Thuisverpleging Lievegem: what changed
Thuisverpleging Lievegem
Largest movements
- Cash -€74,377
down €74,377 (-81.5%), from €91,279 to €16,902
mainly Receivables after one year (-€28,032) and Other debts (-€19,937)
- Receivables after one year +€28,032
new in 2025: €28,032
- Tangible fixed assets -€12,182
down €12,182 (-22.9%), from €53,087 to €40,905
of which Furniture and vehicles: -€13,124
- Receivables within one year +€6,822
up €6,822, from €0 to €6,822
of which Other amounts receivable: +€6,822
- Other debts -€19,937
down €19,937 (-100%), from €19,937 to €0
- Tax, wage and social debts -€13,195
down €13,195 (-100%), from €13,195 to €0
- Debts after one year -€8,707
down €8,707 (-29.9%), from €29,104 to €20,397
- Profit (loss) carried forward -€6,521
new in 2025: -€6,521
- Reserves -€4,905
down €4,905 (-6.8%), from €72,137 to €67,232
- Gross operating margin -€11,656
down €11,656 (-51.8%), from €22,492 to €10,835
- Taxes -€1,786
down €1,786 (-72.3%), from €2,471 to €685
- Depreciation +€1,574
up €1,574 (+12.5%), from €12,576 to €14,150
- Other operating charges +€736
up €736 (+129%), from €570 to €1,306
- Financial income +€667
up €667, from €0 to €667
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,892 | €96,125 | -€51,767 | -35.0% |
| Fixed assets | 21/28 | €53,087 | €40,905 | -€12,182 | -22.9% |
| Tangible fixed assets | 22/27 | €53,087 | €40,905 | -€12,182 | -22.9% |
| Plant, machinery and equipment | 23 | €1,507 | €2,449 | +€942 | +62.5% |
| Furniture and vehicles | 24 | €51,580 | €38,456 | -€13,124 | -25.4% |
| Current assets | 29/58 | €94,805 | €55,220 | -€39,586 | -41.8% |
| Amounts receivable after more than one year | 29 | - | €28,032 | +€28,032 | |
| Other amounts receivable | 291 | - | €28,032 | +€28,032 | |
| Amounts receivable within one year | 40/41 | €0 | €6,822 | +€6,822 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €6,822 | +€6,822 | |
| Cash at bank and in hand | 54/58 | €91,279 | €16,902 | -€74,377 | -81.5% |
| Deferred charges and accrued income | 490/1 | €3,527 | €3,463 | -€63 | -1.8% |
| Total equity and liabilities | 10/49 | €147,892 | €96,125 | -€51,767 | -35.0% |
| Equity | 10/15 | €75,137 | €63,711 | -€11,426 | -15.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,137 | €67,232 | -€4,905 | -6.8% |
| Distributable reserves | 133 | €72,137 | €67,232 | -€4,905 | -6.8% |
| Profit (loss) carried forward | 14 | - | -€6,521 | -€6,521 | |
| Amounts payable | 17/49 | €72,755 | €32,414 | -€40,341 | -55.4% |
| Amounts payable after more than one year | 17 | €29,104 | €20,397 | -€8,707 | -29.9% |
| Financial debts | 170/4 | €29,104 | €20,397 | -€8,707 | -29.9% |
| Amounts payable within one year | 42/48 | €43,651 | €12,017 | -€31,634 | -72.5% |
| Current portion of amounts payable after more than one year | 42 | €8,290 | €8,707 | +€417 | +5.0% |
| Trade debts | 44 | €2,229 | €3,309 | +€1,081 | +48.5% |
| Suppliers | 440/4 | €2,229 | €3,309 | +€1,081 | +48.5% |
| Taxes, remuneration and social security | 45 | €13,195 | €0 | -€13,195 | -100% |
| Taxes | 450/3 | €13,195 | €0 | -€13,195 | -100% |
| Other amounts payable | 47/48 | €19,937 | €0 | -€19,937 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €10,778 | €0 | -€10,778 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,576 | €14,150 | +€1,574 | +12.5% |
| Other operating charges | 640/8 | €570 | €1,306 | +€736 | +129% |
| Gross operating margin | 9900 | €22,492 | €10,835 | -€11,656 | -51.8% |
| Operating profit (loss) | 9901 | €9,346 | -€4,620 | -€13,966 | |
| Financial income | 75/76B | €0 | €667 | +€667 | |
| Recurring financial income | 75 | €0 | €667 | +€667 | |
| Financial charges | 65/66B | €1,970 | €1,883 | -€87 | -4.4% |
| Recurring financial charges | 65 | €1,970 | €1,883 | -€87 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €7,375 | -€5,837 | -€13,212 | |
| Income taxes | 67/77 | €2,471 | €685 | -€1,786 | -72.3% |
| Profit (loss) for the period | 9904 | €4,905 | -€6,521 | -€11,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,905 | -€6,521 | -€11,426 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.