De Verpleegster: 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.
De Verpleegster
Largest movements
- Tangible fixed assets -€16,705
down €16,705 (-31.2%), from €53,586 to €36,880
of which Leasing and similar rights: -€9,452
- Receivables within one year -€14,391
down €14,391 (-29.1%), from €49,428 to €35,037
of which Other amounts receivable: -€20,666
- Intangible fixed assets -€2,630
down €2,630 (-15.8%), from €16,613 to €13,983
- Reserves -€46,351
down €46,351 (-64.3%), from €72,070 to €25,719
- Other debts +€29,077
new in 2025: €29,077
- Debts after one year -€13,351
down €13,351 (-37.9%), from €35,229 to €21,878
- Current portion of long-term debt -€2,113
down €2,113 (-13.7%), from €15,464 to €13,351
- Gross operating margin +€26,625
up €26,625 (+83.0%), from €32,098 to €58,723
- Taxes +€3,508
up €3,508 (+72.1%), from €4,865 to €8,373
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 | €131,414 | €97,950 | -€33,464 | -25.5% |
| Fixed assets | 21/28 | €70,198 | €50,863 | -€19,335 | -27.5% |
| Intangible fixed assets | 21 | €16,613 | €13,983 | -€2,630 | -15.8% |
| Tangible fixed assets | 22/27 | €53,586 | €36,880 | -€16,705 | -31.2% |
| Furniture and vehicles | 24 | €16,423 | €9,171 | -€7,253 | -44.2% |
| Leasing and similar rights | 25 | €37,162 | €27,710 | -€9,452 | -25.4% |
| Current assets | 29/58 | €61,216 | €47,087 | -€14,129 | -23.1% |
| Amounts receivable within one year | 40/41 | €49,428 | €35,037 | -€14,391 | -29.1% |
| Trade receivables | 40 | €27,133 | €33,408 | +€6,275 | +23.1% |
| Other amounts receivable | 41 | €22,294 | €1,629 | -€20,666 | -92.7% |
| Cash at bank and in hand | 54/58 | €9,670 | €9,871 | +€201 | +2.1% |
| Deferred charges and accrued income | 490/1 | €2,118 | €2,179 | +€61 | +2.9% |
| Total equity and liabilities | 10/49 | €131,414 | €97,950 | -€33,464 | -25.5% |
| Equity | 10/15 | €77,070 | €30,719 | -€46,351 | -60.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,070 | €25,719 | -€46,351 | -64.3% |
| Distributable reserves | 133 | €72,070 | €25,719 | -€46,351 | -64.3% |
| Amounts payable | 17/49 | €54,344 | €67,230 | +€12,887 | +23.7% |
| Amounts payable after more than one year | 17 | €35,229 | €21,878 | -€13,351 | -37.9% |
| Financial debts | 170/4 | €35,229 | €21,878 | -€13,351 | -37.9% |
| Amounts payable within one year | 42/48 | €19,115 | €45,352 | +€26,237 | +137% |
| Current portion of amounts payable after more than one year | 42 | €15,464 | €13,351 | -€2,113 | -13.7% |
| Trade debts | 44 | €3,651 | €2,924 | -€727 | -19.9% |
| Suppliers | 440/4 | €3,651 | €2,924 | -€727 | -19.9% |
| Other amounts payable | 47/48 | - | €29,077 | +€29,077 | |
| Remuneration, social security and pensions | 62 | €230 | - | -€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,599 | €19,335 | -€264 | -1.3% |
| Other operating charges | 640/8 | €2,950 | €2,976 | +€26 | +0.9% |
| Gross operating margin | 9900 | €32,098 | €58,723 | +€26,625 | +83.0% |
| Operating profit (loss) | 9901 | €9,318 | €36,412 | +€27,094 | +291% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €2,630 | €2,342 | -€288 | -11.0% |
| Recurring financial charges | 65 | €2,630 | €2,342 | -€288 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €6,688 | €34,093 | +€27,405 | +410% |
| Income taxes | 67/77 | €4,865 | €8,373 | +€3,508 | +72.1% |
| Profit (loss) for the period | 9904 | €1,823 | €25,719 | +€23,897 | +1,311% |
| Profit (loss) for the period to be appropriated | 9905 | €1,823 | €25,719 | +€23,897 | +1,311% |
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 28 October 2026 via checked.be.