De Verplegerij: 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 Verplegerij
Largest movements
- Receivables within one year +€13,611
up €13,611 (+68.6%), from €19,851 to €33,462
of which Trade receivables: +€16,589
- Cash +€5,744
up €5,744 (+467%), from €1,230 to €6,975
mainly Net result for the year (+€9,331) and Trade debts (+€8,346)
- Deferred charges and accrued income +€1,560
up €1,560 (+340%), from €459 to €2,018
- Reserves +€9,331
up €9,331 (+71.0%), from €13,140 to €22,471
- Trade debts +€8,346
up €8,346 (+592%), from €1,410 to €9,756
- Tax, wage and social debts +€3,238
up €3,238 (+81.2%), from €3,989 to €7,227
- Gross operating margin -€4,288
down €4,288 (-23.6%), from €18,198 to €13,911
- Taxes -€752
down €752 (-18.8%), from €3,989 to €3,238
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 | €21,539 | €42,454 | +€20,915 | +97.1% |
| Current assets | 29/58 | €21,539 | €42,454 | +€20,915 | +97.1% |
| Amounts receivable within one year | 40/41 | €19,851 | €33,462 | +€13,611 | +68.6% |
| Trade receivables | 40 | €13,594 | €30,183 | +€16,589 | +122% |
| Other amounts receivable | 41 | €6,257 | €3,279 | -€2,978 | -47.6% |
| Cash at bank and in hand | 54/58 | €1,230 | €6,975 | +€5,744 | +467% |
| Deferred charges and accrued income | 490/1 | €459 | €2,018 | +€1,560 | +340% |
| Total equity and liabilities | 10/49 | €21,539 | €42,454 | +€20,915 | +97.1% |
| Equity | 10/15 | €16,140 | €25,471 | +€9,331 | +57.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,140 | €22,471 | +€9,331 | +71.0% |
| Distributable reserves | 133 | €13,140 | €22,471 | +€9,331 | +71.0% |
| Amounts payable | 17/49 | €5,400 | €16,983 | +€11,584 | +215% |
| Amounts payable within one year | 42/48 | €5,400 | €16,983 | +€11,584 | +215% |
| Trade debts | 44 | €1,410 | €9,756 | +€8,346 | +592% |
| Suppliers | 440/4 | €1,410 | €9,756 | +€8,346 | +592% |
| Taxes, remuneration and social security | 45 | €3,989 | €7,227 | +€3,238 | +81.2% |
| Taxes | 450/3 | €3,989 | €7,227 | +€3,238 | +81.2% |
| Other operating charges | 640/8 | €290 | €443 | +€153 | +52.8% |
| Gross operating margin | 9900 | €18,198 | €13,911 | -€4,288 | -23.6% |
| Operating profit (loss) | 9901 | €17,909 | €13,468 | -€4,441 | -24.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €780 | €899 | +€119 | +15.3% |
| Recurring financial charges | 65 | €780 | €899 | +€119 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €17,129 | €12,569 | -€4,560 | -26.6% |
| Income taxes | 67/77 | €3,989 | €3,238 | -€752 | -18.8% |
| Profit (loss) for the period | 9904 | €13,140 | €9,331 | -€3,808 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,140 | €9,331 | -€3,808 | -29.0% |
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 19 October 2026 via checked.be.