ASBL ENTRAIDE FRATERNELLE JOLIMONT: what changed
Two fiscal 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
ASBL ENTRAIDE FRATERNELLE JOLIMONT
NACE 87.101, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.7m
2024 · €2.3m-€548,751
Equity
€32.3m
2024 · €29.2m+€3.1m
Cash
€1.2m
2024 · €685,124+€478,003
Balance sheet total
€54.2m
2024 · €52.6m+€1.7m
Largest movements
Assets
- Receivables within one year +€1.4m
up €1.4m (+14.4%), from €9.6m to €11.0m
of which Other amounts receivable: +€1.6m
Equity and liabilities
- Profit (loss) carried forward +€1.7m
up €1.7m (+13.6%), from €12.5m to €14.2m
- Debts after one year -€1.4m
down €1.4m (-9.5%), from €15.0m to €13.5m
- Investment grants +€1.4m
up €1.4m (+21.3%), from €6.5m to €7.9m
Income statement
- Staff costs +€1.4m
up €1.4m (+5.7%), from €24.9m to €26.4m
- Turnover +€954,081
up €954,081 (+3.4%), from €27.8m to €28.7m
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
€2.3m
Turnover
+€954,081
Other operating income
-€73,099
Goods and materials
-€199,000
Services and other goods
+€101,924
Staff costs
-€1.4m
Depreciation
-€82,803
Other operating charges
+€23,987
Other operating items
+€209,877
Financial income
-€87,178
Financial charges
+€21,432
Taxes
-€316
Result 2025
€1.7m
Cash bridge derived
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
+€2.5m
Investment
-€2.0m
Financing
-€32,176
Cash 2024
€685,124
From operations (derived)
+€2.5m
Net result for the year
+€1.7m
Depreciation
+€2.0m
Receivables after one year
+€172,434
Stocks and contracts
+€109
Receivables within one year
-€1.4m
Deferred charges and accrued income
-€38,529
Provisions
-€161,324
Debts within one year
+€126,262
Accrued charges and deferred income
+€25,288
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€2.0m
Financing
-€32,176
Debts after one year
-€1.4m
Contributions, distributions and other
+€1.4m
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,562,519 | €54,223,711 | +€1.7m | +3.2% |
| Formation expenses | 20 | €117,601 | €100,594 | -€17,007 | -14.5% |
| Fixed assets | 21/28 | €40,389,751 | €40,333,124 | -€56,627 | -0.1% |
| Intangible fixed assets | 21 | €942 | €2,265 | +€1,323 | +140.4% |
| Tangible fixed assets | 22/27 | €37,916,721 | €37,858,772 | -€57,950 | -0.2% |
| Land and buildings | 22 | €35,564,835 | €34,917,670 | -€647,165 | -1.8% |
| Plant, machinery and equipment | 23 | €68,148 | €58,093 | -€10,055 | -14.8% |
| Furniture and vehicles | 24 | €1,691,386 | €1,890,387 | +€199,001 | +11.8% |
| Assets under construction and advance payments | 27 | €592,353 | €992,622 | +€400,269 | +67.6% |
| Financial fixed assets | 28 | €2,472,087 | €2,472,087 | = | 0.0% |
| Affiliated companies | 280/1 | €2,472,087 | €2,472,087 | = | 0.0% |
| Participating interests | 280 | €2,472,087 | €2,472,087 | = | 0.0% |
| Current assets | 29/58 | €12,055,167 | €13,789,993 | +€1.7m | +14.4% |
| Amounts receivable after more than one year | 29 | €1,568,851 | €1,396,417 | -€172,434 | -11.0% |
| Other amounts receivable | 291 | €1,568,851 | €1,396,417 | -€172,434 | -11.0% |
| Stocks and contracts in progress | 3 | €33,374 | €33,265 | -€109 | -0.3% |
| Stocks | 30/36 | €33,374 | €33,265 | -€109 | -0.3% |
| Raw materials and consumables | 30/31 | €33,374 | €33,265 | -€109 | -0.3% |
| Amounts receivable within one year | 40/41 | €9,632,743 | €11,023,580 | +€1.4m | +14.4% |
| Trade receivables | 40 | €2,575,421 | €2,356,634 | -€218,787 | -8.5% |
| Other amounts receivable | 41 | €7,057,322 | €8,666,946 | +€1.6m | +22.8% |
| Cash at bank and in hand | 54/58 | €685,124 | €1,163,128 | +€478,003 | +69.8% |
| Deferred charges and accrued income | 490/1 | €135,074 | €173,603 | +€38,529 | +28.5% |
| Total equity and liabilities | 10/49 | €52,562,519 | €54,223,711 | +€1.7m | +3.2% |
| Equity | 10/15 | €29,212,613 | €32,305,838 | +€3.1m | +10.6% |
| Contributions | 10/11 | €8,811,369 | €8,811,369 | = | 0.0% |
| Capital | 10 | €8,811,369 | €8,811,369 | = | 0.0% |
| Reserves | 13 | €1,336,110 | €1,329,811 | -€6,299 | -0.5% |
| Profit (loss) carried forward | 14 | €12,531,106 | €14,240,547 | +€1.7m | +13.6% |
| Investment grants | 15 | €6,534,028 | €7,924,111 | +€1.4m | +21.3% |
| Provisions and deferred taxes | 16 | €315,885 | €154,561 | -€161,324 | -51.1% |
| Provisions for liabilities and charges | 160/5 | €315,885 | €154,561 | -€161,324 | -51.1% |
| Pensions and similar obligations | 160 | €315,885 | €154,561 | -€161,324 | -51.1% |
| Amounts payable | 17/49 | €23,034,021 | €21,763,311 | -€1.3m | -5.5% |
| Amounts payable after more than one year | 17 | €14,951,043 | €13,528,783 | -€1.4m | -9.5% |
| Financial debts | 170/4 | €14,951,043 | €13,528,783 | -€1.4m | -9.5% |
| Credit institutions | 173 | €13,382,191 | €12,132,366 | -€1.2m | -9.3% |
| Other loans | 174 | €1,568,851 | €1,396,417 | -€172,434 | -11.0% |
| Amounts payable within one year | 42/48 | €7,934,605 | €8,060,867 | +€126,262 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €1,465,124 | €1,423,259 | -€41,865 | -2.9% |
| Trade debts | 44 | €1,457,407 | €1,780,303 | +€322,896 | +22.2% |
| Suppliers | 440/4 | €1,457,407 | €1,780,303 | +€322,896 | +22.2% |
| Taxes, remuneration and social security | 45 | €4,607,293 | €4,770,029 | +€162,736 | +3.5% |
| Taxes | 450/3 | €642,917 | €611,612 | -€31,305 | -4.9% |
| Remuneration and social security | 454/9 | €3,964,376 | €4,158,417 | +€194,041 | +4.9% |
| Accrued charges and deferred income | 492/3 | €148,373 | €173,661 | +€25,288 | +17.0% |
| Operating income | 70/76A | €37,355,942 | €38,135,020 | +€779,078 | +2.1% |
| Turnover | 70 | €27,780,747 | €28,734,828 | +€954,081 | +3.4% |
| Other operating income | 74 | €2,678,193 | €2,605,094 | -€73,099 | -2.7% |
| Operating charges | 60/66A | €35,101,146 | €36,362,914 | +€1.3m | +3.6% |
| Goods for resale, raw materials and consumables | 60 | €3,232,535 | €3,431,535 | +€199,000 | +6.2% |
| Purchases | 600/8 | €3,229,462 | €3,430,277 | +€200,816 | +6.2% |
| Change in stocks: decrease (increase) | 609 | €3,073 | €1,257 | -€1,816 | -59.1% |
| Services and other goods | 61 | €3,301,643 | €3,199,719 | -€101,924 | -3.1% |
| Remuneration, social security and pensions | 62 | €24,943,296 | €26,360,954 | +€1.4m | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,941,896 | €2,024,700 | +€82,803 | +4.3% |
| Other operating charges | 640/8 | €1,405,677 | €1,381,689 | -€23,987 | -1.7% |
| Non-recurring operating charges | 66A | €174,334 | €125,642 | -€48,692 | -27.9% |
| Operating profit (loss) | 9901 | €2,254,796 | €1,772,106 | -€482,690 | -21.4% |
| Financial income | 75/76B | €490,496 | €403,317 | -€87,178 | -17.8% |
| Recurring financial income | 75 | €312,089 | €333,734 | +€21,645 | +6.9% |
| Other financial income | 752/9 | €312,089 | €333,734 | +€21,645 | +6.9% |
| Non-recurring financial income | 76B | €178,406 | €69,583 | -€108,823 | -61.0% |
| Financial charges | 65/66B | €490,069 | €468,637 | -€21,432 | -4.4% |
| Recurring financial charges | 65 | €490,069 | €468,637 | -€21,432 | -4.4% |
| Debt charges | 650 | €486,404 | €463,308 | -€23,096 | -4.7% |
| Other financial charges | 652/9 | €3,665 | €5,328 | +€1,663 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €2,255,222 | €1,706,787 | -€548,435 | -24.3% |
| Income taxes | 67/77 | €3,329 | €3,645 | +€316 | +9.5% |
| Taxes | 670/3 | €3,329 | €3,645 | +€316 | +9.5% |
| Profit (loss) for the period | 9904 | €2,251,893 | €1,703,142 | -€548,751 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,251,893 | €1,703,142 | -€548,751 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.