N Verpleging: what changed
Two fiscal 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.
N Verpleging
Largest movements
- Tangible fixed assets +€12,675
up €12,675 (+47.3%), from €26,791 to €39,466
of which Land and buildings: +€23,959
- Deferred charges and accrued income -€7,726
down €7,726 (-99.9%), from €7,734 to €8
- Cash +€5,275
up €5,275 (+12.4%), from €42,393 to €47,669
mainly Net result for the year (+€17,010) and Depreciation (+€15,511)
- Receivables within one year +€3,867
up €3,867 (+6.9%), from €56,020 to €59,888
of which Other amounts receivable: +€54,841
- Reserves +€17,010
up €17,010 (+18.6%), from €91,210 to €108,220
- Debts after one year -€8,366
down €8,366 (-51.4%), from €16,289 to €7,923
- Tax, wage and social debts +€4,943
up €4,943 (+34.5%), from €14,322 to €19,264
of which Taxes: +€4,843
- Gross operating margin -€36,849
down €36,849 (-50.6%), from €72,812 to €35,963
- Taxes -€8,029
down €8,029 (-62.4%), from €12,872 to €4,843
- Depreciation +€2,924
up €2,924 (+23.2%), from €12,587 to €15,511
- Financial income +€2,893
up €2,893 (+4133485.7%), from €0 to €2,894
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.
Cash bridge derived
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 | €132,938 | €147,030 | +€14,092 | +10.6% |
| Fixed assets | 21/28 | €26,791 | €39,466 | +€12,675 | +47.3% |
| Tangible fixed assets | 22/27 | €26,791 | €39,466 | +€12,675 | +47.3% |
| Land and buildings | 22 | - | €23,959 | +€23,959 | |
| Plant, machinery and equipment | 23 | €1,490 | €3,173 | +€1,682 | +112.9% |
| Furniture and vehicles | 24 | €25,301 | €12,334 | -€12,967 | -51.3% |
| Current assets | 29/58 | €106,148 | €107,565 | +€1,417 | +1.3% |
| Amounts receivable within one year | 40/41 | €56,020 | €59,888 | +€3,867 | +6.9% |
| Trade receivables | 40 | €50,973 | - | -€50,973 | |
| Other amounts receivable | 41 | €5,047 | €59,888 | +€54,841 | +1086.6% |
| Cash at bank and in hand | 54/58 | €42,393 | €47,669 | +€5,275 | +12.4% |
| Deferred charges and accrued income | 490/1 | €7,734 | €8 | -€7,726 | -99.9% |
| Total equity and liabilities | 10/49 | €132,938 | €147,030 | +€14,092 | +10.6% |
| Equity | 10/15 | €94,210 | €111,220 | +€17,010 | +18.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,210 | €108,220 | +€17,010 | +18.6% |
| Distributable reserves | 133 | €91,210 | €108,220 | +€17,010 | +18.6% |
| Amounts payable | 17/49 | €38,728 | €35,810 | -€2,918 | -7.5% |
| Amounts payable after more than one year | 17 | €16,289 | €7,923 | -€8,366 | -51.4% |
| Financial debts | 170/4 | €16,289 | €7,923 | -€8,366 | -51.4% |
| Amounts payable within one year | 42/48 | €22,439 | €27,887 | +€5,448 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €7,504 | €8,159 | +€655 | +8.7% |
| Trade debts | 44 | €613 | €463 | -€150 | -24.4% |
| Suppliers | 440/4 | €613 | €463 | -€150 | -24.4% |
| Taxes, remuneration and social security | 45 | €14,322 | €19,264 | +€4,943 | +34.5% |
| Taxes | 450/3 | €12,872 | €17,714 | +€4,843 | +37.6% |
| Remuneration and social security | 454/9 | €1,450 | €1,550 | +€100 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,587 | €15,511 | +€2,924 | +23.2% |
| Other operating charges | 640/8 | €646 | €217 | -€428 | -66.3% |
| Gross operating margin | 9900 | €72,812 | €35,963 | -€36,849 | -50.6% |
| Operating profit (loss) | 9901 | €59,579 | €20,235 | -€39,344 | -66.0% |
| Financial income | 75/76B | €0 | €2,894 | +€2,893 | +4133485.7% |
| Recurring financial income | 75 | €0 | €2,894 | +€2,893 | +4133485.7% |
| Financial charges | 65/66B | €1,595 | €1,276 | -€319 | -20.0% |
| Recurring financial charges | 65 | €1,595 | €1,276 | -€319 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €57,984 | €21,852 | -€36,132 | -62.3% |
| Income taxes | 67/77 | €12,872 | €4,843 | -€8,029 | -62.4% |
| Profit (loss) for the period | 9904 | €45,112 | €17,010 | -€28,102 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,112 | €17,010 | -€28,102 | -62.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.