VIE ET PROGRES: 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.
What changed
VIE ET PROGRES
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€44,672
2024 · €108,491-€63,820
Equity
€665,421
2024 · €670,749-€5,328
Cash
€461,333
2024 · €691,078-€229,745
Balance sheet total
€1.2m
2024 · €1.3m-€144,492
Largest movements
Assets
- Cash -€229,745
down €229,745 (-33.2%), from €691,078 to €461,333
mainly Other debts (-€90,441) and Deferred charges and accrued income (-€64,463)
- Deferred charges and accrued income +€64,463
up €64,463 (+89.9%), from €71,697 to €136,161
- Receivables within one year +€22,219
up €22,219 (+6.3%), from €350,699 to €372,919
of which Trade receivables: +€29,189
Equity and liabilities
- Other debts -€90,441
down €90,441 (-63.0%), from €143,596 to €53,155
- Debts after one year -€36,574
no longer reported in 2025 (was €36,574)
Income statement
- Staff costs +€121,436
up €121,436 (+5.5%), from €2.2m to €2.3m
- Gross operating margin +€28,592
up €28,592 (+1.2%), from €2.4m to €2.4m
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.
Result 2024
€108,491
Gross operating margin
+€28,592
Staff costs
-€121,436
Depreciation
+€4,342
Other operating charges
-€50
Financial income
-€41
Financial charges
+€1,680
Taxes
+€23,093
Result 2025
€44,672
raises the resultlowers the result
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.
From operations
-€94,654
Investment
-€36,436
Financing
-€98,655
Cash 2024
€691,078
From operations (derived)
-€94,654
Net result for the year
+€44,672
Depreciation
+€37,866
Receivables within one year
-€22,219
Deferred charges and accrued income
-€64,463
Trade debts
+€771
Tax, wage and social debts
-€12,404
Other debts
-€90,441
Accrued charges and deferred income
+€11,566
Investment (derived)
-€36,436
Investment in fixed assets (net)
-€36,436
Financing
-€98,655
Debts after one year
-€36,574
Current portion of long-term debt
-€12,081
Contributions, distributions and other
-€50,000
Cash 2025
€461,333
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,326,589 | €1,182,097 | -€144,492 | -10.9% |
| Fixed assets | 21/28 | €213,115 | €211,685 | -€1,430 | -0.7% |
| Tangible fixed assets | 22/27 | €212,915 | €211,485 | -€1,430 | -0.7% |
| Plant, machinery and equipment | 23 | €182,942 | €184,308 | +€1,366 | +0.7% |
| Furniture and vehicles | 24 | €29,972 | €27,177 | -€2,796 | -9.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,113,475 | €970,412 | -€143,063 | -12.8% |
| Amounts receivable within one year | 40/41 | €350,699 | €372,919 | +€22,219 | +6.3% |
| Trade receivables | 40 | €315,352 | €344,541 | +€29,189 | +9.3% |
| Other amounts receivable | 41 | €35,348 | €28,378 | -€6,970 | -19.7% |
| Cash at bank and in hand | 54/58 | €691,078 | €461,333 | -€229,745 | -33.2% |
| Deferred charges and accrued income | 490/1 | €71,697 | €136,161 | +€64,463 | +89.9% |
| Total equity and liabilities | 10/49 | €1,326,589 | €1,182,097 | -€144,492 | -10.9% |
| Equity | 10/15 | €670,749 | €665,421 | -€5,328 | -0.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €35,608 | €35,608 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,608 | €5,608 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,608 | €5,608 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €604,155 | €598,826 | -€5,328 | -0.9% |
| Amounts payable | 17/49 | €655,840 | €516,676 | -€139,164 | -21.2% |
| Amounts payable after more than one year | 17 | €36,574 | - | -€36,574 | |
| Financial debts | 170/4 | €36,574 | - | -€36,574 | |
| Amounts payable within one year | 42/48 | €502,347 | €388,192 | -€114,155 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €51,642 | €39,561 | -€12,081 | -23.4% |
| Trade debts | 44 | €87,846 | €88,617 | +€771 | +0.9% |
| Suppliers | 440/4 | €87,846 | €88,617 | +€771 | +0.9% |
| Taxes, remuneration and social security | 45 | €219,263 | €206,859 | -€12,404 | -5.7% |
| Taxes | 450/3 | - | €54 | +€54 | |
| Remuneration and social security | 454/9 | €219,263 | €206,805 | -€12,458 | -5.7% |
| Other amounts payable | 47/48 | €143,596 | €53,155 | -€90,441 | -63.0% |
| Accrued charges and deferred income | 492/3 | €116,919 | €128,485 | +€11,566 | +9.9% |
| Remuneration, social security and pensions | 62 | €2,207,164 | €2,328,600 | +€121,436 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,208 | €37,866 | -€4,342 | -10.3% |
| Other operating charges | 640/8 | €5,439 | €5,489 | +€50 | +0.9% |
| Gross operating margin | 9900 | €2,406,468 | €2,435,060 | +€28,592 | +1.2% |
| Operating profit (loss) | 9901 | €151,657 | €63,105 | -€88,552 | -58.4% |
| Financial income | 75/76B | €50 | €9 | -€41 | -82.6% |
| Recurring financial income | 75 | €50 | €9 | -€41 | -82.6% |
| Financial charges | 65/66B | €5,858 | €4,178 | -€1,680 | -28.7% |
| Recurring financial charges | 65 | €5,858 | €4,178 | -€1,680 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €145,849 | €58,936 | -€86,913 | -59.6% |
| Income taxes | 67/77 | €37,358 | €14,265 | -€23,093 | -61.8% |
| Profit (loss) for the period | 9904 | €108,491 | €44,672 | -€63,820 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €108,491 | €44,672 | -€63,820 | -58.8% |
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 13 October 2026 via checked.be.