THUISVERPLEGING PETER HEERMAN: 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 PETER HEERMAN
Largest movements
- Cash +€10,203
up €10,203 (+17.6%), from €58,002 to €68,205
mainly Net result for the year (+€18,083) and Depreciation (+€9,559)
- Tangible fixed assets -€6,667
down €6,667 (-71.0%), from €9,396 to €2,729
of which Furniture and vehicles: -€6,413
- Other debts +€1,508
up €1,508 (+63.3%), from €2,381 to €3,889
- Trade debts +€778
up €778 (+73.6%), from €1,056 to €1,834
- Gross operating margin +€21,375
up €21,375 (+141%), from €15,125 to €36,500
- Taxes +€5,891
up €5,891 (+435%), from €1,353 to €7,244
- Depreciation -€449
down €449 (-4.5%), from €10,008 to €9,559
- Other operating charges +€371
up €371 (+38.4%), from €966 to €1,337
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 | €71,403 | €74,383 | +€2,980 | +4.2% |
| Fixed assets | 21/28 | €9,528 | €2,861 | -€6,667 | -70.0% |
| Tangible fixed assets | 22/27 | €9,396 | €2,729 | -€6,667 | -71.0% |
| Plant, machinery and equipment | 23 | €254 | €0 | -€254 | -100% |
| Furniture and vehicles | 24 | €9,142 | €2,729 | -€6,413 | -70.1% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €61,875 | €71,522 | +€9,647 | +15.6% |
| Amounts receivable within one year | 40/41 | €2,147 | €2,147 | = | 0.0% |
| Other amounts receivable | 41 | €2,147 | €2,147 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,002 | €68,205 | +€10,203 | +17.6% |
| Deferred charges and accrued income | 490/1 | €1,726 | €1,170 | -€556 | -32.2% |
| Total equity and liabilities | 10/49 | €71,403 | €74,383 | +€2,980 | +4.2% |
| Equity | 10/15 | €64,675 | €64,641 | -€34 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,475 | €58,441 | -€34 | -0.1% |
| Distributable reserves | 133 | €58,475 | €58,441 | -€34 | -0.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,728 | €9,742 | +€3,014 | +44.8% |
| Amounts payable within one year | 42/48 | €6,728 | €9,742 | +€3,014 | +44.8% |
| Trade debts | 44 | €1,056 | €1,834 | +€778 | +73.6% |
| Suppliers | 440/4 | €1,056 | €1,834 | +€778 | +73.6% |
| Taxes, remuneration and social security | 45 | €3,290 | €4,019 | +€729 | +22.1% |
| Taxes | 450/3 | €2,090 | €2,819 | +€729 | +34.9% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €2,381 | €3,889 | +€1,508 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,008 | €9,559 | -€449 | -4.5% |
| Other operating charges | 640/8 | €966 | €1,337 | +€371 | +38.4% |
| Gross operating margin | 9900 | €15,125 | €36,500 | +€21,375 | +141% |
| Operating profit (loss) | 9901 | €4,151 | €25,604 | +€21,453 | +517% |
| Financial income | 75/76B | €35 | €0 | -€35 | -99.9% |
| Recurring financial income | 75 | €35 | €0 | -€35 | -99.9% |
| Financial charges | 65/66B | €120 | €277 | +€156 | +130% |
| Recurring financial charges | 65 | €120 | €277 | +€156 | +130% |
| Profit (loss) for the period before taxes | 9903 | €4,066 | €25,327 | +€21,262 | +523% |
| Income taxes | 67/77 | €1,353 | €7,244 | +€5,891 | +435% |
| Profit (loss) for the period | 9904 | €2,712 | €18,083 | +€15,371 | +567% |
| Profit (loss) for the period to be appropriated | 9905 | €2,712 | €18,083 | +€15,371 | +567% |
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 25 October 2026 via checked.be.