GERUST Zorgcentrale: 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.
What changed
GERUST Zorgcentrale
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€942,202
2024 · €623,110+€319,093
Equity
€3.0m
2024 · €2.0m+€942,202
Cash
€2.9m
2024 · €2.0m+€859,082
Balance sheet total
€8.6m
2024 · €8.2m+€394,843
Largest movements
Assets
- Cash +€859,082
up €859,082 (+42.1%), from €2.0m to €2.9m
mainly Depreciation (+€1.8m) and Net result for the year (+€942,202)
- Tangible fixed assets -€277,139
down €277,139 (-6.5%), from €4.2m to €4.0m
- Deferred charges and accrued income -€234,133
down €234,133 (-72.4%), from €323,389 to €89,257
- Receivables within one year +€128,131
up €128,131 (+9.1%), from €1.4m to €1.5m
Equity and liabilities
- Profit (loss) carried forward +€942,202
up €942,202 (+98.6%), from -€956,057 to -€13,855
- Debts after one year -€748,933
down €748,933 (-24.9%), from €3.0m to €2.3m
- Trade debts +€202,418
up €202,418 (+8.8%), from €2.3m to €2.5m
Income statement
- Services and other goods -€256,661
down €256,661 (-2.1%), from €11.9m to €11.7m
- Turnover +€201,977
up €201,977 (+1.4%), from €14.4m to €14.6m
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.
Result 2024
€623,110
Turnover
+€201,977
Other operating income
+€41,791
Goods and materials
-€15,191
Services and other goods
+€256,661
Staff costs
-€97,900
Depreciation
-€117,750
Write-downs
-€7,293
Other operating charges
+€643
Other operating items
+€43,406
Financial income
+€131
Financial charges
+€12,618
Result 2025
€942,202
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3.1m
Investment
-€1.5m
Financing
-€819,429
Cash 2024
€2.0m
From operations (derived)
+€3.1m
Net result for the year
+€942,202
Depreciation
+€1.8m
Stocks and contracts
-€15,323
Receivables within one year
-€128,131
Deferred charges and accrued income
+€234,133
Smaller working-capital items
-€451
Trade debts
+€202,418
Tax, wage and social debts
+€70,103
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
-€819,429
Debts after one year
-€748,933
Current portion of long-term debt
-€70,496
Cash 2025
€2.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,244,148 | €8,638,991 | +€394,843 | +4.8% |
| Formation expenses | 20 | €171,327 | €90,185 | -€81,142 | -47.4% |
| Fixed assets | 21/28 | €4,278,041 | €3,985,623 | -€292,418 | -6.8% |
| Intangible fixed assets | 21 | €37,474 | €22,194 | -€15,279 | -40.8% |
| Tangible fixed assets | 22/27 | €4,240,568 | €3,963,429 | -€277,139 | -6.5% |
| Plant, machinery and equipment | 23 | €4,240,568 | €3,963,429 | -€277,139 | -6.5% |
| Current assets | 29/58 | €3,794,780 | €4,563,183 | +€768,403 | +20.2% |
| Stocks and contracts in progress | 3 | €19,595 | €34,918 | +€15,323 | +78.2% |
| Stocks | 30/36 | €19,595 | €34,918 | +€15,323 | +78.2% |
| Goods purchased for resale | 34 | €19,595 | €34,918 | +€15,323 | +78.2% |
| Amounts receivable within one year | 40/41 | €1,411,192 | €1,539,322 | +€128,131 | +9.1% |
| Trade receivables | 40 | €1,411,192 | €1,539,322 | +€128,131 | +9.1% |
| Cash at bank and in hand | 54/58 | €2,040,604 | €2,899,686 | +€859,082 | +42.1% |
| Deferred charges and accrued income | 490/1 | €323,389 | €89,257 | -€234,133 | -72.4% |
| Total equity and liabilities | 10/49 | €8,244,148 | €8,638,991 | +€394,843 | +4.8% |
| Equity | 10/15 | €2,043,943 | €2,986,145 | +€942,202 | +46.1% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Capital | 10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€956,057 | -€13,855 | +€942,202 | +98.6% |
| Provisions and deferred taxes | 16 | - | €182 | +€182 | |
| Provisions for liabilities and charges | 160/5 | - | €182 | +€182 | |
| Pensions and similar obligations | 160 | - | €182 | +€182 | |
| Amounts payable | 17/49 | €6,200,205 | €5,652,664 | -€547,542 | -8.8% |
| Amounts payable after more than one year | 17 | €3,003,289 | €2,254,355 | -€748,933 | -24.9% |
| Financial debts | 170/4 | €3,003,289 | €2,254,355 | -€748,933 | -24.9% |
| Other loans | 174 | €3,003,289 | €2,254,355 | -€748,933 | -24.9% |
| Amounts payable within one year | 42/48 | €3,190,568 | €3,392,594 | +€202,026 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €819,429 | €748,933 | -€70,496 | -8.6% |
| Trade debts | 44 | €2,304,954 | €2,507,373 | +€202,418 | +8.8% |
| Suppliers | 440/4 | €2,304,954 | €2,507,373 | +€202,418 | +8.8% |
| Taxes, remuneration and social security | 45 | €66,185 | €136,288 | +€70,103 | +106% |
| Taxes | 450/3 | €22,627 | €59,812 | +€37,185 | +164% |
| Remuneration and social security | 454/9 | €43,557 | €76,476 | +€32,919 | +75.6% |
| Accrued charges and deferred income | 492/3 | €6,348 | €5,715 | -€634 | -10.0% |
| Operating income | 70/76A | €14,706,809 | €14,933,173 | +€226,365 | +1.5% |
| Turnover | 70 | €14,365,235 | €14,567,212 | +€201,977 | +1.4% |
| Other operating income | 74 | €323,535 | €365,325 | +€41,791 | +12.9% |
| Non-recurring operating income | 76A | €18,039 | €636 | -€17,403 | -96.5% |
| Operating charges | 60/66A | €14,032,075 | €13,952,096 | -€79,979 | -0.6% |
| Goods for resale, raw materials and consumables | 60 | €46,417 | €61,609 | +€15,191 | +32.7% |
| Purchases | 600/8 | €47,718 | €76,932 | +€29,214 | +61.2% |
| Change in stocks: decrease (increase) | 609 | -€1,300 | -€15,323 | -€14,023 | -1,078% |
| Services and other goods | 61 | €11,942,306 | €11,685,645 | -€256,661 | -2.1% |
| Remuneration, social security and pensions | 62 | €226,640 | €324,540 | +€97,900 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717,918 | €1,835,668 | +€117,750 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,368 | €31,660 | +€7,293 | +29.9% |
| Other operating charges | 640/8 | €6,358 | €5,715 | -€643 | -10.1% |
| Non-recurring operating charges | 66A | €68,069 | €7,077 | -€60,992 | -89.6% |
| Operating profit (loss) | 9901 | €674,734 | €981,078 | +€306,344 | +45.4% |
| Financial income | 75/76B | €1 | €133 | +€131 | +10,603% |
| Recurring financial income | 75 | €1 | €133 | +€131 | +10,603% |
| Other financial income | 752/9 | €1 | €133 | +€131 | +10,603% |
| Financial charges | 65/66B | €51,625 | €39,008 | -€12,618 | -24.4% |
| Recurring financial charges | 65 | €51,625 | €39,008 | -€12,618 | -24.4% |
| Other financial charges | 652/9 | €51,625 | €39,008 | -€12,618 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €623,110 | €942,202 | +€319,093 | +51.2% |
| Profit (loss) for the period | 9904 | €623,110 | €942,202 | +€319,093 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €623,110 | €942,202 | +€319,093 | +51.2% |
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 25 October 2026 via checked.be.