WARM & CARING: what changed
WARM & CARING
Largest movements
- Receivables within one year -€13,823
down €13,823 (-49.9%), from €27,728 to €13,905
of which Other amounts receivable: -€12,548
- Cash -€2,267
down €2,267 (-9.7%), from €23,379 to €21,113
mainly Contributions, distributions and other (-€52,941) and Trade debts (-€2,555)
- Reserves -€32,771
down €32,771 (-89.0%), from €36,836 to €4,065
- Other debts +€17,647
new in 2025: €17,647
- Trade debts -€2,555
down €2,555 (-95.4%), from €2,678 to €123
- Tax, wage and social debts +€1,689
up €1,689 (+18.1%), from €9,344 to €11,033
of which Taxes: +€2,647
- Gross operating margin +€1,442
up €1,442 (+5.1%), from €28,440 to €29,882
- Taxes +€762
up €762 (+9.1%), from €8,385 to €9,147
- Staff costs -€508
no longer reported in 2025 (was €508)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,158 | €35,068 | -€16,090 | -31.5% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €51,108 | €35,018 | -€16,090 | -31.5% |
| Amounts receivable within one year | 40/41 | €27,728 | €13,905 | -€13,823 | -49.9% |
| Trade receivables | 40 | €6,737 | €5,462 | -€1,275 | -18.9% |
| Other amounts receivable | 41 | €20,992 | €8,443 | -€12,548 | -59.8% |
| Cash at bank and in hand | 54/58 | €23,379 | €21,113 | -€2,267 | -9.7% |
| Total equity and liabilities | 10/49 | €51,158 | €35,068 | -€16,090 | -31.5% |
| Equity | 10/15 | €38,836 | €6,065 | -€32,771 | -84.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,836 | €4,065 | -€32,771 | -89.0% |
| Distributable reserves | 133 | €36,836 | €4,065 | -€32,771 | -89.0% |
| Amounts payable | 17/49 | €12,322 | €29,003 | +€16,681 | +135% |
| Amounts payable within one year | 42/48 | €12,022 | €28,803 | +€16,781 | +140% |
| Trade debts | 44 | €2,678 | €123 | -€2,555 | -95.4% |
| Suppliers | 440/4 | €2,678 | €123 | -€2,555 | -95.4% |
| Taxes, remuneration and social security | 45 | €9,344 | €11,033 | +€1,689 | +18.1% |
| Taxes | 450/3 | €8,386 | €11,033 | +€2,647 | +31.6% |
| Remuneration and social security | 454/9 | €958 | - | -€958 | |
| Other amounts payable | 47/48 | - | €17,647 | +€17,647 | |
| Accrued charges and deferred income | 492/3 | €300 | €200 | -€100 | -33.3% |
| Remuneration, social security and pensions | 62 | €508 | - | -€508 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €28,440 | €29,882 | +€1,442 | +5.1% |
| Operating profit (loss) | 9901 | €27,545 | €29,482 | +€1,938 | +7.0% |
| Financial charges | 65/66B | €154 | €165 | +€12 | +7.6% |
| Recurring financial charges | 65 | €154 | €165 | +€12 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €27,391 | €29,317 | +€1,926 | +7.0% |
| Income taxes | 67/77 | €8,385 | €9,147 | +€762 | +9.1% |
| Profit (loss) for the period | 9904 | €19,005 | €20,170 | +€1,165 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,005 | €20,170 | +€1,165 | +6.1% |
Next steps
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 6 November 2026 via checked.be.