THUISVERPLEGING CM: 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 CM
Largest movements
- Receivables within one year +€196,074
up €196,074 (+2766.1%), from €7,088 to €203,162
of which Other amounts receivable: +€191,874
- Cash -€105,572
down €105,572 (-94.8%), from €111,383 to €5,811
mainly Receivables within one year (-€196,074) and Investment in fixed assets (net) (-€42,104)
- Tangible fixed assets +€36,163
up €36,163 (+1644.0%), from €2,200 to €38,362
of which Furniture and vehicles: +€37,020
- Receivables after one year -€28,000
down €28,000 (-12.7%), from €220,000 to €192,000
- Stocks and contracts -€6,100
no longer reported in 2024 (was €6,100)
- Reserves +€86,923
up €86,923 (+47.4%), from €183,226 to €270,149
- Profit (loss) carried forward -€32,000
down €32,000 (-35.5%), from €90,172 to €58,172
- Debts after one year +€28,933
new in 2024: €28,933
- Other debts -€19,539
down €19,539 (-37.9%), from €51,539 to €32,000
- Current portion of long-term debt +€18,796
new in 2024: €18,796
- Other operating charges +€20,697
up €20,697 (+1352.4%), from €1,530 to €22,227
- Gross operating margin +€19,240
up €19,240 (+15.5%), from €123,882 to €143,122
- Depreciation +€5,040
up €5,040 (+559.5%), from €901 to €5,941
- Financial charges +€2,736
up €2,736 (+73.2%), from €3,736 to €6,472
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €351,041 | €443,214 | +€92,173 | +26.3% |
| Fixed assets | 21/28 | €2,365 | €38,528 | +€36,163 | +1528.9% |
| Tangible fixed assets | 22/27 | €2,200 | €38,362 | +€36,163 | +1644.0% |
| Plant, machinery and equipment | 23 | €1,605 | €748 | -€857 | -53.4% |
| Furniture and vehicles | 24 | €594 | €37,614 | +€37,020 | +6229.1% |
| Financial fixed assets | 28 | €166 | €166 | = | 0.0% |
| Current assets | 29/58 | €348,676 | €404,686 | +€56,011 | +16.1% |
| Amounts receivable after more than one year | 29 | €220,000 | €192,000 | -€28,000 | -12.7% |
| Other amounts receivable | 291 | €220,000 | €192,000 | -€28,000 | -12.7% |
| Stocks and contracts in progress | 3 | €6,100 | - | -€6,100 | |
| Stocks | 30/36 | €6,100 | - | -€6,100 | |
| Amounts receivable within one year | 40/41 | €7,088 | €203,162 | +€196,074 | +2766.1% |
| Trade receivables | 40 | - | €4,200 | +€4,200 | |
| Other amounts receivable | 41 | €7,088 | €198,962 | +€191,874 | +2706.9% |
| Cash at bank and in hand | 54/58 | €111,383 | €5,811 | -€105,572 | -94.8% |
| Deferred charges and accrued income | 490/1 | €4,104 | €3,713 | -€391 | -9.5% |
| Total equity and liabilities | 10/49 | €351,041 | €443,214 | +€92,173 | +26.3% |
| Equity | 10/15 | €274,398 | €329,321 | +€54,923 | +20.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €183,226 | €270,149 | +€86,923 | +47.4% |
| Distributable reserves | 133 | €183,226 | €270,149 | +€86,923 | +47.4% |
| Profit (loss) carried forward | 14 | €90,172 | €58,172 | -€32,000 | -35.5% |
| Amounts payable | 17/49 | €76,643 | €113,894 | +€37,250 | +48.6% |
| Amounts payable after more than one year | 17 | - | €28,933 | +€28,933 | |
| Financial debts | 170/4 | - | €28,933 | +€28,933 | |
| Amounts payable within one year | 42/48 | €76,643 | €84,960 | +€8,317 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | - | €18,796 | +€18,796 | |
| Financial debts | 43 | €3,832 | €5,919 | +€2,088 | +54.5% |
| Credit institutions | 430/8 | €3,832 | €5,919 | +€2,088 | +54.5% |
| Trade debts | 44 | €3,587 | €2,741 | -€845 | -23.6% |
| Suppliers | 440/4 | €3,587 | €2,741 | -€845 | -23.6% |
| Taxes, remuneration and social security | 45 | €17,685 | €25,504 | +€7,819 | +44.2% |
| Taxes | 450/3 | €17,685 | €25,504 | +€7,819 | +44.2% |
| Other amounts payable | 47/48 | €51,539 | €32,000 | -€19,539 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €901 | €5,941 | +€5,040 | +559.5% |
| Other operating charges | 640/8 | €1,530 | €22,227 | +€20,697 | +1352.4% |
| Gross operating margin | 9900 | €123,882 | €143,122 | +€19,240 | +15.5% |
| Operating profit (loss) | 9901 | €121,451 | €114,954 | -€6,497 | -5.3% |
| Financial income | 75/76B | €5,694 | €4,988 | -€707 | -12.4% |
| Recurring financial income | 75 | €5,694 | €4,988 | -€707 | -12.4% |
| Financial charges | 65/66B | €3,736 | €6,472 | +€2,736 | +73.2% |
| Recurring financial charges | 65 | €3,736 | €6,472 | +€2,736 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | €123,409 | €113,470 | -€9,940 | -8.1% |
| Income taxes | 67/77 | €27,951 | €26,547 | -€1,404 | -5.0% |
| Profit (loss) for the period | 9904 | €95,458 | €86,923 | -€8,535 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €95,458 | €86,923 | -€8,535 | -8.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.