De Verpleegzusters: what changed
Two fiscal 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 Verpleegzusters
Largest movements
- Receivables within one year +€2,869
up €2,869 (+13.7%), from €20,944 to €23,813
- Cash +€499
up €499 (+70.8%), from €704 to €1,203
mainly Accrued charges and deferred income (+€2,869) and Net result for the year (+€326)
- Accrued charges and deferred income +€2,869
up €2,869 (+13.7%), from €20,944 to €23,813
- Profit (loss) carried forward +€326
up €326 (+1.8%), from -€18,401 to -€18,075
- Trade debts +€303
new in 2025: €303
- Gross operating margin +€19,382
up €19,382, from -€18,395 to €987
- Other operating charges +€559
new in 2025: €559
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.
Cash bridge derived
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 | €21,649 | €25,146 | +€3,498 | +16.2% |
| Current assets | 29/58 | €21,649 | €25,146 | +€3,498 | +16.2% |
| Amounts receivable within one year | 40/41 | €20,944 | €23,813 | +€2,869 | +13.7% |
| Trade receivables | 40 | €20,944 | €23,813 | +€2,869 | +13.7% |
| Cash at bank and in hand | 54/58 | €704 | €1,203 | +€499 | +70.8% |
| Deferred charges and accrued income | 490/1 | - | €130 | +€130 | |
| Total equity and liabilities | 10/49 | €21,649 | €25,146 | +€3,498 | +16.2% |
| Equity | 10/15 | -€14,401 | -€14,075 | +€326 | +2.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,401 | -€18,075 | +€326 | +1.8% |
| Amounts payable | 17/49 | €36,050 | €39,221 | +€3,171 | +8.8% |
| Amounts payable within one year | 42/48 | €15,106 | €15,408 | +€303 | +2.0% |
| Trade debts | 44 | - | €303 | +€303 | |
| Suppliers | 440/4 | - | €303 | +€303 | |
| Other amounts payable | 47/48 | €15,106 | €15,106 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,944 | €23,813 | +€2,869 | +13.7% |
| Other operating charges | 640/8 | - | €559 | +€559 | |
| Gross operating margin | 9900 | -€18,395 | €987 | +€19,382 | |
| Operating profit (loss) | 9901 | -€18,395 | €428 | +€18,823 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €6 | €104 | +€98 | +1583.0% |
| Recurring financial charges | 65 | €6 | €104 | +€98 | +1583.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,401 | €326 | +€18,728 | |
| Profit (loss) for the period | 9904 | -€18,401 | €326 | +€18,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,401 | €326 | +€18,728 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.