D.B. 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.
D.B. THUISVERPLEGING
Largest movements
- Tangible fixed assets +€59,914
up €59,914 (+428%), from €14,007 to €73,920
of which Furniture and vehicles: +€60,338
- Cash -€8,650
down €8,650 (-20.1%), from €42,938 to €34,288
mainly Investment in fixed assets (net) (-€66,444) and Short-term financial debts (-€4,715)
- Receivables within one year +€2,203
up €2,203 (+6.0%), from €36,718 to €38,921
- Debts after one year +€37,737
up €37,737 (+1,017%), from €3,709 to €41,446
- Reserves +€20,000
up €20,000 (+35.4%), from €56,490 to €76,490
of which Distributable reserves: +€20,000
- Short-term financial debts -€4,715
no longer reported in 2023 (was €4,715)
- Tax, wage and social debts -€3,526
down €3,526 (-62.9%), from €5,609 to €2,083
- Profit (loss) carried forward +€2,712
up €2,712 (+404%), from €671 to €3,383
- Gross operating margin +€8,493
up €8,493 (+25.9%), from €32,736 to €41,230
- Taxes -€3,526
down €3,526 (-28.0%), from €12,609 to €9,083
- Depreciation -€3,249
down €3,249 (-33.2%), from €9,779 to €6,530
- Financial income -€2,155
down €2,155 (-100.0%), from €2,155 to €0
- Financial charges +€817
up €817 (+150%), from €545 to €1,362
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 | €96,164 | €150,542 | +€54,377 | +56.5% |
| Fixed assets | 21/28 | €14,007 | €73,920 | +€59,914 | +428% |
| Tangible fixed assets | 22/27 | €14,007 | €73,920 | +€59,914 | +428% |
| Plant, machinery and equipment | 23 | €872 | €447 | -€425 | -48.7% |
| Furniture and vehicles | 24 | €13,135 | €73,473 | +€60,338 | +459% |
| Current assets | 29/58 | €82,158 | €76,621 | -€5,537 | -6.7% |
| Amounts receivable within one year | 40/41 | €36,718 | €38,921 | +€2,203 | +6.0% |
| Other amounts receivable | 41 | €36,718 | €38,921 | +€2,203 | +6.0% |
| Cash at bank and in hand | 54/58 | €42,938 | €34,288 | -€8,650 | -20.1% |
| Deferred charges and accrued income | 490/1 | €2,502 | €3,412 | +€910 | +36.4% |
| Total equity and liabilities | 10/49 | €96,164 | €150,542 | +€54,377 | +56.5% |
| Equity | 10/15 | €59,661 | €82,373 | +€22,712 | +38.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €56,490 | €76,490 | +€20,000 | +35.4% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €56,240 | €76,240 | +€20,000 | +35.6% |
| Profit (loss) carried forward | 14 | €671 | €3,383 | +€2,712 | +404% |
| Amounts payable | 17/49 | €36,504 | €68,169 | +€31,665 | +86.7% |
| Amounts payable after more than one year | 17 | €3,709 | €41,446 | +€37,737 | +1,017% |
| Financial debts | 170/4 | €3,709 | €41,446 | +€37,737 | +1,017% |
| Amounts payable within one year | 42/48 | €22,223 | €15,745 | -€6,478 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €8,812 | €10,229 | +€1,417 | +16.1% |
| Financial debts | 43 | €4,715 | - | -€4,715 | |
| Credit institutions | 430/8 | €4,715 | - | -€4,715 | |
| Trade debts | 44 | €3,088 | €3,434 | +€346 | +11.2% |
| Suppliers | 440/4 | €3,088 | €3,434 | +€346 | +11.2% |
| Taxes, remuneration and social security | 45 | €5,609 | €2,083 | -€3,526 | -62.9% |
| Taxes | 450/3 | €5,609 | €2,083 | -€3,526 | -62.9% |
| Accrued charges and deferred income | 492/3 | €10,571 | €10,977 | +€406 | +3.8% |
| Non-recurring operating income | 76A | - | €15,387 | +€15,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,779 | €6,530 | -€3,249 | -33.2% |
| Other operating charges | 640/8 | €1,289 | €1,543 | +€255 | +19.8% |
| Gross operating margin | 9900 | €32,736 | €41,230 | +€8,493 | +25.9% |
| Operating profit (loss) | 9901 | €21,669 | €33,157 | +€11,487 | +53.0% |
| Financial income | 75/76B | €2,155 | €0 | -€2,155 | -100.0% |
| Recurring financial income | 75 | €2,155 | €0 | -€2,155 | -100.0% |
| Financial charges | 65/66B | €545 | €1,362 | +€817 | +150% |
| Recurring financial charges | 65 | €545 | €1,362 | +€817 | +150% |
| Profit (loss) for the period before taxes | 9903 | €23,280 | €31,795 | +€8,515 | +36.6% |
| Income taxes | 67/77 | €12,609 | €9,083 | -€3,526 | -28.0% |
| Profit (loss) for the period | 9904 | €10,671 | €22,712 | +€12,041 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €10,671 | €22,712 | +€12,041 | +113% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.