THUISVERPLEGING MANON MOERMAN: 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 MANON MOERMAN
Largest movements
- Tangible fixed assets -€12,859
down €12,859 (-22.5%), from €57,026 to €44,167
of which Furniture and vehicles: -€12,625
- Receivables within one year +€11,741
up €11,741 (+37.9%), from €31,002 to €42,742
of which Other amounts receivable: +€10,148
- Cash +€8,868
up €8,868 (+94.7%), from €9,361 to €18,229
mainly Net result for the year (+€20,256) and Depreciation (+€17,258)
- Deferred charges and accrued income -€2,787
down €2,787 (-14.1%), from €19,791 to €17,004
- Reserves +€20,256
up €20,256 (+35.2%), from €57,543 to €77,799
- Debts after one year -€15,540
down €15,540 (-40.6%), from €38,313 to €22,773
- Current portion of long-term debt +€3,798
up €3,798 (+25.1%), from €15,111 to €18,909
- Tax, wage and social debts -€3,579
no longer reported in 2025 (was €3,579)
- Gross operating margin +€4,010
up €4,010 (+9.8%), from €40,902 to €44,911
- Depreciation +€867
up €867 (+5.3%), from €16,391 to €17,258
- Other operating charges +€714
up €714 (+297%), from €240 to €953
- Financial income +€474
up €474 (+42.7%), from €1,109 to €1,583
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 | €117,413 | €122,275 | +€4,862 | +4.1% |
| Fixed assets | 21/28 | €57,259 | €44,300 | -€12,959 | -22.6% |
| Intangible fixed assets | 21 | €233 | €133 | -€100 | -42.9% |
| Tangible fixed assets | 22/27 | €57,026 | €44,167 | -€12,859 | -22.5% |
| Furniture and vehicles | 24 | €55,324 | €42,699 | -€12,625 | -22.8% |
| Other tangible fixed assets | 26 | €1,702 | €1,468 | -€234 | -13.7% |
| Current assets | 29/58 | €60,154 | €77,975 | +€17,821 | +29.6% |
| Amounts receivable within one year | 40/41 | €31,002 | €42,742 | +€11,741 | +37.9% |
| Trade receivables | 40 | - | €1,593 | +€1,593 | |
| Other amounts receivable | 41 | €31,002 | €41,150 | +€10,148 | +32.7% |
| Cash at bank and in hand | 54/58 | €9,361 | €18,229 | +€8,868 | +94.7% |
| Deferred charges and accrued income | 490/1 | €19,791 | €17,004 | -€2,787 | -14.1% |
| Total equity and liabilities | 10/49 | €117,413 | €122,275 | +€4,862 | +4.1% |
| Equity | 10/15 | €60,043 | €80,299 | +€20,256 | +33.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €57,543 | €77,799 | +€20,256 | +35.2% |
| Distributable reserves | 133 | €57,543 | €77,799 | +€20,256 | +35.2% |
| Amounts payable | 17/49 | €57,370 | €41,976 | -€15,394 | -26.8% |
| Amounts payable after more than one year | 17 | €38,313 | €22,773 | -€15,540 | -40.6% |
| Financial debts | 170/4 | €38,313 | €22,773 | -€15,540 | -40.6% |
| Amounts payable within one year | 42/48 | €18,895 | €19,203 | +€308 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €15,111 | €18,909 | +€3,798 | +25.1% |
| Trade debts | 44 | €206 | €294 | +€88 | +43.0% |
| Suppliers | 440/4 | €206 | €294 | +€88 | +43.0% |
| Taxes, remuneration and social security | 45 | €3,579 | - | -€3,579 | |
| Taxes | 450/3 | €3,579 | - | -€3,579 | |
| Accrued charges and deferred income | 492/3 | €162 | - | -€162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,391 | €17,258 | +€867 | +5.3% |
| Other operating charges | 640/8 | €240 | €953 | +€714 | +297% |
| Gross operating margin | 9900 | €40,902 | €44,911 | +€4,010 | +9.8% |
| Operating profit (loss) | 9901 | €24,270 | €26,700 | +€2,429 | +10.0% |
| Financial income | 75/76B | €1,109 | €1,583 | +€474 | +42.7% |
| Recurring financial income | 75 | €1,109 | €1,583 | +€474 | +42.7% |
| Financial charges | 65/66B | €1,783 | €1,352 | -€431 | -24.2% |
| Recurring financial charges | 65 | €1,783 | €1,352 | -€431 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €23,597 | €26,931 | +€3,334 | +14.1% |
| Income taxes | 67/77 | €6,316 | €6,676 | +€360 | +5.7% |
| Profit (loss) for the period | 9904 | €17,281 | €20,256 | +€2,975 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,281 | €20,256 | +€2,975 | +17.2% |
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 20 October 2026 via checked.be.