CORTHALS - 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.
CORTHALS - VERPLEGING
Largest movements
- Current investments -€9,506
down €9,506 (-24.1%), from €39,494 to €29,988
- Tangible fixed assets -€2,061
down €2,061 (-4.9%), from €42,180 to €40,118
- Cash -€1,822
down €1,822 (-96.4%), from €1,891 to €68
mainly Net result for the year (-€10,867) and Receivables within one year (-€1,199)
- Receivables within one year +€1,199
up €1,199 (+28.2%), from €4,254 to €5,453
of which Other amounts receivable: +€1,199
- Profit (loss) carried forward -€10,867
down €10,867 (-16.6%), from -€65,449 to -€76,316
- Gross operating margin -€7,862
down €7,862, from €2,144 to -€5,719
- Other operating charges +€1,619
up €1,619 (+123%), from €1,314 to €2,933
- Taxes -€334
down €334 (-100%), from €334 to €0
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,818 | €75,628 | -€12,191 | -13.9% |
| Fixed assets | 21/28 | €42,180 | €40,118 | -€2,061 | -4.9% |
| Tangible fixed assets | 22/27 | €42,180 | €40,118 | -€2,061 | -4.9% |
| Land and buildings | 22 | €42,180 | €40,118 | -€2,061 | -4.9% |
| Current assets | 29/58 | €45,639 | €35,510 | -€10,129 | -22.2% |
| Amounts receivable within one year | 40/41 | €4,254 | €5,453 | +€1,199 | +28.2% |
| Trade receivables | 40 | €2,260 | €2,260 | = | 0.0% |
| Other amounts receivable | 41 | €1,994 | €3,193 | +€1,199 | +60.1% |
| Current investments | 50/53 | €39,494 | €29,988 | -€9,506 | -24.1% |
| Cash at bank and in hand | 54/58 | €1,891 | €68 | -€1,822 | -96.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €87,818 | €75,628 | -€12,191 | -13.9% |
| Equity | 10/15 | -€39,349 | -€50,216 | -€10,867 | -27.6% |
| Contributions | 10/11 | €26,100 | €26,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,449 | -€76,316 | -€10,867 | -16.6% |
| Amounts payable | 17/49 | €127,167 | €125,843 | -€1,324 | -1.0% |
| Amounts payable within one year | 42/48 | €127,167 | €125,843 | -€1,324 | -1.0% |
| Trade debts | 44 | €1,399 | €650 | -€749 | -53.5% |
| Suppliers | 440/4 | €1,399 | €650 | -€749 | -53.5% |
| Other amounts payable | 47/48 | €125,768 | €125,193 | -€575 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,061 | €2,061 | = | 0.0% |
| Other operating charges | 640/8 | €1,314 | €2,933 | +€1,619 | +123% |
| Gross operating margin | 9900 | €2,144 | -€5,719 | -€7,862 | |
| Operating profit (loss) | 9901 | -€1,232 | -€10,713 | -€9,481 | -770% |
| Financial income | 75/76B | €43 | €12 | -€31 | -71.3% |
| Recurring financial income | 75 | €43 | €12 | -€31 | -71.3% |
| Financial charges | 65/66B | €193 | €166 | -€28 | -14.3% |
| Recurring financial charges | 65 | €193 | €166 | -€28 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,382 | -€10,867 | -€9,484 | -686% |
| Income taxes | 67/77 | €334 | €0 | -€334 | -100% |
| Profit (loss) for the period | 9904 | -€1,716 | -€10,867 | -€9,150 | -533% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,716 | -€10,867 | -€9,150 | -533% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.