SIMON DELABIE INFIRMIER A DOMICILE: 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
SIMON DELABIE INFIRMIER A DOMICILE
NACE 86.940, Nursing and midwifery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,629
2024 · €28,355-€6,726
Equity
€184,097
2024 · €162,468+€21,629
Cash
€11,938
2024 · €21,388-€9,450
Balance sheet total
€1.0m
2024 · €696,508+€351,540
Largest movements
Assets
- Tangible fixed assets +€350,519
up €350,519 (+53.9%), from €650,633 to €1.0m
of which Land and buildings: +€383,630
Equity and liabilities
- Debts after one year +€350,260
up €350,260 (+77.5%), from €451,669 to €801,929
- Profit (loss) carried forward +€21,629
up €21,629 (+15.2%), from €142,008 to €163,637
- Other debts -€18,000
no longer reported in 2025 (was €18,000)
Income statement
- Gross operating margin +€47,638
up €47,638 (+29.0%), from €164,489 to €212,127
- Depreciation +€44,371
up €44,371 (+58.5%), from €75,822 to €120,193
- Staff costs +€13,189
up €13,189 (+42.8%), from €30,790 to €43,979
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
€28,355
Gross operating margin
+€47,638
Staff costs
-€13,189
Depreciation
-€44,371
Other operating charges
+€1,403
Financial income
+€249
Financial charges
+€1,525
Taxes
+€19
Result 2025
€21,629
raises the resultlowers the result
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
+€105,627
Investment
-€470,712
Financing
+€355,635
Cash 2024
€21,388
From operations (derived)
+€105,627
Net result for the year
+€21,629
Depreciation
+€120,193
Receivables within one year
-€7,674
Deferred charges and accrued income
-€2,797
Trade debts
-€6,047
Tax, wage and social debts
-€1,677
Other debts
-€18,000
Investment (derived)
-€470,712
Investment in fixed assets (net)
-€470,712
Financing
+€355,635
Debts after one year
+€350,260
Current portion of long-term debt
+€5,376
Cash 2025
€11,938
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €696,508 | €1,048,048 | +€351,540 | +50.5% |
| Fixed assets | 21/28 | €650,658 | €1,001,177 | +€350,519 | +53.9% |
| Tangible fixed assets | 22/27 | €650,633 | €1,001,152 | +€350,519 | +53.9% |
| Land and buildings | 22 | €520,402 | €904,032 | +€383,630 | +73.7% |
| Plant, machinery and equipment | 23 | €17,715 | €18,026 | +€311 | +1.8% |
| Furniture and vehicles | 24 | €24,993 | €13,251 | -€11,742 | -47.0% |
| Other tangible fixed assets | 26 | €87,523 | €65,843 | -€21,680 | -24.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €45,851 | €46,871 | +€1,021 | +2.2% |
| Amounts receivable within one year | 40/41 | €23,911 | €31,586 | +€7,674 | +32.1% |
| Trade receivables | 40 | €18,326 | €20,632 | +€2,306 | +12.6% |
| Other amounts receivable | 41 | €5,585 | €10,954 | +€5,368 | +96.1% |
| Cash at bank and in hand | 54/58 | €21,388 | €11,938 | -€9,450 | -44.2% |
| Deferred charges and accrued income | 490/1 | €551 | €3,348 | +€2,797 | +507% |
| Total equity and liabilities | 10/49 | €696,508 | €1,048,048 | +€351,540 | +50.5% |
| Equity | 10/15 | €162,468 | €184,097 | +€21,629 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,008 | €163,637 | +€21,629 | +15.2% |
| Amounts payable | 17/49 | €534,040 | €863,952 | +€329,912 | +61.8% |
| Amounts payable after more than one year | 17 | €451,669 | €801,929 | +€350,260 | +77.5% |
| Financial debts | 170/4 | €451,669 | €801,929 | +€350,260 | +77.5% |
| Amounts payable within one year | 42/48 | €82,371 | €62,023 | -€20,348 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €44,365 | €49,740 | +€5,376 | +12.1% |
| Trade debts | 44 | €7,986 | €1,939 | -€6,047 | -75.7% |
| Suppliers | 440/4 | €7,986 | €1,939 | -€6,047 | -75.7% |
| Taxes, remuneration and social security | 45 | €12,021 | €10,344 | -€1,677 | -14.0% |
| Taxes | 450/3 | €7,312 | €7,046 | -€266 | -3.6% |
| Remuneration and social security | 454/9 | €4,709 | €3,298 | -€1,411 | -30.0% |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Remuneration, social security and pensions | 62 | €30,790 | €43,979 | +€13,189 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,822 | €120,193 | +€44,371 | +58.5% |
| Other operating charges | 640/8 | €6,063 | €4,660 | -€1,403 | -23.1% |
| Gross operating margin | 9900 | €164,489 | €212,127 | +€47,638 | +29.0% |
| Operating profit (loss) | 9901 | €51,814 | €43,295 | -€8,519 | -16.4% |
| Financial income | 75/76B | €0 | €249 | +€249 | +146,412% |
| Recurring financial income | 75 | €0 | €249 | +€249 | +146,412% |
| Financial charges | 65/66B | €16,275 | €14,751 | -€1,525 | -9.4% |
| Recurring financial charges | 65 | €16,275 | €14,751 | -€1,525 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €35,539 | €28,794 | -€6,745 | -19.0% |
| Income taxes | 67/77 | €7,184 | €7,165 | -€19 | -0.3% |
| Profit (loss) for the period | 9904 | €28,355 | €21,629 | -€6,726 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,355 | €21,629 | -€6,726 | -23.7% |
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.