De Zorgbasis: 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 Zorgbasis
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+186%), from €750,819 to €2.1m
of which Assets under construction and advance payments: +€823,467
- Current investments -€640,000
down €640,000 (-100%), from €640,000 to €0
- Cash -€113,361
down €113,361 (-72.4%), from €156,470 to €43,109
mainly Investment in fixed assets (net) (-€1.5m) and Stocks and contracts (-€34,878)
- Stocks and contracts +€34,878
up €34,878 (+22.0%), from €158,350 to €193,228
- Debts after one year +€652,023
up €652,023 (+61.3%), from €1.1m to €1.7m
- Current portion of long-term debt +€31,325
up €31,325 (+55.5%), from €56,397 to €87,722
- Depreciation +€49,188
up €49,188 (+159%), from €30,889 to €80,077
- Gross operating margin -€48,156
down €48,156 (-11.8%), from €408,727 to €360,571
- Financial income -€29,974
down €29,974 (-64.5%), from €46,488 to €16,514
of which Non-recurring financial income: -€32,810
- Financial charges +€27,888
up €27,888 (+136%), from €20,560 to €48,448
- Staff costs -€5,962
down €5,962 (-2.6%), from €232,250 to €226,287
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 | €1,910,549 | €2,584,435 | +€673,886 | +35.3% |
| Fixed assets | 21/28 | €750,819 | €2,149,096 | +€1.4m | +186% |
| Tangible fixed assets | 22/27 | €750,819 | €2,149,096 | +€1.4m | +186% |
| Land and buildings | 22 | €110,000 | €110,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €56,517 | €211,300 | +€154,783 | +274% |
| Furniture and vehicles | 24 | €35,300 | €455,326 | +€420,027 | +1,190% |
| Assets under construction and advance payments | 27 | €549,003 | €1,372,470 | +€823,467 | +150% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,159,730 | €435,340 | -€724,390 | -62.5% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €158,350 | €193,228 | +€34,878 | +22.0% |
| Stocks | 30/36 | €158,350 | €193,228 | +€34,878 | +22.0% |
| Amounts receivable within one year | 40/41 | €165,963 | €157,142 | -€8,821 | -5.3% |
| Trade receivables | 40 | €149,950 | €146,412 | -€3,538 | -2.4% |
| Other amounts receivable | 41 | €16,013 | €10,730 | -€5,283 | -33.0% |
| Current investments | 50/53 | €640,000 | €0 | -€640,000 | -100% |
| Cash at bank and in hand | 54/58 | €156,470 | €43,109 | -€113,361 | -72.4% |
| Deferred charges and accrued income | 490/1 | €23,947 | €26,861 | +€2,913 | +12.2% |
| Total equity and liabilities | 10/49 | €1,910,549 | €2,584,435 | +€673,886 | +35.3% |
| Equity | 10/15 | €633,465 | €653,198 | +€19,733 | +3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €675,950 | €675,950 | = | 0.0% |
| Distributable reserves | 133 | €675,950 | €675,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,885 | -€35,151 | +€19,733 | +36.0% |
| Amounts payable | 17/49 | €1,277,084 | €1,931,237 | +€654,153 | +51.2% |
| Amounts payable after more than one year | 17 | €1,064,083 | €1,716,107 | +€652,023 | +61.3% |
| Financial debts | 170/4 | €1,064,083 | €1,716,107 | +€652,023 | +61.3% |
| Amounts payable within one year | 42/48 | €209,242 | €212,030 | +€2,788 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €56,397 | €87,722 | +€31,325 | +55.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €92,342 | €77,189 | -€15,154 | -16.4% |
| Suppliers | 440/4 | €92,342 | €77,189 | -€15,154 | -16.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €31,254 | €37,120 | +€5,865 | +18.8% |
| Taxes | 450/3 | €135 | €175 | +€39 | +28.9% |
| Remuneration and social security | 454/9 | €31,119 | €36,945 | +€5,826 | +18.7% |
| Other amounts payable | 47/48 | €29,248 | €10,000 | -€19,248 | -65.8% |
| Accrued charges and deferred income | 492/3 | €3,759 | €3,100 | -€659 | -17.5% |
| Non-recurring operating income | 76A | €31,200 | €2,800 | -€28,400 | -91.0% |
| Remuneration, social security and pensions | 62 | €232,250 | €226,287 | -€5,962 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,889 | €80,077 | +€49,188 | +159% |
| Other operating charges | 640/8 | €3,630 | €2,241 | -€1,389 | -38.3% |
| Non-recurring operating charges | 66A | €222,466 | €0 | -€222,466 | -100% |
| Gross operating margin | 9900 | €408,727 | €360,571 | -€48,156 | -11.8% |
| Operating profit (loss) | 9901 | -€80,507 | €51,966 | +€132,473 | |
| Financial income | 75/76B | €46,488 | €16,514 | -€29,974 | -64.5% |
| Recurring financial income | 75 | €13,678 | €16,514 | +€2,836 | +20.7% |
| Non-recurring financial income | 76B | €32,810 | €0 | -€32,810 | -100% |
| Financial charges | 65/66B | €20,560 | €48,448 | +€27,888 | +136% |
| Recurring financial charges | 65 | €20,560 | €48,448 | +€27,888 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€54,580 | €20,032 | +€74,612 | |
| Income taxes | 67/77 | €305 | €299 | -€6 | -2.0% |
| Profit (loss) for the period | 9904 | -€54,885 | €19,733 | +€74,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,885 | €19,733 | +€74,618 |
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 16 October 2026 via checked.be.