THUISVERPLEGING CINDY SMETS: what changed
THUISVERPLEGING CINDY SMETS
Largest movements
- Cash +€35,137
up €35,137 (+20.4%), from €172,534 to €207,671
mainly Net result for the year (+€26,956) and Depreciation (+€9,314)
- Tangible fixed assets -€9,314
down €9,314 (-35.8%), from €25,995 to €16,682
of which Furniture and vehicles: -€5,091
- Receivables within one year +€6,033
new in 2025: €6,033
- Deferred charges and accrued income +€3,275
up €3,275 (+20.0%), from €16,406 to €19,681
- Reserves +€26,956
up €26,956 (+25.3%), from €106,579 to €133,535
of which Distributable reserves: +€26,956
- Trade debts +€4,782
up €4,782 (+4,036%), from €118 to €4,900
- Tax, wage and social debts +€4,371
up €4,371 (+43.2%), from €10,124 to €14,495
- Gross operating margin +€17,184
up €17,184 (+54.6%), from €31,444 to €48,627
- Taxes +€5,186
up €5,186 (+72.4%), from €7,159 to €12,345
- Depreciation -€924
down €924 (-9.0%), from €10,237 to €9,314
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,935 | €250,067 | +€35,132 | +16.3% |
| Fixed assets | 21/28 | €25,995 | €16,682 | -€9,314 | -35.8% |
| Tangible fixed assets | 22/27 | €25,995 | €16,682 | -€9,314 | -35.8% |
| Land and buildings | 22 | €7,142 | €4,962 | -€2,180 | -30.5% |
| Plant, machinery and equipment | 23 | €2,043 | €0 | -€2,043 | -100% |
| Furniture and vehicles | 24 | €16,810 | €11,719 | -€5,091 | -30.3% |
| Current assets | 29/58 | €188,940 | €233,385 | +€44,445 | +23.5% |
| Amounts receivable within one year | 40/41 | - | €6,033 | +€6,033 | |
| Other amounts receivable | 41 | - | €6,033 | +€6,033 | |
| Cash at bank and in hand | 54/58 | €172,534 | €207,671 | +€35,137 | +20.4% |
| Deferred charges and accrued income | 490/1 | €16,406 | €19,681 | +€3,275 | +20.0% |
| Total equity and liabilities | 10/49 | €214,935 | €250,067 | +€35,132 | +16.3% |
| Equity | 10/15 | €203,716 | €230,672 | +€26,956 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,579 | €133,535 | +€26,956 | +25.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €104,719 | €131,675 | +€26,956 | +25.7% |
| Profit (loss) carried forward | 14 | €78,537 | €78,537 | = | 0.0% |
| Amounts payable | 17/49 | €11,220 | €19,395 | +€8,176 | +72.9% |
| Amounts payable within one year | 42/48 | €11,220 | €19,395 | +€8,176 | +72.9% |
| Trade debts | 44 | €118 | €4,900 | +€4,782 | +4,036% |
| Suppliers | 440/4 | €118 | €4,900 | +€4,782 | +4,036% |
| Taxes, remuneration and social security | 45 | €10,124 | €14,495 | +€4,371 | +43.2% |
| Taxes | 450/3 | €10,124 | €14,495 | +€4,371 | +43.2% |
| Other amounts payable | 47/48 | €977 | €0 | -€977 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,237 | €9,314 | -€924 | -9.0% |
| Other operating charges | 640/8 | €834 | €673 | -€160 | -19.2% |
| Gross operating margin | 9900 | €31,444 | €48,627 | +€17,184 | +54.6% |
| Operating profit (loss) | 9901 | €20,373 | €38,640 | +€18,267 | +89.7% |
| Financial income | 75/76B | €1,090 | €948 | -€142 | -13.1% |
| Recurring financial income | 75 | €1,090 | €948 | -€142 | -13.1% |
| Financial charges | 65/66B | €505 | €287 | -€219 | -43.3% |
| Recurring financial charges | 65 | €505 | €287 | -€219 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €20,958 | €39,302 | +€18,344 | +87.5% |
| Income taxes | 67/77 | €7,159 | €12,345 | +€5,186 | +72.4% |
| Profit (loss) for the period | 9904 | €13,798 | €26,956 | +€13,158 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,798 | €26,956 | +€13,158 | +95.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.