Elena La Monaca 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.
Elena La Monaca Thuisverpleging
Largest movements
- Tangible fixed assets -€23,159
down €23,159 (-81.7%), from €28,343 to €5,185
of which Furniture and vehicles: -€21,484
- Deferred charges and accrued income +€14,688
up €14,688 (+3,015%), from €487 to €15,176
- Cash -€9,837
down €9,837 (-7.6%), from €129,339 to €119,503
mainly Deferred charges and accrued income (-€14,688) and Current portion of long-term debt (-€13,701)
- Intangible fixed assets -€3,600
down €3,600 (-28.6%), from €12,575 to €8,975
- Reserves +€13,892
up €13,892 (+7.4%), from €188,181 to €202,073
- Current portion of long-term debt -€13,701
down €13,701 (-100%), from €13,701 to €0
- Trade debts -€9,519
down €9,519 (-26.3%), from €36,230 to €26,711
- Tax, wage and social debts -€8,911
down €8,911 (-89.8%), from €9,927 to €1,017
- Gross operating margin -€43,332
down €43,332 (-59.9%), from €72,391 to €29,059
- Depreciation -€16,788
down €16,788 (-64.2%), from €26,138 to €9,350
- Taxes -€7,506
down €7,506 (-52.4%), from €14,312 to €6,805
- Financial charges +€1,432
up €1,432 (+267%), from €537 to €1,969
- Financial income +€812
up €812 (+27.5%), from €2,950 to €3,762
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 | €256,543 | €236,000 | -€20,542 | -8.0% |
| Fixed assets | 21/28 | €40,919 | €14,160 | -€26,759 | -65.4% |
| Intangible fixed assets | 21 | €12,575 | €8,975 | -€3,600 | -28.6% |
| Tangible fixed assets | 22/27 | €28,343 | €5,185 | -€23,159 | -81.7% |
| Plant, machinery and equipment | 23 | €2,686 | €1,655 | -€1,031 | -38.4% |
| Furniture and vehicles | 24 | €22,797 | €1,313 | -€21,484 | -94.2% |
| Other tangible fixed assets | 26 | €2,860 | €2,217 | -€644 | -22.5% |
| Current assets | 29/58 | €215,624 | €221,841 | +€6,217 | +2.9% |
| Amounts receivable within one year | 40/41 | €85,797 | €87,162 | +€1,365 | +1.6% |
| Trade receivables | 40 | €45,605 | €37,880 | -€7,725 | -16.9% |
| Other amounts receivable | 41 | €40,192 | €49,282 | +€9,090 | +22.6% |
| Cash at bank and in hand | 54/58 | €129,339 | €119,503 | -€9,837 | -7.6% |
| Deferred charges and accrued income | 490/1 | €487 | €15,176 | +€14,688 | +3,015% |
| Total equity and liabilities | 10/49 | €256,543 | €236,000 | -€20,542 | -8.0% |
| Equity | 10/15 | €194,381 | €208,273 | +€13,892 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,181 | €202,073 | +€13,892 | +7.4% |
| Distributable reserves | 133 | €188,181 | €202,073 | +€13,892 | +7.4% |
| Amounts payable | 17/49 | €62,161 | €27,727 | -€34,434 | -55.4% |
| Amounts payable after more than one year | 17 | €2,303 | €0 | -€2,303 | -100% |
| Financial debts | 170/4 | €2,303 | €0 | -€2,303 | -100% |
| Amounts payable within one year | 42/48 | €59,858 | €27,727 | -€32,131 | -53.7% |
| Current portion of amounts payable after more than one year | 42 | €13,701 | €0 | -€13,701 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €36,230 | €26,711 | -€9,519 | -26.3% |
| Suppliers | 440/4 | €36,230 | €26,711 | -€9,519 | -26.3% |
| Taxes, remuneration and social security | 45 | €9,927 | €1,017 | -€8,911 | -89.8% |
| Taxes | 450/3 | €9,927 | €1,017 | -€8,911 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,138 | €9,350 | -€16,788 | -64.2% |
| Other operating charges | 640/8 | €908 | €805 | -€103 | -11.3% |
| Gross operating margin | 9900 | €72,391 | €29,059 | -€43,332 | -59.9% |
| Operating profit (loss) | 9901 | €45,345 | €18,904 | -€26,441 | -58.3% |
| Financial income | 75/76B | €2,950 | €3,762 | +€812 | +27.5% |
| Recurring financial income | 75 | €2,950 | €3,762 | +€812 | +27.5% |
| Financial charges | 65/66B | €537 | €1,969 | +€1,432 | +267% |
| Recurring financial charges | 65 | €537 | €1,969 | +€1,432 | +267% |
| Profit (loss) for the period before taxes | 9903 | €47,759 | €20,697 | -€27,062 | -56.7% |
| Income taxes | 67/77 | €14,312 | €6,805 | -€7,506 | -52.4% |
| Profit (loss) for the period | 9904 | €33,447 | €13,892 | -€19,555 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,447 | €13,892 | -€19,555 | -58.5% |
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 23 October 2026 via checked.be.