Zonnelied: 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
Zonnelied
NACE 87.202, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€897,597
2024 · €1.9m-€1.0m
Equity
€23.7m
2024 · €22.7m+€1.0m
Cash
€2.3m
2024 · €2.1m+€189,327
Balance sheet total
€33.5m
2024 · €31.4m+€2.1m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+6.3%), from €16.0m to €17.0m
of which Assets under construction and advance payments: +€1.2m
- Current investments +€852,939
up €852,939 (+8.5%), from €10.0m to €10.9m
Equity and liabilities
- Reserves +€1.0m
up €1.0m (+6.0%), from €16.7m to €17.7m
- Debts within one year +€951,660
up €951,660 (+18.8%), from €5.1m to €6.0m
Income statement
- Staff costs +€2.0m
up €2.0m (+9.9%), from €20.1m to €22.1m
- Services and other goods +€644,856
up €644,856 (+34.0%), from €1.9m to €2.5m
- Financial charges +€220,858
up €220,858 (+167%), from €131,903 to €352,761
of which Non-recurring financial charges: +€162,543
- Financial income +€144,548
up €144,548 (+81.7%), from €176,978 to €321,526
- Other operating charges +€74,982
up €74,982 (+66.1%), from €113,471 to €188,453
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
€1.9m
Turnover
-€30,887
Other operating income
+€27,033
Goods and materials
-€39,719
Services and other goods
-€644,856
Staff costs
-€2.0m
Depreciation
-€27,039
Write-downs
-€5,027
Other operating charges
-€74,982
Other operating items
+€1.8m
Financial income
+€144,548
Financial charges
-€220,858
Result 2025
€897,597
raises the resultlowers the resultnot broken down further in the accounts
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
+€2.6m
Investment
-€2.7m
Financing
+€287,682
Cash 2024
€2.1m
From operations (derived)
+€2.6m
Net result for the year
+€897,597
Depreciation
+€867,979
Receivables after one year
+€199,517
Receivables within one year
-€269,822
Deferred charges and accrued income
-€8,270
Debts within one year
+€951,660
Accrued charges and deferred income
-€1,124
Investment (derived)
-€2.7m
Investment in fixed assets (net)
-€1.9m
Current investments
-€852,939
Financing
+€287,682
Debts after one year
+€170,577
Contributions, distributions and other
+€117,105
Cash 2025
€2.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,372,177 | €33,507,992 | +€2.1m | +6.8% |
| Fixed assets | 21/28 | €16,101,793 | €17,116,767 | +€1.0m | +6.3% |
| Tangible fixed assets | 22/27 | €15,998,843 | €17,013,817 | +€1.0m | +6.3% |
| Land and buildings | 22 | €14,965,213 | €14,563,016 | -€402,197 | -2.7% |
| Plant, machinery and equipment | 23 | €343,929 | €337,643 | -€6,286 | -1.8% |
| Furniture and vehicles | 24 | €284,414 | €478,473 | +€194,059 | +68.2% |
| Other tangible fixed assets | 26 | €7,468 | €4,606 | -€2,862 | -38.3% |
| Assets under construction and advance payments | 27 | €397,819 | €1,630,079 | +€1.2m | +310% |
| Financial fixed assets | 28 | €102,950 | €102,950 | = | 0.0% |
| Other financial fixed assets | 284/8 | €102,950 | €102,950 | = | 0.0% |
| Shares | 284 | €101,000 | €101,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €15,270,384 | €16,391,225 | +€1.1m | +7.3% |
| Amounts receivable after more than one year | 29 | €1,488,847 | €1,289,330 | -€199,517 | -13.4% |
| Other amounts receivable | 291 | €1,488,847 | €1,289,330 | -€199,517 | -13.4% |
| Amounts receivable within one year | 40/41 | €1,583,317 | €1,853,139 | +€269,822 | +17.0% |
| Trade receivables | 40 | €566,102 | €423,967 | -€142,135 | -25.1% |
| Other amounts receivable | 41 | €1,017,215 | €1,429,172 | +€411,957 | +40.5% |
| Current investments | 50/53 | €10,044,286 | €10,897,225 | +€852,939 | +8.5% |
| Cash at bank and in hand | 54/58 | €2,079,383 | €2,268,710 | +€189,327 | +9.1% |
| Deferred charges and accrued income | 490/1 | €74,551 | €82,821 | +€8,270 | +11.1% |
| Total equity and liabilities | 10/49 | €31,372,177 | €33,507,992 | +€2.1m | +6.8% |
| Equity | 10/15 | €22,658,779 | €23,673,481 | +€1.0m | +4.5% |
| Contributions | 10/11 | €324,578 | €324,578 | = | 0.0% |
| Capital | 10 | €324,578 | €324,578 | = | 0.0% |
| Reserves | 13 | €16,660,298 | €17,664,812 | +€1.0m | +6.0% |
| Profit (loss) carried forward | 14 | €67,416 | €67,416 | = | 0.0% |
| Investment grants | 15 | €5,606,487 | €5,616,675 | +€10,188 | +0.2% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Environmental obligations | 163 | €15,000 | - | -€15,000 | |
| Other liabilities and charges | 164/5 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €8,698,398 | €9,819,511 | +€1.1m | +12.9% |
| Amounts payable after more than one year | 17 | €3,338,252 | €3,508,829 | +€170,577 | +5.1% |
| Financial debts | 170/4 | €3,338,252 | €3,508,829 | +€170,577 | +5.1% |
| Credit institutions | 173 | €3,338,252 | €3,025,165 | -€313,087 | -9.4% |
| Other loans | 174 | - | €483,664 | +€483,664 | |
| Amounts payable within one year | 42/48 | €5,057,963 | €6,009,623 | +€951,660 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €304,019 | €313,087 | +€9,068 | +3.0% |
| Trade debts | 44 | €849,156 | €941,843 | +€92,687 | +10.9% |
| Suppliers | 440/4 | €849,156 | €941,843 | +€92,687 | +10.9% |
| Taxes, remuneration and social security | 45 | €3,367,829 | €3,694,257 | +€326,428 | +9.7% |
| Taxes | 450/3 | €567,948 | €627,006 | +€59,058 | +10.4% |
| Remuneration and social security | 454/9 | €2,799,881 | €3,067,251 | +€267,370 | +9.5% |
| Accrued charges and deferred income | 492/3 | €302,183 | €301,059 | -€1,124 | -0.4% |
| Operating income | 70/76A | €25,792,883 | €27,596,644 | +€1.8m | +7.0% |
| Turnover | 70 | €3,368,550 | €3,337,663 | -€30,887 | -0.9% |
| Membership fees, donations, legacies and grants | 73 | €22,259,943 | €24,005,030 | +€1.7m | +7.8% |
| Other operating income | 74 | €158,426 | €185,459 | +€27,033 | +17.1% |
| Non-recurring operating income | 76A | €5,964 | €68,492 | +€62,528 | +1,048% |
| Operating charges | 60/66A | €23,897,622 | €26,667,812 | +€2.8m | +11.6% |
| Goods for resale, raw materials and consumables | 60 | €933,384 | €973,103 | +€39,719 | +4.3% |
| Purchases | 600/8 | €933,384 | €973,103 | +€39,719 | +4.3% |
| Services and other goods | 61 | €1,897,671 | €2,542,527 | +€644,856 | +34.0% |
| Remuneration, social security and pensions | 62 | €20,106,520 | €22,093,898 | +€2.0m | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840,940 | €867,979 | +€27,039 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,027 | - | +€5,027 | |
| Other operating charges | 640/8 | €113,471 | €188,453 | +€74,982 | +66.1% |
| Non-recurring operating charges | 66A | €10,663 | €1,852 | -€8,811 | -82.6% |
| Operating profit (loss) | 9901 | €1,895,261 | €928,832 | -€966,429 | -51.0% |
| Financial income | 75/76B | €176,978 | €321,526 | +€144,548 | +81.7% |
| Recurring financial income | 75 | €176,978 | €321,526 | +€144,548 | +81.7% |
| Income from current assets | 751 | €69,329 | €215,869 | +€146,540 | +211% |
| Other financial income | 752/9 | €107,649 | €105,657 | -€1,992 | -1.9% |
| Financial charges | 65/66B | €131,903 | €352,761 | +€220,858 | +167% |
| Recurring financial charges | 65 | €116,636 | €174,951 | +€58,315 | +50.0% |
| Debt charges | 650 | €106,803 | €92,656 | -€14,147 | -13.2% |
| Other financial charges | 652/9 | €9,833 | €82,295 | +€72,462 | +737% |
| Non-recurring financial charges | 66B | €15,267 | €177,810 | +€162,543 | +1,065% |
| Profit (loss) for the period before taxes | 9903 | €1,940,336 | €897,597 | -€1.0m | -53.7% |
| Profit (loss) for the period | 9904 | €1,940,336 | €897,597 | -€1.0m | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,940,336 | €897,597 | -€1.0m | -53.7% |
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 14 October 2026 via checked.be.