Thuisverpleging Koen: 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 Koen
Largest movements
- Tangible fixed assets -€8,379
down €8,379 (-66.6%), from €12,573 to €4,194
of which Furniture and vehicles: -€8,125
- Cash +€5,556
up €5,556 (+48.4%), from €11,469 to €17,025
mainly Other debts (+€8,257) and Investment in fixed assets (net) (+€6,550)
- Receivables within one year -€3,412
down €3,412 (-46.2%), from €7,390 to €3,978
of which Trade receivables: -€4,340
- Reserves -€9,612
down €9,612 (-42.8%), from €22,439 to €12,827
- Other debts +€8,257
up €8,257 (+8,089%), from €102 to €8,359
- Current portion of long-term debt -€4,179
no longer reported in 2026 (was €4,179)
- Trade debts -€701
down €701 (-25.8%), from €2,711 to €2,010
- Gross operating margin +€1,311
up €1,311 (+20.3%), from €6,445 to €7,755
- Financial charges +€861
up €861 (+192%), from €448 to €1,310
- Depreciation -€574
down €574 (-23.9%), from €2,403 to €1,829
- Other operating charges -€90
down €90 (-12.1%), from €745 to €655
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,432 | €25,197 | -€6,235 | -19.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,573 | €4,194 | -€8,379 | -66.6% |
| Tangible fixed assets | 22/27 | €12,573 | €4,194 | -€8,379 | -66.6% |
| Plant, machinery and equipment | 23 | €488 | €234 | -€254 | -52.0% |
| Furniture and vehicles | 24 | €12,084 | €3,959 | -€8,125 | -67.2% |
| Current assets | 29/58 | €18,859 | €21,003 | +€2,144 | +11.4% |
| Amounts receivable within one year | 40/41 | €7,390 | €3,978 | -€3,412 | -46.2% |
| Trade receivables | 40 | €6,329 | €1,989 | -€4,340 | -68.6% |
| Other amounts receivable | 41 | €1,061 | €1,989 | +€928 | +87.4% |
| Cash at bank and in hand | 54/58 | €11,469 | €17,025 | +€5,556 | +48.4% |
| Total equity and liabilities | 10/49 | €31,432 | €25,197 | -€6,235 | -19.8% |
| Equity | 10/15 | €24,439 | €14,827 | -€9,612 | -39.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,439 | €12,827 | -€9,612 | -42.8% |
| Distributable reserves | 133 | €22,439 | €12,827 | -€9,612 | -42.8% |
| Amounts payable | 17/49 | €6,992 | €10,369 | +€3,377 | +48.3% |
| Amounts payable within one year | 42/48 | €6,992 | €10,369 | +€3,377 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €4,179 | - | -€4,179 | |
| Trade debts | 44 | €2,711 | €2,010 | -€701 | -25.8% |
| Suppliers | 440/4 | €2,711 | €2,010 | -€701 | -25.8% |
| Other amounts payable | 47/48 | €102 | €8,359 | +€8,257 | +8,089% |
| Non-recurring operating income | 76A | - | €10,100 | +€10,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,403 | €1,829 | -€574 | -23.9% |
| Other operating charges | 640/8 | €745 | €655 | -€90 | -12.1% |
| Gross operating margin | 9900 | €6,445 | €7,755 | +€1,311 | +20.3% |
| Operating profit (loss) | 9901 | €3,297 | €5,271 | +€1,974 | +59.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €448 | €1,310 | +€861 | +192% |
| Recurring financial charges | 65 | €448 | €1,310 | +€861 | +192% |
| Profit (loss) for the period before taxes | 9903 | €2,848 | €3,961 | +€1,113 | +39.1% |
| Income taxes | 67/77 | €1,939 | €2,011 | +€72 | +3.7% |
| Profit (loss) for the period | 9904 | €909 | €1,950 | +€1,041 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €909 | €1,950 | +€1,041 | +114% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.