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 -€3,653
down €3,653 (-46.4%), from €7,873 to €4,220
of which Leasing and similar rights: -€2,798
- Deferred charges and accrued income +€3,041
up €3,041 (+20.9%), from €14,574 to €17,615
- Cash +€1,751
up €1,751 (+22.4%), from €7,813 to €9,564
mainly Depreciation (+€3,653) and Trade debts (+€2,338)
- Profit (loss) carried forward -€3,829
no longer reported in 2025 (was €3,829)
- Reserves +€2,929
up €2,929 (+17.2%), from €17,069 to €19,998
- Trade debts +€2,338
up €2,338 (+155%), from €1,510 to €3,848
- Gross operating margin -€3,773
down €3,773 (-28.9%), from €13,058 to €9,285
- Financial charges -€280
down €280 (-13.5%), from €2,067 to €1,787
- Taxes -€196
down €196 (-10.2%), from €1,916 to €1,721
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 | €35,150 | €36,246 | +€1,096 | +3.1% |
| Fixed assets | 21/28 | €7,873 | €4,220 | -€3,653 | -46.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,873 | €4,220 | -€3,653 | -46.4% |
| Plant, machinery and equipment | 23 | €724 | €388 | -€337 | -46.5% |
| Furniture and vehicles | 24 | €678 | €160 | -€518 | -76.4% |
| Leasing and similar rights | 25 | €6,470 | €3,672 | -€2,798 | -43.2% |
| Current assets | 29/58 | €27,277 | €32,026 | +€4,749 | +17.4% |
| Amounts receivable within one year | 40/41 | €4,890 | €4,847 | -€43 | -0.9% |
| Other amounts receivable | 41 | €4,890 | €4,847 | -€43 | -0.9% |
| Cash at bank and in hand | 54/58 | €7,813 | €9,564 | +€1,751 | +22.4% |
| Deferred charges and accrued income | 490/1 | €14,574 | €17,615 | +€3,041 | +20.9% |
| Total equity and liabilities | 10/49 | €35,150 | €36,246 | +€1,096 | +3.1% |
| Equity | 10/15 | €33,297 | €32,398 | -€900 | -2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,069 | €19,998 | +€2,929 | +17.2% |
| Distributable reserves | 133 | €17,069 | €19,998 | +€2,929 | +17.2% |
| Profit (loss) carried forward | 14 | €3,829 | - | -€3,829 | |
| Amounts payable | 17/49 | €1,852 | €3,848 | +€1,996 | +108% |
| Amounts payable within one year | 42/48 | €1,852 | €3,848 | +€1,996 | +108% |
| Trade debts | 44 | €1,510 | €3,848 | +€2,338 | +155% |
| Suppliers | 440/4 | €1,510 | €3,848 | +€2,338 | +155% |
| Taxes, remuneration and social security | 45 | €342 | - | -€342 | |
| Taxes | 450/3 | €342 | - | -€342 | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,653 | €3,653 | = | 0.0% |
| Other operating charges | 640/8 | €550 | €500 | -€51 | -9.2% |
| Gross operating margin | 9900 | €13,058 | €9,285 | -€3,773 | -28.9% |
| Operating profit (loss) | 9901 | €8,855 | €5,132 | -€3,722 | -42.0% |
| Financial charges | 65/66B | €2,067 | €1,787 | -€280 | -13.5% |
| Recurring financial charges | 65 | €2,067 | €1,787 | -€280 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €6,788 | €3,345 | -€3,443 | -50.7% |
| Income taxes | 67/77 | €1,916 | €1,721 | -€196 | -10.2% |
| Profit (loss) for the period | 9904 | €4,871 | €1,624 | -€3,247 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,871 | €1,624 | -€3,247 | -66.7% |
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 21 October 2026 via checked.be.