THUISVERPLEGING LISA: what changed
THUISVERPLEGING LISA
Largest movements
- Cash -€13,183
down €13,183 (-71.6%), from €18,406 to €5,223
mainly Trade debts (-€23,405) and Deferred charges and accrued income (-€765)
- Tangible fixed assets -€793
down €793 (-19.9%), from €3,994 to €3,201
of which Other tangible fixed assets: -€658
- Deferred charges and accrued income +€765
up €765 (+10.8%), from €7,071 to €7,836
- Receivables within one year +€746
new in 2025: €746
- Trade debts -€23,405
down €23,405 (-99.2%), from €23,598 to €192
- Profit (loss) carried forward +€5,144
no longer reported in 2025 (was -€5,144)
- Reserves +€4,634
up €4,634 (+133%), from €3,485 to €8,119
- Tax, wage and social debts +€1,251
up €1,251 (+37.6%), from €3,326 to €4,577
of which Taxes: +€2,951
- Gross operating margin +€16,939
up €16,939, from -€2,206 to €14,732
- Taxes +€2,501
up €2,501 (+1,989%), from €126 to €2,627
- Financial charges -€1,068
down €1,068 (-53.2%), from €2,008 to €940
- Depreciation +€355
up €355 (+80.8%), from €439 to €793
- Other operating charges +€174
up €174 (+40.0%), from €436 to €610
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 | €29,470 | €17,005 | -€12,465 | -42.3% |
| Fixed assets | 21/28 | €3,994 | €3,201 | -€793 | -19.9% |
| Tangible fixed assets | 22/27 | €3,994 | €3,201 | -€793 | -19.9% |
| Furniture and vehicles | 24 | €136 | - | -€136 | |
| Other tangible fixed assets | 26 | €3,858 | €3,201 | -€658 | -17.0% |
| Current assets | 29/58 | €25,476 | €13,805 | -€11,672 | -45.8% |
| Amounts receivable within one year | 40/41 | - | €746 | +€746 | |
| Trade receivables | 40 | - | €746 | +€746 | |
| Cash at bank and in hand | 54/58 | €18,406 | €5,223 | -€13,183 | -71.6% |
| Deferred charges and accrued income | 490/1 | €7,071 | €7,836 | +€765 | +10.8% |
| Total equity and liabilities | 10/49 | €29,470 | €17,005 | -€12,465 | -42.3% |
| Equity | 10/15 | €1,342 | €11,119 | +€9,778 | +729% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,485 | €8,119 | +€4,634 | +133% |
| Distributable reserves | 133 | €3,485 | €8,119 | +€4,634 | +133% |
| Profit (loss) carried forward | 14 | -€5,144 | - | +€5,144 | |
| Amounts payable | 17/49 | €28,129 | €5,886 | -€22,243 | -79.1% |
| Amounts payable within one year | 42/48 | €27,140 | €4,983 | -€22,157 | -81.6% |
| Trade debts | 44 | €23,598 | €192 | -€23,405 | -99.2% |
| Suppliers | 440/4 | €23,598 | €192 | -€23,405 | -99.2% |
| Taxes, remuneration and social security | 45 | €3,326 | €4,577 | +€1,251 | +37.6% |
| Taxes | 450/3 | €1,626 | €4,577 | +€2,951 | +182% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €217 | €214 | -€3 | -1.2% |
| Accrued charges and deferred income | 492/3 | €989 | €903 | -€85 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | €793 | +€355 | +80.8% |
| Other operating charges | 640/8 | €436 | €610 | +€174 | +40.0% |
| Gross operating margin | 9900 | -€2,206 | €14,732 | +€16,939 | |
| Operating profit (loss) | 9901 | -€3,081 | €13,329 | +€16,410 | |
| Financial income | 75/76B | €71 | €15 | -€56 | -78.8% |
| Recurring financial income | 75 | €71 | €15 | -€56 | -78.8% |
| Financial charges | 65/66B | €2,008 | €940 | -€1,068 | -53.2% |
| Recurring financial charges | 65 | €2,008 | €940 | -€1,068 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,018 | €12,404 | +€17,422 | |
| Income taxes | 67/77 | €126 | €2,627 | +€2,501 | +1,989% |
| Profit (loss) for the period | 9904 | -€5,144 | €9,778 | +€14,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,144 | €9,778 | +€14,921 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.