THUISVERPLEGING BORREMANS: 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 BORREMANS
Largest movements
- Receivables within one year +€14,758
up €14,758 (+54.4%), from €27,118 to €41,875
of which Other amounts receivable: +€16,480
- Tangible fixed assets +€6,246
new in 2025: €6,246
- Cash +€1,166
up €1,166 (+37.0%), from €3,151 to €4,318
mainly Net result for the year (+€13,425) and Tax, wage and social debts (+€5,261)
- Deferred charges and accrued income +€776
up €776 (+77.7%), from €999 to €1,775
- Profit (loss) carried forward +€13,425
up €13,425 (+64.4%), from €20,836 to €34,261
- Tax, wage and social debts +€5,261
up €5,261 (+73.4%), from €7,170 to €12,431
- Debts after one year +€3,239
new in 2025: €3,239
- Current portion of long-term debt +€1,731
new in 2025: €1,731
- Trade debts -€710
down €710 (-93.3%), from €761 to €51
- Gross operating margin -€10,184
down €10,184 (-35.8%), from €28,479 to €18,294
- Financial income +€1,185
up €1,185 (+405%), from €292 to €1,477
- Taxes -€1,159
down €1,159 (-20.4%), from €5,670 to €4,511
- Depreciation -€1,129
down €1,129 (-73.1%), from €1,545 to €416
- Financial charges +€374
up €374 (+190%), from €196 to €570
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 | €31,268 | €54,214 | +€22,946 | +73.4% |
| Fixed assets | 21/28 | - | €6,246 | +€6,246 | |
| Tangible fixed assets | 22/27 | - | €6,246 | +€6,246 | |
| Furniture and vehicles | 24 | - | €6,246 | +€6,246 | |
| Current assets | 29/58 | €31,268 | €47,968 | +€16,700 | +53.4% |
| Amounts receivable within one year | 40/41 | €27,118 | €41,875 | +€14,758 | +54.4% |
| Trade receivables | 40 | €8,112 | €6,390 | -€1,723 | -21.2% |
| Other amounts receivable | 41 | €19,005 | €35,486 | +€16,480 | +86.7% |
| Cash at bank and in hand | 54/58 | €3,151 | €4,318 | +€1,166 | +37.0% |
| Deferred charges and accrued income | 490/1 | €999 | €1,775 | +€776 | +77.7% |
| Total equity and liabilities | 10/49 | €31,268 | €54,214 | +€22,946 | +73.4% |
| Equity | 10/15 | €23,336 | €36,761 | +€13,425 | +57.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,836 | €34,261 | +€13,425 | +64.4% |
| Amounts payable | 17/49 | €7,931 | €17,453 | +€9,521 | +120% |
| Amounts payable after more than one year | 17 | - | €3,239 | +€3,239 | |
| Financial debts | 170/4 | - | €3,239 | +€3,239 | |
| Amounts payable within one year | 42/48 | €7,931 | €14,213 | +€6,282 | +79.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,731 | +€1,731 | |
| Trade debts | 44 | €761 | €51 | -€710 | -93.3% |
| Suppliers | 440/4 | €761 | €51 | -€710 | -93.3% |
| Taxes, remuneration and social security | 45 | €7,170 | €12,431 | +€5,261 | +73.4% |
| Taxes | 450/3 | €7,170 | €12,431 | +€5,261 | +73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,545 | €416 | -€1,129 | -73.1% |
| Other operating charges | 640/8 | €523 | €849 | +€327 | +62.5% |
| Gross operating margin | 9900 | €28,479 | €18,294 | -€10,184 | -35.8% |
| Operating profit (loss) | 9901 | €26,411 | €17,029 | -€9,382 | -35.5% |
| Financial income | 75/76B | €292 | €1,477 | +€1,185 | +405% |
| Recurring financial income | 75 | €292 | €1,477 | +€1,185 | +405% |
| Financial charges | 65/66B | €196 | €570 | +€374 | +190% |
| Recurring financial charges | 65 | €196 | €570 | +€374 | +190% |
| Profit (loss) for the period before taxes | 9903 | €26,506 | €17,936 | -€8,571 | -32.3% |
| Income taxes | 67/77 | €5,670 | €4,511 | -€1,159 | -20.4% |
| Profit (loss) for the period | 9904 | €20,836 | €13,425 | -€7,412 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,836 | €13,425 | -€7,412 | -35.6% |
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 22 October 2026 via checked.be.