VERTE FONTAINE: what changed
What changed
VERTE FONTAINE
NACE 87.301, Residential care activities
filed annual accounts (NBB)
Net result for the year
€112,153
2024 · €154,745-€42,592
Equity
€1.3m
2024 · €1.4m-€136,847
Cash
€1.0m
2024 · €1.3m-€242,409
Balance sheet total
€2.1m
2024 · €2.2m-€85,317
Largest movements
Assets
- Cash -€242,409
down €242,409 (-19.3%), from €1.3m to €1.0m
mainly Contributions, distributions and other (-€249,000) and Investment in fixed assets (net) (-€219,615)
- Tangible fixed assets +€107,453
up €107,453 (+17.6%), from €611,330 to €718,783
of which Other tangible fixed assets: +€77,854
- Deferred charges and accrued income +€35,806
up €35,806 (+151%), from €23,693 to €59,499
Equity and liabilities
- Reserves -€139,000
down €139,000 (-23.9%), from €582,000 to €443,000
- Other debts +€101,615
up €101,615 (+68.9%), from €147,459 to €249,073
- Tax, wage and social debts -€32,030
down €32,030 (-13.0%), from €246,649 to €214,619
of which Taxes: -€17,988
Income statement
- Staff costs +€49,094
up €49,094 (+4.1%), from €1.2m to €1.3m
- Depreciation +€26,262
up €26,262 (+30.6%), from €85,900 to €112,162
- Taxes -€17,356
down €17,356 (-26.1%), from €66,565 to €49,209
- Gross operating margin +€16,098
up €16,098 (+1.0%), from €1.6m to €1.6m
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
€154,745
Gross operating margin
+€16,098
Staff costs
-€49,094
Depreciation
-€26,262
Provisions
+€6,400
Other operating charges
-€5,179
Other operating items
-€50
Financial income
-€29
Financial charges
-€1,831
Taxes
+€17,356
Result 2025
€112,153
raises the resultlowers the resultnot broken down further in the accounts
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
+€214,447
Investment
-€219,615
Financing
-€237,241
Cash 2024
€1.3m
From operations (derived)
+€214,447
Net result for the year
+€112,153
Depreciation
+€112,162
Receivables within one year
-€13,833
Deferred charges and accrued income
-€35,806
Trade debts
-€8,986
Tax, wage and social debts
-€32,030
Other debts
+€101,615
Accrued charges and deferred income
-€20,827
Investment (derived)
-€219,615
Investment in fixed assets (net)
-€219,615
Financing
-€237,241
Debts after one year
-€5,149
Current portion of long-term debt
+€16,907
Contributions, distributions and other
-€249,000
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,161,450 | €2,076,133 | -€85,317 | -3.9% |
| Fixed assets | 21/28 | €615,783 | €723,237 | +€107,453 | +17.4% |
| Tangible fixed assets | 22/27 | €611,330 | €718,783 | +€107,453 | +17.6% |
| Land and buildings | 22 | €294,366 | €272,197 | -€22,169 | -7.5% |
| Plant, machinery and equipment | 23 | €14,674 | €10,054 | -€4,619 | -31.5% |
| Furniture and vehicles | 24 | €139,758 | €196,144 | +€56,387 | +40.3% |
| Other tangible fixed assets | 26 | €162,533 | €240,387 | +€77,854 | +47.9% |
| Financial fixed assets | 28 | €4,454 | €4,454 | = | 0.0% |
| Current assets | 29/58 | €1,545,666 | €1,352,896 | -€192,770 | -12.5% |
| Amounts receivable within one year | 40/41 | €264,957 | €278,790 | +€13,833 | +5.2% |
| Trade receivables | 40 | €251,521 | €267,999 | +€16,478 | +6.6% |
| Other amounts receivable | 41 | €13,435 | €10,791 | -€2,644 | -19.7% |
| Cash at bank and in hand | 54/58 | €1,257,017 | €1,014,608 | -€242,409 | -19.3% |
| Deferred charges and accrued income | 490/1 | €23,693 | €59,499 | +€35,806 | +151% |
| Total equity and liabilities | 10/49 | €2,161,450 | €2,076,133 | -€85,317 | -3.9% |
| Equity | 10/15 | €1,403,133 | €1,266,286 | -€136,847 | -9.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €582,000 | €443,000 | -€139,000 | -23.9% |
| Distributable reserves | 133 | €582,000 | €443,000 | -€139,000 | -23.9% |
| Profit (loss) carried forward | 14 | €621,133 | €623,286 | +€2,153 | +0.3% |
| Amounts payable | 17/49 | €758,317 | €809,847 | +€51,530 | +6.8% |
| Amounts payable after more than one year | 17 | €178,907 | €173,758 | -€5,149 | -2.9% |
| Financial debts | 170/4 | €126,560 | €123,250 | -€3,310 | -2.6% |
| Other amounts payable | 178/9 | €52,347 | €50,508 | -€1,839 | -3.5% |
| Amounts payable within one year | 42/48 | €477,026 | €554,532 | +€77,506 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €55,663 | €72,570 | +€16,907 | +30.4% |
| Trade debts | 44 | €27,256 | €18,271 | -€8,986 | -33.0% |
| Suppliers | 440/4 | €27,256 | €18,271 | -€8,986 | -33.0% |
| Taxes, remuneration and social security | 45 | €246,649 | €214,619 | -€32,030 | -13.0% |
| Taxes | 450/3 | €26,258 | €8,271 | -€17,988 | -68.5% |
| Remuneration and social security | 454/9 | €220,391 | €206,348 | -€14,042 | -6.4% |
| Other amounts payable | 47/48 | €147,459 | €249,073 | +€101,615 | +68.9% |
| Accrued charges and deferred income | 492/3 | €102,384 | €81,557 | -€20,827 | -20.3% |
| Non-recurring operating income | 76A | - | €63,720 | +€63,720 | |
| Remuneration, social security and pensions | 62 | €1,207,598 | €1,256,692 | +€49,094 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,900 | €112,162 | +€26,262 | +30.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €6,400 | - | -€6,400 | |
| Other operating charges | 640/8 | €34,965 | €40,144 | +€5,179 | +14.8% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €1,560,224 | €1,576,322 | +€16,098 | +1.0% |
| Operating profit (loss) | 9901 | €225,361 | €167,274 | -€58,087 | -25.8% |
| Financial income | 75/76B | €32 | €3 | -€29 | -89.8% |
| Recurring financial income | 75 | €32 | €3 | -€29 | -89.8% |
| Financial charges | 65/66B | €4,084 | €5,915 | +€1,831 | +44.8% |
| Recurring financial charges | 65 | €4,084 | €5,915 | +€1,831 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €221,310 | €161,362 | -€59,948 | -27.1% |
| Income taxes | 67/77 | €66,565 | €49,209 | -€17,356 | -26.1% |
| Profit (loss) for the period | 9904 | €154,745 | €112,153 | -€42,592 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €154,745 | €112,153 | -€42,592 | -27.5% |
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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 1 November 2026 via checked.be.