THUISVERPLEGING BUDO: 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 BUDO
Largest movements
- Cash +€46,285
up €46,285 (+63.4%), from €73,024 to €119,309
mainly Net result for the year (+€38,556) and Depreciation (+€19,004)
- Tangible fixed assets -€19,004
down €19,004 (-25.1%), from €75,615 to €56,611
- Reserves +€38,555
up €38,555 (+36.8%), from €104,777 to €143,332
of which Distributable reserves: +€45,275
- Debts after one year -€15,045
down €15,045 (-49.0%), from €30,723 to €15,677
- Tax, wage and social debts +€8,884
up €8,884 (+181%), from €4,900 to €13,784
of which Taxes: +€7,684
- Trade debts -€6,052
down €6,052 (-35.2%), from €17,192 to €11,140
- Staff costs -€49,886
down €49,886 (-100%), from €49,886 to €0
- Gross operating margin -€28,625
down €28,625 (-28.0%), from €102,097 to €73,472
- Taxes +€6,695
up €6,695 (+63.8%), from €10,496 to €17,191
- Financial charges -€2,014
down €2,014 (-83.4%), from €2,415 to €401
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 | €192,034 | €217,317 | +€25,283 | +13.2% |
| Fixed assets | 21/28 | €75,615 | €56,611 | -€19,004 | -25.1% |
| Tangible fixed assets | 22/27 | €75,615 | €56,611 | -€19,004 | -25.1% |
| Furniture and vehicles | 24 | €75,615 | €56,611 | -€19,004 | -25.1% |
| Current assets | 29/58 | €116,419 | €160,706 | +€44,286 | +38.0% |
| Amounts receivable within one year | 40/41 | €40,944 | €39,149 | -€1,795 | -4.4% |
| Trade receivables | 40 | €38,329 | €39,149 | +€820 | +2.1% |
| Other amounts receivable | 41 | €2,615 | €0 | -€2,615 | -100% |
| Cash at bank and in hand | 54/58 | €73,024 | €119,309 | +€46,285 | +63.4% |
| Deferred charges and accrued income | 490/1 | €2,451 | €2,247 | -€204 | -8.3% |
| Total equity and liabilities | 10/49 | €192,034 | €217,317 | +€25,283 | +13.2% |
| Equity | 10/15 | €117,870 | €156,425 | +€38,556 | +32.7% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €104,777 | €143,332 | +€38,555 | +36.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €26,749 | €20,029 | -€6,720 | -25.1% |
| Distributable reserves | 133 | €78,028 | €123,303 | +€45,275 | +58.0% |
| Profit (loss) carried forward | 14 | -€5,807 | -€5,806 | +€1 | 0.0% |
| Provisions and deferred taxes | 16 | €6,687 | €5,007 | -€1,680 | -25.1% |
| Deferred taxes | 168 | €6,687 | €5,007 | -€1,680 | -25.1% |
| Amounts payable | 17/49 | €67,477 | €55,884 | -€11,593 | -17.2% |
| Amounts payable after more than one year | 17 | €30,723 | €15,677 | -€15,045 | -49.0% |
| Financial debts | 170/4 | €30,723 | €15,677 | -€15,045 | -49.0% |
| Amounts payable within one year | 42/48 | €36,531 | €39,969 | +€3,438 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €14,439 | €15,045 | +€606 | +4.2% |
| Trade debts | 44 | €17,192 | €11,140 | -€6,052 | -35.2% |
| Suppliers | 440/4 | €17,192 | €11,140 | -€6,052 | -35.2% |
| Taxes, remuneration and social security | 45 | €4,900 | €13,784 | +€8,884 | +181% |
| Taxes | 450/3 | €4,900 | €12,584 | +€7,684 | +157% |
| Remuneration and social security | 454/9 | €0 | €1,200 | +€1,200 | |
| Accrued charges and deferred income | 492/3 | €223 | €238 | +€15 | +6.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €49,886 | €0 | -€49,886 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,004 | €19,004 | = | 0.0% |
| Other operating charges | 640/8 | €496 | €451 | -€46 | -9.2% |
| Gross operating margin | 9900 | €102,097 | €73,472 | -€28,625 | -28.0% |
| Operating profit (loss) | 9901 | €32,711 | €54,018 | +€21,307 | +65.1% |
| Financial income | 75/76B | €369 | €450 | +€80 | +21.7% |
| Recurring financial income | 75 | €369 | €450 | +€80 | +21.7% |
| Financial charges | 65/66B | €2,415 | €401 | -€2,014 | -83.4% |
| Recurring financial charges | 65 | €2,415 | €401 | -€2,014 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €30,666 | €54,067 | +€23,401 | +76.3% |
| Transfer from deferred taxes | 780 | €1,680 | €1,680 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €10,496 | €17,191 | +€6,695 | +63.8% |
| Profit (loss) for the period | 9904 | €21,850 | €38,556 | +€16,706 | +76.5% |
| Transfer from tax-exempt reserves | 789 | €6,720 | €6,720 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €28,570 | €45,276 | +€16,706 | +58.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.