CEMA 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.
CEMA THUISVERPLEGING
Largest movements
- Receivables within one year -€12,204
down €12,204 (-13.1%), from €93,492 to €81,288
of which Trade receivables: -€8,424
- Tangible fixed assets -€2,718
down €2,718 (-16.6%), from €16,410 to €13,692
of which Land and buildings: -€1,630
- Trade debts -€23,430
down €23,430 (-88.9%), from €26,367 to €2,937
- Reserves +€8,444
up €8,444 (+11.1%), from €76,295 to €84,739
of which Distributable reserves: +€8,444
- Gross operating margin +€19,575
up €19,575, from -€2,655 to €16,920
- Taxes +€4,446
up €4,446 (+1,544%), from €288 to €4,734
- Other operating charges -€387
down €387 (-57.4%), from €674 to €287
- Depreciation +€335
up €335 (+12.2%), from €2,753 to €3,088
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 | €113,295 | €98,310 | -€14,985 | -13.2% |
| Fixed assets | 21/28 | €16,410 | €13,692 | -€2,718 | -16.6% |
| Tangible fixed assets | 22/27 | €16,410 | €13,692 | -€2,718 | -16.6% |
| Land and buildings | 22 | €13,913 | €12,283 | -€1,630 | -11.7% |
| Furniture and vehicles | 24 | €2,497 | €1,409 | -€1,088 | -43.6% |
| Current assets | 29/58 | €96,885 | €84,618 | -€12,267 | -12.7% |
| Amounts receivable within one year | 40/41 | €93,492 | €81,288 | -€12,204 | -13.1% |
| Trade receivables | 40 | €18,321 | €9,897 | -€8,424 | -46.0% |
| Other amounts receivable | 41 | €75,171 | €71,391 | -€3,780 | -5.0% |
| Cash at bank and in hand | 54/58 | €799 | €536 | -€263 | -32.9% |
| Deferred charges and accrued income | 490/1 | €2,594 | €2,794 | +€200 | +7.7% |
| Total equity and liabilities | 10/49 | €113,295 | €98,310 | -€14,985 | -13.2% |
| Equity | 10/15 | €82,495 | €90,939 | +€8,444 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,295 | €84,739 | +€8,444 | +11.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,435 | €82,879 | +€8,444 | +11.3% |
| Amounts payable | 17/49 | €30,800 | €7,371 | -€23,429 | -76.1% |
| Amounts payable within one year | 42/48 | €30,800 | €7,371 | -€23,429 | -76.1% |
| Current portion of amounts payable after more than one year | 42 | €1,655 | €1,655 | = | 0.0% |
| Trade debts | 44 | €26,367 | €2,937 | -€23,430 | -88.9% |
| Suppliers | 440/4 | €26,367 | €2,937 | -€23,430 | -88.9% |
| Taxes, remuneration and social security | 45 | €2,778 | €2,779 | +€1 | 0.0% |
| Remuneration and social security | 454/9 | €2,778 | €2,779 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €3,088 | +€335 | +12.2% |
| Other operating charges | 640/8 | €674 | €287 | -€387 | -57.4% |
| Gross operating margin | 9900 | -€2,655 | €16,920 | +€19,575 | |
| Operating profit (loss) | 9901 | -€6,082 | €13,545 | +€19,627 | |
| Financial income | 75/76B | €7 | €5 | -€2 | -28.6% |
| Recurring financial income | 75 | €7 | €5 | -€2 | -28.6% |
| Financial charges | 65/66B | €214 | €372 | +€158 | +73.8% |
| Recurring financial charges | 65 | €214 | €306 | +€92 | +43.0% |
| Non-recurring financial charges | 66B | - | €66 | +€66 | |
| Profit (loss) for the period before taxes | 9903 | -€6,289 | €13,178 | +€19,467 | |
| Income taxes | 67/77 | €288 | €4,734 | +€4,446 | +1,544% |
| Profit (loss) for the period | 9904 | -€6,577 | €8,444 | +€15,021 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,577 | €8,444 | +€15,021 |
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 18 October 2026 via checked.be.