 (+20.7%), from €155,273 to €187,439
- Tangible fixed assets -€27,284
down €27,284 (-35.4%), from €76,997 to €49,714
of which Furniture and vehicles: -€24,951
- Cash +€8,212
up €8,212 (+191%), from €4,295 to €12,507
mainly Net result for the year (+€40,812) and Depreciation (+€28,144)
- Receivables within one year -€3,617
down €3,617 (-15.1%), from €23,921 to €20,304
- Reserves +€40,800
up €40,800 (+38.2%), from €106,900 to €147,700
- Debts after one year -€21,151
down €21,151 (-34.9%), from €60,626 to €39,475
- Tax, wage and social debts -€13,717
down €13,717 (-67.7%), from €20,247 to €6,530
- Trade debts +€2,727
up €2,727 (+270%), from €1,009 to €3,736
- Other operating charges -€4,647
down €4,647 (-76.5%), from €6,077 to €1,430
- Gross operating margin +€4,321
up €4,321 (+5.1%), from €84,427 to €88,748
- Taxes +€3,121
up €3,121 (+18.2%), from €17,105 to €20,226
- Financial charges -€1,685
down €1,685 (-38.5%), from €4,382 to €2,697
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 | €261,831 | €271,244 | +€9,413 | +3.6% |
| Fixed assets | 21/28 | €76,997 | €49,714 | -€27,284 | -35.4% |
| Tangible fixed assets | 22/27 | €76,997 | €49,714 | -€27,284 | -35.4% |
| Plant, machinery and equipment | 23 | €8,986 | €6,653 | -€2,333 | -26.0% |
| Furniture and vehicles | 24 | €68,012 | €43,061 | -€24,951 | -36.7% |
| Current assets | 29/58 | €184,834 | €221,531 | +€36,697 | +19.9% |
| Amounts receivable after more than one year | 29 | €155,273 | €187,439 | +€32,165 | +20.7% |
| Other amounts receivable | 291 | €155,273 | €187,439 | +€32,165 | +20.7% |
| Amounts receivable within one year | 40/41 | €23,921 | €20,304 | -€3,617 | -15.1% |
| Trade receivables | 40 | €23,921 | €20,304 | -€3,617 | -15.1% |
| Cash at bank and in hand | 54/58 | €4,295 | €12,507 | +€8,212 | +191% |
| Deferred charges and accrued income | 490/1 | €1,344 | €1,281 | -€63 | -4.7% |
| Total equity and liabilities | 10/49 | €261,831 | €271,244 | +€9,413 | +3.6% |
| Equity | 10/15 | €159,540 | €200,352 | +€40,812 | +25.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €106,900 | €147,700 | +€40,800 | +38.2% |
| Distributable reserves | 133 | €106,900 | €147,700 | +€40,800 | +38.2% |
| Profit (loss) carried forward | 14 | €2,640 | €2,652 | +€12 | +0.5% |
| Amounts payable | 17/49 | €102,291 | €70,892 | -€31,399 | -30.7% |
| Amounts payable after more than one year | 17 | €60,626 | €39,475 | -€21,151 | -34.9% |
| Financial debts | 170/4 | €60,626 | €39,475 | -€21,151 | -34.9% |
| Amounts payable within one year | 42/48 | €41,665 | €31,418 | -€10,248 | -24.6% |
| Financial debts | 43 | €20,409 | €21,151 | +€742 | +3.6% |
| Credit institutions | 430/8 | €20,409 | €21,151 | +€742 | +3.6% |
| Trade debts | 44 | €1,009 | €3,736 | +€2,727 | +270% |
| Suppliers | 440/4 | €1,009 | €3,736 | +€2,727 | +270% |
| Taxes, remuneration and social security | 45 | €20,247 | €6,530 | -€13,717 | -67.7% |
| Taxes | 450/3 | €20,247 | €6,530 | -€13,717 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,583 | €28,144 | -€440 | -1.5% |
| Other operating charges | 640/8 | €6,077 | €1,430 | -€4,647 | -76.5% |
| Gross operating margin | 9900 | €84,427 | €88,748 | +€4,321 | +5.1% |
| Operating profit (loss) | 9901 | €49,767 | €59,174 | +€9,407 | +18.9% |
| Financial income | 75/76B | €3,701 | €4,561 | +€860 | +23.2% |
| Recurring financial income | 75 | €3,701 | €4,561 | +€860 | +23.2% |
| Financial charges | 65/66B | €4,382 | €2,697 | -€1,685 | -38.5% |
| Recurring financial charges | 65 | €4,382 | €2,697 | -€1,685 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €49,086 | €61,038 | +€11,952 | +24.3% |
| Income taxes | 67/77 | €17,105 | €20,226 | +€3,121 | +18.2% |
| Profit (loss) for the period | 9904 | €31,981 | €40,812 | +€8,831 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,981 | €40,812 | +€8,831 | +27.6% |
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 19 October 2026 via checked.be.