THUISVERPLEGING JANNY: 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 JANNY
Largest movements
- Current investments +€26,699
new in 2025: €26,699
- Tangible fixed assets -€15,444
down €15,444 (-29.4%), from €52,602 to €37,158
of which Furniture and vehicles: -€14,648
- Cash +€10,049
up €10,049 (+9.8%), from €102,855 to €112,904
mainly Net result for the year (+€25,100) and Depreciation (+€15,444)
- Receivables within one year +€5,424
up €5,424 (+86.1%), from €6,301 to €11,724
of which Trade receivables: +€4,125
- Reserves +€25,100
up €25,100 (+21.2%), from €118,535 to €143,635
of which Distributable reserves: +€26,450
- Debts after one year -€10,144
down €10,144 (-39.1%), from €25,951 to €15,807
- Tax, wage and social debts +€7,863
up €7,863 (+524%), from €1,500 to €9,363
of which Taxes: +€7,863
- Trade debts +€3,767
up €3,767 (+700%), from €538 to €4,305
- Gross operating margin +€24,874
up €24,874 (+86.2%), from €28,841 to €53,715
- Taxes +€8,717
up €8,717 (+222%), from €3,918 to €12,635
- Financial income +€906
new in 2025: €906
- Financial charges +€623
up €623 (+51.6%), from €1,207 to €1,830
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 | €164,101 | €190,776 | +€26,674 | +16.3% |
| Fixed assets | 21/28 | €52,602 | €37,158 | -€15,444 | -29.4% |
| Tangible fixed assets | 22/27 | €52,602 | €37,158 | -€15,444 | -29.4% |
| Plant, machinery and equipment | 23 | €3,143 | €2,347 | -€796 | -25.3% |
| Furniture and vehicles | 24 | €49,459 | €34,811 | -€14,648 | -29.6% |
| Current assets | 29/58 | €111,499 | €153,617 | +€42,118 | +37.8% |
| Amounts receivable within one year | 40/41 | €6,301 | €11,724 | +€5,424 | +86.1% |
| Trade receivables | 40 | €6,101 | €10,226 | +€4,125 | +67.6% |
| Other amounts receivable | 41 | €200 | €1,498 | +€1,298 | +649% |
| Current investments | 50/53 | - | €26,699 | +€26,699 | |
| Cash at bank and in hand | 54/58 | €102,855 | €112,904 | +€10,049 | +9.8% |
| Deferred charges and accrued income | 490/1 | €2,343 | €2,290 | -€53 | -2.3% |
| Total equity and liabilities | 10/49 | €164,101 | €190,776 | +€26,674 | +16.3% |
| Equity | 10/15 | €124,735 | €149,835 | +€25,100 | +20.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,535 | €143,635 | +€25,100 | +21.2% |
| Tax-exempt reserves | 132 | €4,612 | €3,262 | -€1,350 | -29.3% |
| Distributable reserves | 133 | €113,923 | €140,373 | +€26,450 | +23.2% |
| Provisions and deferred taxes | 16 | €1,537 | €1,087 | -€450 | -29.3% |
| Deferred taxes | 168 | €1,537 | €1,087 | -€450 | -29.3% |
| Amounts payable | 17/49 | €37,829 | €39,853 | +€2,024 | +5.4% |
| Amounts payable after more than one year | 17 | €25,951 | €15,807 | -€10,144 | -39.1% |
| Financial debts | 170/4 | €25,951 | €15,807 | -€10,144 | -39.1% |
| Amounts payable within one year | 42/48 | €11,878 | €23,812 | +€11,934 | +100% |
| Current portion of amounts payable after more than one year | 42 | €9,840 | €10,144 | +€304 | +3.1% |
| Trade debts | 44 | €538 | €4,305 | +€3,767 | +700% |
| Suppliers | 440/4 | €538 | €4,305 | +€3,767 | +700% |
| Taxes, remuneration and social security | 45 | €1,500 | €9,363 | +€7,863 | +524% |
| Taxes | 450/3 | - | €7,863 | +€7,863 | |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €234 | +€234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,370 | €15,444 | +€74 | +0.5% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €28,841 | €53,715 | +€24,874 | +86.2% |
| Operating profit (loss) | 9901 | €13,410 | €38,209 | +€24,800 | +185% |
| Financial income | 75/76B | - | €906 | +€906 | |
| Recurring financial income | 75 | - | €906 | +€906 | |
| Financial charges | 65/66B | €1,207 | €1,830 | +€623 | +51.6% |
| Recurring financial charges | 65 | €1,207 | €1,830 | +€623 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €12,202 | €37,285 | +€25,082 | +206% |
| Transfer from deferred taxes | 780 | €450 | €450 | = | 0.0% |
| Income taxes | 67/77 | €3,918 | €12,635 | +€8,717 | +222% |
| Profit (loss) for the period | 9904 | €8,735 | €25,100 | +€16,365 | +187% |
| Transfer from tax-exempt reserves | 789 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,085 | €26,450 | +€16,365 | +162% |
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 27 October 2026 via checked.be.