WELLBEING FACILITIES: 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.
WELLBEING FACILITIES
Largest movements
- Cash +€116,899
up €116,899 (+59.0%), from €197,999 to €314,898
mainly Net result for the year (+€166,944) and Tax, wage and social debts (+€130,506)
- Receivables within one year +€115,959
up €115,959 (+59.7%), from €194,190 to €310,149
of which Other amounts receivable: +€105,226
- Reserves +€166,944
up €166,944 (+69.2%), from €241,186 to €408,130
of which Distributable reserves: +€218,177
- Tax, wage and social debts +€130,506
up €130,506 (+332%), from €39,304 to €169,811
of which Taxes: +€113,052
- Short-term financial debts -€82,225
no longer reported in 2025 (was €82,225)
- Debts after one year -€56,820
down €56,820 (-24.3%), from €233,524 to €176,704
- Current portion of long-term debt +€56,817
new in 2025: €56,817
- Gross operating margin +€182,443
up €182,443 (+50.2%), from €363,233 to €545,676
- Taxes +€63,262
up €63,262 (+161%), from €39,304 to €102,566
- Staff costs +€53,062
up €53,062 (+47.5%), from €111,683 to €164,745
- Write-downs -€15,330
no longer reported in 2025 (was €15,330)
- Financial income +€6,623
up €6,623 (+132%), from €5,033 to €11,656
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 | €690,034 | €925,487 | +€235,453 | +34.1% |
| Fixed assets | 21/28 | €284,045 | €282,673 | -€1,372 | -0.5% |
| Tangible fixed assets | 22/27 | €283,559 | €282,187 | -€1,372 | -0.5% |
| Land and buildings | 22 | €130,028 | €106,230 | -€23,798 | -18.3% |
| Plant, machinery and equipment | 23 | €153,531 | €174,157 | +€20,626 | +13.4% |
| Other tangible fixed assets | 26 | - | €1,800 | +€1,800 | |
| Financial fixed assets | 28 | €486 | €486 | = | 0.0% |
| Current assets | 29/58 | €405,989 | €642,814 | +€236,825 | +58.3% |
| Amounts receivable within one year | 40/41 | €194,190 | €310,149 | +€115,959 | +59.7% |
| Trade receivables | 40 | €22,451 | €33,183 | +€10,732 | +47.8% |
| Other amounts receivable | 41 | €171,739 | €276,965 | +€105,226 | +61.3% |
| Cash at bank and in hand | 54/58 | €197,999 | €314,898 | +€116,899 | +59.0% |
| Deferred charges and accrued income | 490/1 | €13,800 | €17,767 | +€3,967 | +28.7% |
| Total equity and liabilities | 10/49 | €690,034 | €925,487 | +€235,453 | +34.1% |
| Equity | 10/15 | €303,160 | €470,104 | +€166,944 | +55.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €241,186 | €408,130 | +€166,944 | +69.2% |
| Non-distributable reserves | 130/1 | €10,600 | €10,600 | = | 0.0% |
| Legal reserve | 130 | - | €10,600 | +€10,600 | |
| Other | 1319 | €10,600 | - | -€10,600 | |
| Tax-exempt reserves | 132 | €75,625 | €24,392 | -€51,233 | -67.7% |
| Distributable reserves | 133 | €154,961 | €373,138 | +€218,177 | +141% |
| Amounts payable | 17/49 | €386,874 | €455,383 | +€68,510 | +17.7% |
| Amounts payable after more than one year | 17 | €233,524 | €176,704 | -€56,820 | -24.3% |
| Financial debts | 170/4 | €233,524 | €176,704 | -€56,820 | -24.3% |
| Amounts payable within one year | 42/48 | €152,981 | €266,974 | +€113,993 | +74.5% |
| Current portion of amounts payable after more than one year | 42 | - | €56,817 | +€56,817 | |
| Financial debts | 43 | €82,225 | - | -€82,225 | |
| Credit institutions | 430/8 | €82,225 | - | -€82,225 | |
| Trade debts | 44 | €31,405 | €40,310 | +€8,906 | +28.4% |
| Suppliers | 440/4 | €31,405 | €40,310 | +€8,906 | +28.4% |
| Taxes, remuneration and social security | 45 | €39,304 | €169,811 | +€130,506 | +332% |
| Taxes | 450/3 | €39,304 | €152,356 | +€113,052 | +288% |
| Remuneration and social security | 454/9 | - | €17,455 | +€17,455 | |
| Other amounts payable | 47/48 | €47 | €35 | -€12 | -24.5% |
| Accrued charges and deferred income | 492/3 | €369 | €11,706 | +€11,336 | +3,070% |
| Non-recurring operating income | 76A | - | €20,649 | +€20,649 | |
| Remuneration, social security and pensions | 62 | €111,683 | €164,745 | +€53,062 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,231 | €79,423 | +€3,192 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,330 | - | -€15,330 | |
| Other operating charges | 640/8 | €658 | €1,981 | +€1,323 | +201% |
| Non-recurring operating charges | 66A | - | €33,974 | +€33,974 | |
| Gross operating margin | 9900 | €363,233 | €545,676 | +€182,443 | +50.2% |
| Operating profit (loss) | 9901 | €159,331 | €265,553 | +€106,223 | +66.7% |
| Financial income | 75/76B | €5,033 | €11,656 | +€6,623 | +132% |
| Recurring financial income | 75 | €5,033 | €11,656 | +€6,623 | +132% |
| Financial charges | 65/66B | €7,385 | €7,700 | +€314 | +4.3% |
| Recurring financial charges | 65 | €7,385 | €7,700 | +€314 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €156,979 | €269,510 | +€112,531 | +71.7% |
| Income taxes | 67/77 | €39,304 | €102,566 | +€63,262 | +161% |
| Profit (loss) for the period | 9904 | €117,674 | €166,944 | +€49,269 | +41.9% |
| Transfer from tax-exempt reserves | 789 | - | €51,233 | +€51,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,674 | €218,177 | +€100,502 | +85.4% |
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 16 October 2026 via checked.be.