Thuisverpleging Cezar: 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 Cezar
Largest movements
- Cash +€26,019
up €26,019 (+85.1%), from €30,557 to €56,577
mainly Other debts (+€58,991) and Net result for the year (+€28,020)
- Deferred charges and accrued income -€8,042
down €8,042 (-99.4%), from €8,092 to €50
- Receivables within one year +€6,765
up €6,765, from €0 to €6,765
- Tangible fixed assets -€5,181
down €5,181 (-37.3%), from €13,878 to €8,697
of which Furniture and vehicles: -€4,901
- Other debts +€58,991
up €58,991 (+292%), from €20,222 to €79,212
- Reserves -€48,289
down €48,289 (-100%), from €48,289 to €0
- Tax, wage and social debts +€8,577
up €8,577 (+1,326%), from €647 to €9,224
- Gross operating margin +€28,271
up €28,271 (+185%), from €15,247 to €43,517
- Taxes +€8,945
up €8,945 (+6,411%), from €140 to €9,084
- Depreciation +€3,578
up €3,578 (+223%), from €1,603 to €5,181
- Financial charges -€1,257
down €1,257 (-88.2%), from €1,424 to €167
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 | €92,948 | €112,510 | +€19,562 | +21.0% |
| Fixed assets | 21/28 | €13,978 | €8,797 | -€5,181 | -37.1% |
| Tangible fixed assets | 22/27 | €13,878 | €8,697 | -€5,181 | -37.3% |
| Plant, machinery and equipment | 23 | €280 | €0 | -€280 | -100% |
| Furniture and vehicles | 24 | €13,597 | €8,697 | -€4,901 | -36.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €78,970 | €103,713 | +€24,743 | +31.3% |
| Amounts receivable within one year | 40/41 | €0 | €6,765 | +€6,765 | |
| Trade receivables | 40 | €0 | €6,765 | +€6,765 | |
| Current investments | 50/53 | €40,321 | €40,321 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,557 | €56,577 | +€26,019 | +85.1% |
| Deferred charges and accrued income | 490/1 | €8,092 | €50 | -€8,042 | -99.4% |
| Total equity and liabilities | 10/49 | €92,948 | €112,510 | +€19,562 | +21.0% |
| Equity | 10/15 | €71,789 | €23,500 | -€48,289 | -67.3% |
| Contributions | 10/11 | €23,500 | €23,500 | = | 0.0% |
| Reserves | 13 | €48,289 | €0 | -€48,289 | -100% |
| Distributable reserves | 133 | €48,289 | €0 | -€48,289 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,159 | €89,010 | +€67,851 | +321% |
| Amounts payable within one year | 42/48 | €21,159 | €89,010 | +€67,851 | +321% |
| Trade debts | 44 | €290 | €574 | +€284 | +97.7% |
| Suppliers | 440/4 | €290 | €574 | +€284 | +97.7% |
| Taxes, remuneration and social security | 45 | €647 | €9,224 | +€8,577 | +1,326% |
| Taxes | 450/3 | €647 | €9,224 | +€8,577 | +1,326% |
| Other amounts payable | 47/48 | €20,222 | €79,212 | +€58,991 | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €5,181 | +€3,578 | +223% |
| Other operating charges | 640/8 | €910 | €1,065 | +€155 | +17.0% |
| Gross operating margin | 9900 | €15,247 | €43,517 | +€28,271 | +185% |
| Operating profit (loss) | 9901 | €12,733 | €37,271 | +€24,538 | +193% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,424 | €167 | -€1,257 | -88.2% |
| Recurring financial charges | 65 | €1,424 | €167 | -€1,257 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €11,309 | €37,104 | +€25,795 | +228% |
| Income taxes | 67/77 | €140 | €9,084 | +€8,945 | +6,411% |
| Profit (loss) for the period | 9904 | €11,169 | €28,020 | +€16,851 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €11,169 | €28,020 | +€16,851 | +151% |
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 15 October 2026 via checked.be.