Isra 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.
Isra Thuisverpleging
Largest movements
- Cash -€46,257
down €46,257 (-36.8%), from €125,711 to €79,455
mainly Short-term financial debts (-€40,000) and Current investments (-€29,400)
- Current investments +€29,400
new in 2025: €29,400
- Tangible fixed assets -€3,786
down €3,786 (-2.1%), from €179,251 to €175,465
of which Land and buildings: -€11,245
- Short-term financial debts -€40,000
no longer reported in 2025 (was €40,000)
- Reserves +€34,091
up €34,091 (+14.0%), from €242,822 to €276,913
- Debts after one year -€20,774
down €20,774 (-73.6%), from €28,244 to €7,470
- Gross operating margin +€39,899
up €39,899 (+38.9%), from €102,444 to €142,343
- Taxes +€10,277
up €10,277 (+151%), from €6,790 to €17,067
- Staff costs +€5,756
up €5,756 (+10.2%), from €56,328 to €62,084
- Other operating charges -€4,077
down €4,077 (-47.9%), from €8,514 to €4,438
- Financial income +€1,474
up €1,474 (+89.0%), from €1,656 to €3,130
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 | €360,507 | €334,000 | -€26,508 | -7.4% |
| Fixed assets | 21/28 | €179,251 | €175,465 | -€3,786 | -2.1% |
| Tangible fixed assets | 22/27 | €179,251 | €175,465 | -€3,786 | -2.1% |
| Land and buildings | 22 | €154,870 | €143,625 | -€11,245 | -7.3% |
| Plant, machinery and equipment | 23 | €125 | €2,283 | +€2,158 | +1,724% |
| Furniture and vehicles | 24 | €24,256 | €29,557 | +€5,301 | +21.9% |
| Current assets | 29/58 | €181,257 | €158,535 | -€22,722 | -12.5% |
| Amounts receivable within one year | 40/41 | €45,437 | €41,850 | -€3,587 | -7.9% |
| Other amounts receivable | 41 | €45,437 | €41,850 | -€3,587 | -7.9% |
| Current investments | 50/53 | - | €29,400 | +€29,400 | |
| Cash at bank and in hand | 54/58 | €125,711 | €79,455 | -€46,257 | -36.8% |
| Deferred charges and accrued income | 490/1 | €10,108 | €7,830 | -€2,279 | -22.5% |
| Total equity and liabilities | 10/49 | €360,507 | €334,000 | -€26,508 | -7.4% |
| Equity | 10/15 | €243,822 | €277,913 | +€34,091 | +14.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €242,822 | €276,913 | +€34,091 | +14.0% |
| Distributable reserves | 133 | €242,822 | €276,913 | +€34,091 | +14.0% |
| Amounts payable | 17/49 | €116,685 | €56,087 | -€60,598 | -51.9% |
| Amounts payable after more than one year | 17 | €28,244 | €7,470 | -€20,774 | -73.6% |
| Financial debts | 170/4 | €28,244 | €7,470 | -€20,774 | -73.6% |
| Amounts payable within one year | 42/48 | €87,591 | €47,767 | -€39,824 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €28,679 | €29,077 | +€398 | +1.4% |
| Financial debts | 43 | €40,000 | - | -€40,000 | |
| Credit institutions | 430/8 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €6,250 | €4,320 | -€1,930 | -30.9% |
| Suppliers | 440/4 | €6,250 | €4,320 | -€1,930 | -30.9% |
| Taxes, remuneration and social security | 45 | €12,662 | €14,370 | +€1,708 | +13.5% |
| Taxes | 450/3 | €6,247 | €14,370 | +€8,123 | +130% |
| Remuneration and social security | 454/9 | €6,416 | - | -€6,416 | |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €56,328 | €62,084 | +€5,756 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,915 | €23,649 | +€734 | +3.2% |
| Other operating charges | 640/8 | €8,514 | €4,438 | -€4,077 | -47.9% |
| Gross operating margin | 9900 | €102,444 | €142,343 | +€39,899 | +38.9% |
| Operating profit (loss) | 9901 | €14,687 | €52,172 | +€37,485 | +255% |
| Financial income | 75/76B | €1,656 | €3,130 | +€1,474 | +89.0% |
| Recurring financial income | 75 | €1,656 | €3,130 | +€1,474 | +89.0% |
| Financial charges | 65/66B | €4,274 | €4,144 | -€130 | -3.0% |
| Recurring financial charges | 65 | €4,274 | €4,144 | -€130 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €12,070 | €51,158 | +€39,088 | +324% |
| Income taxes | 67/77 | €6,790 | €17,067 | +€10,277 | +151% |
| Profit (loss) for the period | 9904 | €5,280 | €34,091 | +€28,811 | +546% |
| Profit (loss) for the period to be appropriated | 9905 | €5,280 | €34,091 | +€28,811 | +546% |
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 31 October 2026 via checked.be.