THUISVERPLEGING ELS: 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 ELS
Largest movements
- Tangible fixed assets -€10,461
down €10,461 (-39.2%), from €26,659 to €16,198
of which Furniture and vehicles: -€10,224
- Cash +€5,041
up €5,041 (+8.8%), from €57,566 to €62,607
mainly Depreciation (+€11,931) and Net result for the year (+€5,314)
- Receivables within one year -€3,770
down €3,770 (-6.0%), from €63,353 to €59,582
of which Trade receivables: -€7,056
- Debts after one year -€8,514
down €8,514 (-66.4%), from €12,824 to €4,310
- Reserves +€5,314
up €5,314 (+7.2%), from €74,315 to €79,629
of which Distributable reserves: +€5,314
- Trade debts -€4,727
down €4,727 (-9.3%), from €50,662 to €45,935
- Gross operating margin -€9,515
down €9,515 (-31.2%), from €30,535 to €21,020
- Taxes -€2,376
down €2,376 (-44.0%), from €5,403 to €3,027
- Financial income +€311
up €311 (+12,607%), from €2 to €314
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 | €147,578 | €138,387 | -€9,190 | -6.2% |
| Fixed assets | 21/28 | €26,659 | €16,198 | -€10,461 | -39.2% |
| Tangible fixed assets | 22/27 | €26,659 | €16,198 | -€10,461 | -39.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €237 | €0 | -€237 | -100% |
| Furniture and vehicles | 24 | €26,422 | €16,198 | -€10,224 | -38.7% |
| Current assets | 29/58 | €120,919 | €122,190 | +€1,271 | +1.1% |
| Amounts receivable within one year | 40/41 | €63,353 | €59,582 | -€3,770 | -6.0% |
| Trade receivables | 40 | €35,804 | €28,748 | -€7,056 | -19.7% |
| Other amounts receivable | 41 | €27,549 | €30,834 | +€3,286 | +11.9% |
| Cash at bank and in hand | 54/58 | €57,566 | €62,607 | +€5,041 | +8.8% |
| Total equity and liabilities | 10/49 | €147,578 | €138,387 | -€9,190 | -6.2% |
| Equity | 10/15 | €74,315 | €79,629 | +€5,314 | +7.2% |
| Reserves | 13 | €74,315 | €79,629 | +€5,314 | +7.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,521 | €1,521 | = | 0.0% |
| Distributable reserves | 133 | €70,934 | €76,248 | +€5,314 | +7.5% |
| Amounts payable | 17/49 | €73,263 | €58,758 | -€14,504 | -19.8% |
| Amounts payable after more than one year | 17 | €12,824 | €4,310 | -€8,514 | -66.4% |
| Financial debts | 170/4 | €12,824 | €4,310 | -€8,514 | -66.4% |
| Amounts payable within one year | 42/48 | €60,439 | €54,448 | -€5,991 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €8,374 | €8,514 | +€140 | +1.7% |
| Trade debts | 44 | €50,662 | €45,935 | -€4,727 | -9.3% |
| Suppliers | 440/4 | €50,662 | €45,935 | -€4,727 | -9.3% |
| Taxes, remuneration and social security | 45 | €1,403 | - | -€1,403 | |
| Taxes | 450/3 | €1,403 | - | -€1,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,947 | €11,931 | -€16 | -0.1% |
| Other operating charges | 640/8 | €734 | €680 | -€55 | -7.4% |
| Gross operating margin | 9900 | €30,535 | €21,020 | -€9,515 | -31.2% |
| Operating profit (loss) | 9901 | €17,854 | €8,409 | -€9,445 | -52.9% |
| Financial income | 75/76B | €2 | €314 | +€311 | +12,607% |
| Recurring financial income | 75 | €2 | €314 | +€311 | +12,607% |
| Financial charges | 65/66B | €627 | €382 | -€245 | -39.1% |
| Recurring financial charges | 65 | €627 | €382 | -€245 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €17,230 | €8,342 | -€8,888 | -51.6% |
| Income taxes | 67/77 | €5,403 | €3,027 | -€2,376 | -44.0% |
| Profit (loss) for the period | 9904 | €11,827 | €5,314 | -€6,513 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,827 | €5,314 | -€6,513 | -55.1% |
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 20 October 2026 via checked.be.