THUISVERPLEGING SARAC: 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 SARAC
Largest movements
- Receivables within one year +€8,070
up €8,070 (+105%), from €7,686 to €15,756
of which Trade receivables: +€5,766
- Cash -€4,939
down €4,939 (-23.6%), from €20,905 to €15,966
mainly Receivables within one year (-€8,070) and Net result for the year (-€1,265)
- Deferred charges and accrued income +€354
up €354 (+54.1%), from €655 to €1,009
- Trade debts +€2,406
up €2,406 (+725%), from €332 to €2,738
- Tax, wage and social debts +€2,344
up €2,344 (+32.0%), from €7,318 to €9,662
- Profit (loss) carried forward -€1,265
new in 2025: -€1,265
- Gross operating margin -€22,649
down €22,649 (-81.1%), from €27,912 to €5,263
- Taxes -€4,974
down €4,974 (-68.0%), from €7,318 to €2,344
- Financial charges +€1,766
up €1,766 (+2,526%), from €70 to €1,836
- Other operating charges +€1,210
up €1,210 (+100%), from €1,206 to €2,416
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 | €29,470 | €32,956 | +€3,485 | +11.8% |
| Fixed assets | 21/28 | €225 | €225 | = | 0.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €29,245 | €32,731 | +€3,485 | +11.9% |
| Amounts receivable within one year | 40/41 | €7,686 | €15,756 | +€8,070 | +105% |
| Trade receivables | 40 | €7,686 | €13,452 | +€5,766 | +75.0% |
| Other amounts receivable | 41 | - | €2,304 | +€2,304 | |
| Cash at bank and in hand | 54/58 | €20,905 | €15,966 | -€4,939 | -23.6% |
| Deferred charges and accrued income | 490/1 | €655 | €1,009 | +€354 | +54.1% |
| Total equity and liabilities | 10/49 | €29,470 | €32,956 | +€3,485 | +11.8% |
| Equity | 10/15 | €21,820 | €20,556 | -€1,265 | -5.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,320 | €19,320 | = | 0.0% |
| Distributable reserves | 133 | €19,320 | €19,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,265 | -€1,265 | |
| Amounts payable | 17/49 | €7,650 | €12,400 | +€4,750 | +62.1% |
| Amounts payable within one year | 42/48 | €7,650 | €12,400 | +€4,750 | +62.1% |
| Trade debts | 44 | €332 | €2,738 | +€2,406 | +725% |
| Suppliers | 440/4 | €332 | €2,738 | +€2,406 | +725% |
| Taxes, remuneration and social security | 45 | €7,318 | €9,662 | +€2,344 | +32.0% |
| Taxes | 450/3 | €7,318 | €9,662 | +€2,344 | +32.0% |
| Other operating charges | 640/8 | €1,206 | €2,416 | +€1,210 | +100% |
| Gross operating margin | 9900 | €27,912 | €5,263 | -€22,649 | -81.1% |
| Operating profit (loss) | 9901 | €26,706 | €2,847 | -€23,859 | -89.3% |
| Financial income | 75/76B | €2 | €68 | +€66 | +3,112% |
| Recurring financial income | 75 | €2 | €68 | +€66 | +3,112% |
| Financial charges | 65/66B | €70 | €1,836 | +€1,766 | +2,526% |
| Recurring financial charges | 65 | €70 | €1,836 | +€1,766 | +2,526% |
| Profit (loss) for the period before taxes | 9903 | €26,638 | €1,079 | -€25,559 | -95.9% |
| Income taxes | 67/77 | €7,318 | €2,344 | -€4,974 | -68.0% |
| Profit (loss) for the period | 9904 | €19,320 | -€1,265 | -€20,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,320 | -€1,265 | -€20,585 |
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 30 October 2026 via checked.be.