BOBA Thuisverpleging: 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.
BOBA Thuisverpleging
Largest movements
- Receivables within one year -€23,521
down €23,521 (-39.2%), from €59,969 to €36,447
- Cash -€1,247
down €1,247 (-91.1%), from €1,369 to €122
mainly Other debts (-€25,000) and Net result for the year (-€3,471)
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Trade debts +€4,302
up €4,302 (+153%), from €2,820 to €7,122
- Profit (loss) carried forward -€3,471
down €3,471, from €1,818 to -€1,653
- Gross operating margin -€27,287
down €27,287 (-99.0%), from €27,572 to €286
- Financial income -€2,875
no longer reported in 2025 (was €2,875)
- Financial charges -€360
down €360 (-13.6%), from €2,651 to €2,291
- Other operating charges +€278
up €278 (+45.7%), from €608 to €886
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 | €61,338 | €36,569 | -€24,769 | -40.4% |
| Current assets | 29/58 | €61,338 | €36,569 | -€24,769 | -40.4% |
| Amounts receivable within one year | 40/41 | €59,969 | €36,447 | -€23,521 | -39.2% |
| Other amounts receivable | 41 | €59,969 | €36,447 | -€23,521 | -39.2% |
| Cash at bank and in hand | 54/58 | €1,369 | €122 | -€1,247 | -91.1% |
| Total equity and liabilities | 10/49 | €61,338 | €36,569 | -€24,769 | -40.4% |
| Equity | 10/15 | €32,318 | €28,847 | -€3,471 | -10.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €26,500 | €26,500 | = | 0.0% |
| Distributable reserves | 133 | €26,500 | €26,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,818 | -€1,653 | -€3,471 | |
| Amounts payable | 17/49 | €29,020 | €7,722 | -€21,298 | -73.4% |
| Amounts payable within one year | 42/48 | €29,020 | €7,722 | -€21,298 | -73.4% |
| Trade debts | 44 | €2,820 | €7,122 | +€4,302 | +153% |
| Suppliers | 440/4 | €2,820 | €7,122 | +€4,302 | +153% |
| Taxes, remuneration and social security | 45 | €1,200 | €600 | -€600 | -50.0% |
| Taxes | 450/3 | €1,200 | €600 | -€600 | -50.0% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Other operating charges | 640/8 | €608 | €886 | +€278 | +45.7% |
| Gross operating margin | 9900 | €27,572 | €286 | -€27,287 | -99.0% |
| Operating profit (loss) | 9901 | €26,964 | -€600 | -€27,565 | |
| Financial income | 75/76B | €2,875 | - | -€2,875 | |
| Recurring financial income | 75 | €2,875 | - | -€2,875 | |
| Financial charges | 65/66B | €2,651 | €2,291 | -€360 | -13.6% |
| Recurring financial charges | 65 | €2,651 | €2,291 | -€360 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €27,189 | -€2,891 | -€30,080 | |
| Income taxes | 67/77 | €743 | €580 | -€164 | -22.0% |
| Profit (loss) for the period | 9904 | €26,445 | -€3,471 | -€29,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,445 | -€3,471 | -€29,916 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.