TOUS ENSEMBLE HANDICAP: what changed
What changed
TOUS ENSEMBLE HANDICAP
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
€269,302
2024 · €490,906-€221,604
Equity
€3.5m
2024 · €3.2m+€231,319
Cash
€91,585
2024 · €238,337-€146,752
Balance sheet total
€6.3m
2024 · €5.9m+€396,067
Largest movements
Assets
- Tangible fixed assets +€1.8m
up €1.8m (+46.9%), from €3.8m to €5.6m
of which Land and buildings: +€1.6m
- Receivables within one year -€736,097
down €736,097 (-64.1%), from €1.1m to €411,914
of which Other amounts receivable: -€782,390
- Current investments -€521,084
down €521,084 (-69.5%), from €750,000 to €228,916
- Cash -€146,752
down €146,752 (-61.6%), from €238,337 to €91,585
mainly Investment in fixed assets (net) (-€2.0m) and Contributions, distributions and other (-€37,983)
Equity and liabilities
- Profit (loss) carried forward +€269,302
up €269,302 (+15.5%), from €1.7m to €2.0m
- Debts after one year +€108,118
up €108,118 (+5.6%), from €1.9m to €2.0m
of which Financial debts: +€87,399
Income statement
- Staff costs +€1.5m
up €1.5m (+3,248%), from €44,699 to €1.5m
- Gross operating margin +€1.4m
up €1.4m (+253%), from €541,086 to €1.9m
- Depreciation +€174,216
up €174,216 (+35,756%), from €487 to €174,703
- Financial income +€49,273
new in 2025: €49,273
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.
Result 2024
€490,906
Gross operating margin
+€1.4m
Staff costs
-€1.5m
Depreciation
-€174,216
Other operating charges
-€10,022
Financial income
+€49,273
Financial charges
-€4,907
Taxes
-€35
Result 2025
€269,302
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
-€1.4m
Financing
+€70,135
Cash 2024
€238,337
From operations (derived)
+€1.2m
Net result for the year
+€269,302
Depreciation
+€174,703
Receivables within one year
+€736,097
Deferred charges and accrued income
-€17,293
Debts within one year
+€56,630
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€2.0m
Current investments
+€521,084
Financing
+€70,135
Debts after one year
+€108,118
Contributions, distributions and other
-€37,983
Cash 2025
€91,585
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,947,073 | €6,343,140 | +€396,067 | +6.7% |
| Fixed assets | 21/28 | €3,803,312 | €5,586,018 | +€1.8m | +46.9% |
| Tangible fixed assets | 22/27 | €3,803,312 | €5,586,018 | +€1.8m | +46.9% |
| Land and buildings | 22 | €3,714,591 | €5,313,161 | +€1.6m | +43.0% |
| Plant, machinery and equipment | 23 | €83,672 | €101,021 | +€17,350 | +20.7% |
| Furniture and vehicles | 24 | €5,049 | €171,835 | +€166,786 | +3,303% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,143,761 | €757,122 | -€1.4m | -64.7% |
| Amounts receivable within one year | 40/41 | €1,148,010 | €411,914 | -€736,097 | -64.1% |
| Trade receivables | 40 | €365,620 | €411,914 | +€46,293 | +12.7% |
| Other amounts receivable | 41 | €782,390 | €0 | -€782,390 | -100% |
| Current investments | 50/53 | €750,000 | €228,916 | -€521,084 | -69.5% |
| Cash at bank and in hand | 54/58 | €238,337 | €91,585 | -€146,752 | -61.6% |
| Deferred charges and accrued income | 490/1 | €7,414 | €24,707 | +€17,293 | +233% |
| Total equity and liabilities | 10/49 | €5,947,073 | €6,343,140 | +€396,067 | +6.7% |
| Equity | 10/15 | €3,237,817 | €3,469,136 | +€231,319 | +7.1% |
| Profit (loss) carried forward | 14 | €1,737,817 | €2,007,119 | +€269,302 | +15.5% |
| Investment grants | 15 | €1,500,000 | €1,462,017 | -€37,983 | -2.5% |
| Amounts payable | 17/49 | €2,709,256 | €2,874,004 | +€164,747 | +6.1% |
| Amounts payable after more than one year | 17 | €1,915,565 | €2,023,683 | +€108,118 | +5.6% |
| Financial debts | 170/4 | - | €87,399 | +€87,399 | |
| Other amounts payable | 178/9 | €1,915,565 | €1,936,283 | +€20,718 | +1.1% |
| Amounts payable within one year | 42/48 | €793,691 | €850,321 | +€56,630 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €700,000 | €578,369 | -€121,631 | -17.4% |
| Financial debts | 43 | - | €627 | +€627 | |
| Credit institutions | 430/8 | - | €627 | +€627 | |
| Trade debts | 44 | €87,304 | €91,140 | +€3,836 | +4.4% |
| Suppliers | 440/4 | €87,304 | €91,140 | +€3,836 | +4.4% |
| Taxes, remuneration and social security | 45 | €5,351 | €179,149 | +€173,798 | +3,248% |
| Taxes | 450/3 | - | €8,574 | +€8,574 | |
| Remuneration and social security | 454/9 | €5,351 | €170,575 | +€165,224 | +3,088% |
| Remuneration, social security and pensions | 62 | €44,699 | €1,496,407 | +€1.5m | +3,248% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €487 | €174,703 | +€174,216 | +35,756% |
| Other operating charges | 640/8 | €4,855 | €14,878 | +€10,022 | +206% |
| Gross operating margin | 9900 | €541,086 | €1,911,095 | +€1.4m | +253% |
| Operating profit (loss) | 9901 | €491,044 | €225,108 | -€265,936 | -54.2% |
| Financial income | 75/76B | - | €49,273 | +€49,273 | |
| Recurring financial income | 75 | - | €49,273 | +€49,273 | |
| Financial charges | 65/66B | €138 | €5,045 | +€4,907 | +3,560% |
| Recurring financial charges | 65 | €138 | €5,045 | +€4,907 | +3,560% |
| Profit (loss) for the period before taxes | 9903 | €490,906 | €269,336 | -€221,570 | -45.1% |
| Income taxes | 67/77 | - | €35 | +€35 | |
| Profit (loss) for the period | 9904 | €490,906 | €269,302 | -€221,604 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €490,906 | €269,302 | -€221,604 | -45.1% |
Next steps
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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.