Thuisverpleging Sofie Maes: 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 Sofie Maes
Largest movements
- Current investments +€75,000
up €75,000 (+115%), from €65,000 to €140,000
- Tangible fixed assets -€36,169
down €36,169 (-21.5%), from €168,378 to €132,209
- Cash -€21,490
down €21,490 (-36.9%), from €58,216 to €36,726
mainly Current investments (-€75,000) and Contributions, distributions and other (-€15,338)
- Reserves +€34,018
up €34,018 (+16.0%), from €212,912 to €246,930
- Debts after one year -€9,705
down €9,705 (-26.6%), from €36,534 to €26,829
- Current portion of long-term debt -€6,287
down €6,287 (-39.3%), from €15,992 to €9,705
- Gross operating margin -€7,315
down €7,315 (-6.2%), from €118,392 to €111,077
- Taxes -€2,301
down €2,301 (-10.1%), from €22,783 to €20,482
- Depreciation +€1,810
up €1,810 (+5.1%), from €35,248 to €37,058
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 | €336,238 | €350,552 | +€14,314 | +4.3% |
| Fixed assets | 21/28 | €168,378 | €132,209 | -€36,169 | -21.5% |
| Tangible fixed assets | 22/27 | €168,378 | €132,209 | -€36,169 | -21.5% |
| Land and buildings | 22 | €61,920 | €53,280 | -€8,640 | -14.0% |
| Plant, machinery and equipment | 23 | €12,964 | €9,141 | -€3,823 | -29.5% |
| Furniture and vehicles | 24 | €24,392 | €11,004 | -€13,389 | -54.9% |
| Other tangible fixed assets | 26 | €69,101 | €58,784 | -€10,318 | -14.9% |
| Current assets | 29/58 | €167,860 | €218,343 | +€50,483 | +30.1% |
| Current investments | 50/53 | €65,000 | €140,000 | +€75,000 | +115% |
| Cash at bank and in hand | 54/58 | €58,216 | €36,726 | -€21,490 | -36.9% |
| Deferred charges and accrued income | 490/1 | €44,644 | €41,617 | -€3,027 | -6.8% |
| Total equity and liabilities | 10/49 | €336,238 | €350,552 | +€14,314 | +4.3% |
| Equity | 10/15 | €257,450 | €291,469 | +€34,018 | +13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €212,912 | €246,930 | +€34,018 | +16.0% |
| Distributable reserves | 133 | €212,912 | €246,930 | +€34,018 | +16.0% |
| Profit (loss) carried forward | 14 | €32,139 | €32,139 | = | 0.0% |
| Amounts payable | 17/49 | €78,788 | €59,083 | -€19,705 | -25.0% |
| Amounts payable after more than one year | 17 | €36,534 | €26,829 | -€9,705 | -26.6% |
| Financial debts | 170/4 | €36,534 | €26,829 | -€9,705 | -26.6% |
| Amounts payable within one year | 42/48 | €40,227 | €29,727 | -€10,500 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €15,992 | €9,705 | -€6,287 | -39.3% |
| Financial debts | 43 | €3,809 | €5,503 | +€1,694 | +44.5% |
| Credit institutions | 430/8 | €3,809 | €5,503 | +€1,694 | +44.5% |
| Trade debts | 44 | €3,225 | €2,176 | -€1,049 | -32.5% |
| Suppliers | 440/4 | €3,225 | €2,176 | -€1,049 | -32.5% |
| Taxes, remuneration and social security | 45 | €11,345 | €8,595 | -€2,750 | -24.2% |
| Taxes | 450/3 | €8,645 | €6,595 | -€2,050 | -23.7% |
| Remuneration and social security | 454/9 | €2,700 | €2,000 | -€700 | -25.9% |
| Other amounts payable | 47/48 | €5,857 | €3,748 | -€2,109 | -36.0% |
| Accrued charges and deferred income | 492/3 | €2,027 | €2,527 | +€500 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,248 | €37,058 | +€1,810 | +5.1% |
| Other operating charges | 640/8 | €1,052 | €1,273 | +€221 | +21.0% |
| Non-recurring operating charges | 66A | €0 | €3,190 | +€3,190 | |
| Gross operating margin | 9900 | €118,392 | €111,077 | -€7,315 | -6.2% |
| Operating profit (loss) | 9901 | €82,092 | €69,555 | -€12,537 | -15.3% |
| Financial income | 75/76B | €2,444 | €1,590 | -€854 | -34.9% |
| Recurring financial income | 75 | €2,444 | €1,590 | -€854 | -34.9% |
| Financial charges | 65/66B | €2,394 | €1,307 | -€1,087 | -45.4% |
| Recurring financial charges | 65 | €2,394 | €1,307 | -€1,087 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €82,142 | €69,838 | -€12,304 | -15.0% |
| Income taxes | 67/77 | €22,783 | €20,482 | -€2,301 | -10.1% |
| Profit (loss) for the period | 9904 | €59,359 | €49,357 | -€10,002 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,359 | €49,357 | -€10,002 | -16.9% |
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 22 October 2026 via checked.be.