Thuisverpleging A&J: 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.
Thuisverpleging A&J
Largest movements
- Tangible fixed assets +€10,579
up €10,579 (+41.8%), from €25,293 to €35,872
of which Furniture and vehicles: +€11,724
- Deferred charges and accrued income -€3,602
down €3,602 (-63.9%), from €5,640 to €2,038
- Cash -€2,551
down €2,551 (-11.8%), from €21,555 to €19,003
mainly Investment in fixed assets (net) (-€17,781) and Net result for the year (-€15,786)
- Receivables within one year -€1,413
down €1,413 (-4.6%), from €30,813 to €29,399
of which Trade receivables: -€1,417
- Profit (loss) carried forward -€15,786
down €15,786 (-240%), from -€6,586 to -€22,373
- Trade debts +€10,311
up €10,311, from €0 to €10,311
- Tax, wage and social debts +€4,904
up €4,904 (+17,038%), from €29 to €4,932
- Other debts +€3,603
up €3,603 (+48.3%), from €7,456 to €11,059
- Gross operating margin -€11,530
down €11,530, from €6,383 to -€5,148
- Depreciation +€1,587
up €1,587 (+28.3%), from €5,614 to €7,201
- Financial charges -€1,417
down €1,417 (-33.4%), from €4,239 to €2,822
- Other operating charges +€188
up €188 (+143%), from €131 to €319
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 | €83,300 | €86,313 | +€3,013 | +3.6% |
| Fixed assets | 21/28 | €25,293 | €35,872 | +€10,579 | +41.8% |
| Tangible fixed assets | 22/27 | €25,293 | €35,872 | +€10,579 | +41.8% |
| Plant, machinery and equipment | 23 | €14,253 | €13,109 | -€1,145 | -8.0% |
| Furniture and vehicles | 24 | €11,039 | €22,763 | +€11,724 | +106% |
| Current assets | 29/58 | €58,007 | €50,441 | -€7,566 | -13.0% |
| Amounts receivable within one year | 40/41 | €30,813 | €29,399 | -€1,413 | -4.6% |
| Trade receivables | 40 | €1,417 | - | -€1,417 | |
| Other amounts receivable | 41 | €29,396 | €29,399 | +€4 | 0.0% |
| Cash at bank and in hand | 54/58 | €21,555 | €19,003 | -€2,551 | -11.8% |
| Deferred charges and accrued income | 490/1 | €5,640 | €2,038 | -€3,602 | -63.9% |
| Total equity and liabilities | 10/49 | €83,300 | €86,313 | +€3,013 | +3.6% |
| Equity | 10/15 | €69,448 | €53,662 | -€15,786 | -22.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €68,034 | €68,034 | = | 0.0% |
| Distributable reserves | 133 | €68,034 | €68,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,586 | -€22,373 | -€15,786 | -240% |
| Amounts payable | 17/49 | €13,852 | €32,651 | +€18,799 | +136% |
| Amounts payable within one year | 42/48 | €13,852 | €32,651 | +€18,799 | +136% |
| Current portion of amounts payable after more than one year | 42 | €6,367 | €6,350 | -€17 | -0.3% |
| Trade debts | 44 | €0 | €10,311 | +€10,311 | |
| Suppliers | 440/4 | €0 | €10,311 | +€10,311 | |
| Taxes, remuneration and social security | 45 | €29 | €4,932 | +€4,904 | +17,038% |
| Remuneration and social security | 454/9 | €29 | €4,932 | +€4,904 | +17,038% |
| Other amounts payable | 47/48 | €7,456 | €11,059 | +€3,603 | +48.3% |
| Non-recurring operating income | 76A | €11,240 | - | -€11,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,614 | €7,201 | +€1,587 | +28.3% |
| Other operating charges | 640/8 | €131 | €319 | +€188 | +143% |
| Gross operating margin | 9900 | €6,383 | -€5,148 | -€11,530 | |
| Operating profit (loss) | 9901 | €638 | -€12,668 | -€13,306 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +4.6% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +4.6% |
| Financial charges | 65/66B | €4,239 | €2,822 | -€1,417 | -33.4% |
| Recurring financial charges | 65 | €4,239 | €2,822 | -€1,417 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,601 | -€15,489 | -€11,889 | -330% |
| Income taxes | 67/77 | €304 | €297 | -€7 | -2.3% |
| Profit (loss) for the period | 9904 | -€3,905 | -€15,786 | -€11,882 | -304% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,905 | -€15,786 | -€11,882 | -304% |
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 27 October 2026 via checked.be.