ONBEZORGD VERZORGD: 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.
ONBEZORGD VERZORGD
Largest movements
- Receivables within one year +€17,232
up €17,232 (+12.5%), from €137,953 to €155,185
of which Other amounts receivable: +€19,160
- Cash -€2,026
down €2,026 (-71.6%), from €2,829 to €803
mainly Receivables within one year (-€17,232) and Current portion of long-term debt (-€4,322)
- Other debts +€10,270
new in 2025: €10,270
- Reserves +€6,886
up €6,886 (+46.8%), from €14,716 to €21,602
of which Distributable reserves: +€19,742
- Current portion of long-term debt -€4,322
down €4,322 (-43.2%), from €10,000 to €5,678
- Tax, wage and social debts +€2,220
up €2,220 (+63.1%), from €3,517 to €5,737
- Gross operating margin -€6,513
down €6,513 (-32.6%), from €20,006 to €13,493
- Taxes -€848
down €848 (-16.0%), from €5,299 to €4,452
- Other operating charges +€788
up €788 (+140%), from €563 to €1,351
- Financial charges +€456
up €456 (+307%), from €149 to €605
- Financial income -€390
no longer reported in 2025 (was €390)
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 | €152,854 | €167,908 | +€15,054 | +9.8% |
| Formation expenses | 20 | €970 | €970 | = | 0.0% |
| Fixed assets | 21/28 | €10,735 | €10,536 | -€200 | -1.9% |
| Tangible fixed assets | 22/27 | €10,650 | €10,451 | -€200 | -1.9% |
| Plant, machinery and equipment | 23 | €10,650 | €10,451 | -€200 | -1.9% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €141,149 | €156,403 | +€15,253 | +10.8% |
| Amounts receivable within one year | 40/41 | €137,953 | €155,185 | +€17,232 | +12.5% |
| Trade receivables | 40 | €10,172 | €8,243 | -€1,929 | -19.0% |
| Other amounts receivable | 41 | €127,781 | €146,942 | +€19,160 | +15.0% |
| Cash at bank and in hand | 54/58 | €2,829 | €803 | -€2,026 | -71.6% |
| Deferred charges and accrued income | 490/1 | €367 | €415 | +€48 | +13.0% |
| Total equity and liabilities | 10/49 | €152,854 | €167,908 | +€15,054 | +9.8% |
| Equity | 10/15 | €139,337 | €146,223 | +€6,886 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,716 | €21,602 | +€6,886 | +46.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,856 | - | -€12,856 | |
| Distributable reserves | 133 | - | €19,742 | +€19,742 | |
| Profit (loss) carried forward | 14 | €106,021 | €106,021 | = | 0.0% |
| Amounts payable | 17/49 | €13,517 | €21,685 | +€8,168 | +60.4% |
| Amounts payable within one year | 42/48 | €13,517 | €21,685 | +€8,168 | +60.4% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €5,678 | -€4,322 | -43.2% |
| Taxes, remuneration and social security | 45 | €3,517 | €5,737 | +€2,220 | +63.1% |
| Taxes | 450/3 | €3,517 | €5,737 | +€2,220 | +63.1% |
| Other amounts payable | 47/48 | - | €10,270 | +€10,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €200 | -€204 | -50.5% |
| Other operating charges | 640/8 | €563 | €1,351 | +€788 | +140% |
| Non-recurring operating charges | 66A | €1,125 | - | -€1,125 | |
| Gross operating margin | 9900 | €20,006 | €13,493 | -€6,513 | -32.6% |
| Operating profit (loss) | 9901 | €17,915 | €11,942 | -€5,972 | -33.3% |
| Financial income | 75/76B | €390 | - | -€390 | |
| Recurring financial income | 75 | €390 | - | -€390 | |
| Financial charges | 65/66B | €149 | €605 | +€456 | +307% |
| Recurring financial charges | 65 | €149 | €605 | +€456 | +307% |
| Profit (loss) for the period before taxes | 9903 | €18,156 | €11,338 | -€6,818 | -37.6% |
| Income taxes | 67/77 | €5,299 | €4,452 | -€848 | -16.0% |
| Profit (loss) for the period | 9904 | €12,856 | €6,886 | -€5,970 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,856 | €6,886 | -€5,970 | -46.4% |
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.