IB 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.
IB THUISVERPLEGING
Largest movements
- Tangible fixed assets +€10,649
up €10,649 (+122%), from €8,715 to €19,364
of which Furniture and vehicles: +€12,784
- Receivables within one year -€6,929
down €6,929 (-40.7%), from €17,013 to €10,084
of which Trade receivables: -€7,769
- Cash +€2,531
up €2,531 (+1.3%), from €195,722 to €198,253
mainly Other debts (+€21,903) and Depreciation (+€9,740)
- Reserves -€24,272
down €24,272 (-11.0%), from €221,132 to €196,860
of which Distributable reserves: -€24,272
- Other debts +€21,903
up €21,903 (+1,356%), from €1,615 to €23,518
- Profit (loss) carried forward +€8,695
no longer reported in 2025 (was -€8,695)
- Depreciation +€4,729
up €4,729 (+94.4%), from €5,011 to €9,740
- Gross operating margin +€1,175
up €1,175 (+7.0%), from €16,766 to €17,941
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 | €221,827 | €227,961 | +€6,134 | +2.8% |
| Fixed assets | 21/28 | €8,715 | €19,364 | +€10,649 | +122% |
| Tangible fixed assets | 22/27 | €8,715 | €19,364 | +€10,649 | +122% |
| Land and buildings | 22 | €5,658 | €3,620 | -€2,038 | -36.0% |
| Plant, machinery and equipment | 23 | €97 | - | -€97 | |
| Furniture and vehicles | 24 | €2,960 | €15,744 | +€12,784 | +432% |
| Current assets | 29/58 | €213,112 | €208,597 | -€4,515 | -2.1% |
| Amounts receivable within one year | 40/41 | €17,013 | €10,084 | -€6,929 | -40.7% |
| Trade receivables | 40 | €17,013 | €9,244 | -€7,769 | -45.7% |
| Other amounts receivable | 41 | - | €840 | +€840 | |
| Cash at bank and in hand | 54/58 | €195,722 | €198,253 | +€2,531 | +1.3% |
| Deferred charges and accrued income | 490/1 | €377 | €260 | -€117 | -31.0% |
| Total equity and liabilities | 10/49 | €221,827 | €227,961 | +€6,134 | +2.8% |
| Equity | 10/15 | €218,637 | €203,060 | -€15,577 | -7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €221,132 | €196,860 | -€24,272 | -11.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €219,272 | €195,000 | -€24,272 | -11.1% |
| Profit (loss) carried forward | 14 | -€8,695 | - | +€8,695 | |
| Amounts payable | 17/49 | €3,190 | €24,901 | +€21,711 | +681% |
| Amounts payable within one year | 42/48 | €3,190 | €24,901 | +€21,711 | +681% |
| Trade debts | 44 | €1,204 | €999 | -€205 | -17.0% |
| Suppliers | 440/4 | €1,204 | €999 | -€205 | -17.0% |
| Taxes, remuneration and social security | 45 | €371 | €384 | +€13 | +3.5% |
| Taxes | 450/3 | €371 | €384 | +€13 | +3.5% |
| Other amounts payable | 47/48 | €1,615 | €23,518 | +€21,903 | +1,356% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,011 | €9,740 | +€4,729 | +94.4% |
| Other operating charges | 640/8 | €449 | €462 | +€13 | +2.9% |
| Gross operating margin | 9900 | €16,766 | €17,941 | +€1,175 | +7.0% |
| Operating profit (loss) | 9901 | €11,306 | €7,739 | -€3,567 | -31.5% |
| Financial income | 75/76B | €600 | €469 | -€131 | -21.8% |
| Recurring financial income | 75 | €600 | €469 | -€131 | -21.8% |
| Financial charges | 65/66B | €207 | €62 | -€145 | -70.0% |
| Recurring financial charges | 65 | €207 | €62 | -€145 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €11,699 | €8,146 | -€3,553 | -30.4% |
| Income taxes | 67/77 | €181 | €204 | +€23 | +12.7% |
| Profit (loss) for the period | 9904 | €11,518 | €7,942 | -€3,576 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,518 | €7,942 | -€3,576 | -31.0% |
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.