Thuisverpleging Odeurs Katrien: 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 Odeurs Katrien
Largest movements
- Cash +€59,689
up €59,689 (+51.4%), from €116,229 to €175,918
mainly Net result for the year (+€77,382) and Debts after one year (+€36,583)
- Tangible fixed assets +€47,506
up €47,506 (+356%), from €13,352 to €60,859
of which Furniture and vehicles: +€47,208
- Deferred charges and accrued income +€9,364
up €9,364 (+1,413%), from €663 to €10,027
- Reserves +€77,382
up €77,382 (+65.3%), from €118,571 to €195,953
- Debts after one year +€36,583
new in 2025: €36,583
- Current portion of long-term debt +€9,530
new in 2025: €9,530
- Tax, wage and social debts -€6,132
down €6,132 (-24.9%), from €24,592 to €18,461
- Gross operating margin +€23,957
up €23,957 (+25.0%), from €95,960 to €119,917
- Financial charges +€6,552
up €6,552 (+3,512%), from €187 to €6,738
of which Non-recurring financial charges: +€5,935
- Taxes +€3,808
up €3,808 (+16.5%), from €23,071 to €26,879
- Depreciation +€2,924
up €2,924 (+52.5%), from €5,568 to €8,491
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 | €150,244 | €266,803 | +€116,559 | +77.6% |
| Fixed assets | 21/28 | €13,352 | €60,859 | +€47,506 | +356% |
| Tangible fixed assets | 22/27 | €13,352 | €60,859 | +€47,506 | +356% |
| Plant, machinery and equipment | 23 | €3,361 | €3,659 | +€298 | +8.9% |
| Furniture and vehicles | 24 | €9,991 | €57,199 | +€47,208 | +472% |
| Current assets | 29/58 | €136,892 | €205,944 | +€69,053 | +50.4% |
| Amounts receivable within one year | 40/41 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 40 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €116,229 | €175,918 | +€59,689 | +51.4% |
| Deferred charges and accrued income | 490/1 | €663 | €10,027 | +€9,364 | +1,413% |
| Total equity and liabilities | 10/49 | €150,244 | €266,803 | +€116,559 | +77.6% |
| Equity | 10/15 | €121,071 | €198,453 | +€77,382 | +63.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €118,571 | €195,953 | +€77,382 | +65.3% |
| Distributable reserves | 133 | €118,571 | €195,953 | +€77,382 | +65.3% |
| Amounts payable | 17/49 | €29,173 | €68,350 | +€39,177 | +134% |
| Amounts payable after more than one year | 17 | - | €36,583 | +€36,583 | |
| Financial debts | 170/4 | - | €36,583 | +€36,583 | |
| Amounts payable within one year | 42/48 | €29,173 | €31,768 | +€2,594 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,530 | +€9,530 | |
| Trade debts | 44 | €1,345 | €717 | -€628 | -46.7% |
| Suppliers | 440/4 | €1,345 | €717 | -€628 | -46.7% |
| Taxes, remuneration and social security | 45 | €24,592 | €18,461 | -€6,132 | -24.9% |
| Taxes | 450/3 | €24,592 | €18,461 | -€6,132 | -24.9% |
| Other amounts payable | 47/48 | €3,236 | €3,060 | -€176 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,568 | €8,491 | +€2,924 | +52.5% |
| Other operating charges | 640/8 | €401 | €479 | +€77 | +19.3% |
| Gross operating margin | 9900 | €95,960 | €119,917 | +€23,957 | +25.0% |
| Operating profit (loss) | 9901 | €89,991 | €110,947 | +€20,956 | +23.3% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €187 | €6,738 | +€6,552 | +3,512% |
| Recurring financial charges | 65 | €187 | €803 | +€617 | +331% |
| Non-recurring financial charges | 66B | - | €5,935 | +€5,935 | |
| Profit (loss) for the period before taxes | 9903 | €89,804 | €104,261 | +€14,457 | +16.1% |
| Income taxes | 67/77 | €23,071 | €26,879 | +€3,808 | +16.5% |
| Profit (loss) for the period | 9904 | €66,733 | €77,382 | +€10,649 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,733 | €77,382 | +€10,649 | +16.0% |
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 29 October 2026 via checked.be.