ASB VERPLEGING: 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.
ASB VERPLEGING
Largest movements
- Cash +€67,414
up €67,414 (+128%), from €52,578 to €119,992
mainly Net result for the year (+€73,629) and Other debts (+€71,290)
- Receivables within one year +€15,757
up €15,757 (+498%), from €3,163 to €18,920
of which Other amounts receivable: +€10,956
- Tangible fixed assets +€3,866
up €3,866 (+6.6%), from €58,820 to €62,686
of which Other tangible fixed assets: +€10,911
- Other debts +€71,290
up €71,290 (+359%), from €19,880 to €91,170
- Short-term financial debts +€22,554
up €22,554 (+216%), from €10,446 to €33,000
- Debts after one year -€4,748
down €4,748 (-33.6%), from €14,151 to €9,403
- Gross operating margin +€39,920
up €39,920 (+59.0%), from €67,705 to €107,625
- Taxes +€3,625
up €3,625 (+22.3%), from €16,286 to €19,910
- Depreciation +€3,085
up €3,085 (+34.4%), from €8,957 to €12,042
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 | €164,768 | €251,718 | +€86,950 | +52.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €58,820 | €62,686 | +€3,866 | +6.6% |
| Tangible fixed assets | 22/27 | €58,820 | €62,686 | +€3,866 | +6.6% |
| Plant, machinery and equipment | 23 | €105 | €945 | +€840 | +796% |
| Furniture and vehicles | 24 | €21,530 | €13,645 | -€7,885 | -36.6% |
| Other tangible fixed assets | 26 | €37,185 | €48,096 | +€10,911 | +29.3% |
| Current assets | 29/58 | €105,948 | €189,032 | +€83,085 | +78.4% |
| Amounts receivable within one year | 40/41 | €3,163 | €18,920 | +€15,757 | +498% |
| Trade receivables | 40 | €949 | €5,750 | +€4,801 | +506% |
| Other amounts receivable | 41 | €2,214 | €13,170 | +€10,956 | +495% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,578 | €119,992 | +€67,414 | +128% |
| Deferred charges and accrued income | 490/1 | €206 | €119 | -€87 | -42.1% |
| Total equity and liabilities | 10/49 | €164,768 | €251,718 | +€86,950 | +52.8% |
| Equity | 10/15 | €106,289 | €106,284 | -€4 | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €102,284 | €102,284 | = | 0.0% |
| Distributable reserves | 133 | €102,284 | €102,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4 | - | -€4 | |
| Amounts payable | 17/49 | €58,479 | €145,434 | +€86,954 | +149% |
| Amounts payable after more than one year | 17 | €14,151 | €9,403 | -€4,748 | -33.6% |
| Financial debts | 170/4 | €14,151 | €9,403 | -€4,748 | -33.6% |
| Amounts payable within one year | 42/48 | €44,328 | €136,031 | +€91,703 | +207% |
| Current portion of amounts payable after more than one year | 42 | €4,566 | €4,748 | +€182 | +4.0% |
| Financial debts | 43 | €10,446 | €33,000 | +€22,554 | +216% |
| Credit institutions | 430/8 | €10,446 | €33,000 | +€22,554 | +216% |
| Trade debts | 44 | €2,065 | €0 | -€2,065 | -100% |
| Suppliers | 440/4 | €2,065 | €0 | -€2,065 | -100% |
| Taxes, remuneration and social security | 45 | €7,370 | €7,112 | -€257 | -3.5% |
| Taxes | 450/3 | €4,870 | €4,612 | -€257 | -5.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €19,880 | €91,170 | +€71,290 | +359% |
| Remuneration, social security and pensions | 62 | €494 | - | -€494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,957 | €12,042 | +€3,085 | +34.4% |
| Other operating charges | 640/8 | €583 | €804 | +€222 | +38.0% |
| Gross operating margin | 9900 | €67,705 | €107,625 | +€39,920 | +59.0% |
| Operating profit (loss) | 9901 | €57,672 | €94,778 | +€37,107 | +64.3% |
| Financial income | 75/76B | - | €1,073 | +€1,073 | |
| Recurring financial income | 75 | - | €140 | +€140 | |
| Non-recurring financial income | 76B | - | €933 | +€933 | |
| Financial charges | 65/66B | €2,509 | €2,313 | -€196 | -7.8% |
| Recurring financial charges | 65 | €2,509 | €2,313 | -€196 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €55,163 | €93,539 | +€38,376 | +69.6% |
| Income taxes | 67/77 | €16,286 | €19,910 | +€3,625 | +22.3% |
| Profit (loss) for the period | 9904 | €38,877 | €73,629 | +€34,751 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,877 | €73,629 | +€34,751 | +89.4% |
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 19 October 2026 via checked.be.