Thuisverpleging Stefan: 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 Stefan
Largest movements
- Intangible fixed assets -€18,018
down €18,018 (-30.0%), from €60,151 to €42,133
- Tangible fixed assets +€16,055
up €16,055 (+669%), from €2,400 to €18,455
of which Furniture and vehicles: +€14,896
- Receivables within one year +€14,141
up €14,141 (+41.0%), from €34,513 to €48,655
- Cash -€7,771
down €7,771 (-50.5%), from €15,381 to €7,610
mainly Investment in fixed assets (net) (-€19,720) and Debts after one year (-€16,649)
- Financial fixed assets +€2,085
new in 2025: €2,085
- Profit (loss) carried forward +€18,389
up €18,389 (+37.1%), from -€49,560 to -€31,171
- Debts after one year -€16,649
down €16,649 (-36.9%), from €45,076 to €28,427
- Tax, wage and social debts +€10,644
up €10,644 (+143%), from €7,462 to €18,106
of which Remuneration and social security: +€10,382
- Other debts -€7,640
down €7,640 (-14.8%), from €51,684 to €44,044
- Trade debts +€2,437
up €2,437 (+7.4%), from €32,755 to €35,192
- Gross operating margin +€109,536
up €109,536 (+392%), from €27,973 to €137,509
- Staff costs +€78,070
up €78,070 (+727%), from €10,732 to €88,802
- Depreciation -€3,893
down €3,893 (-16.6%), from €23,491 to €19,598
- Financial charges +€2,492
up €2,492 (+55.2%), from €4,514 to €7,007
- Other operating charges -€2,340
down €2,340 (-41.8%), from €5,600 to €3,259
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 | €113,403 | €121,526 | +€8,123 | +7.2% |
| Fixed assets | 21/28 | €62,551 | €62,673 | +€122 | +0.2% |
| Intangible fixed assets | 21 | €60,151 | €42,133 | -€18,018 | -30.0% |
| Tangible fixed assets | 22/27 | €2,400 | €18,455 | +€16,055 | +669% |
| Land and buildings | 22 | €1,189 | €1,007 | -€182 | -15.3% |
| Plant, machinery and equipment | 23 | - | €1,340 | +€1,340 | |
| Furniture and vehicles | 24 | €1,211 | €16,107 | +€14,896 | +1,230% |
| Financial fixed assets | 28 | - | €2,085 | +€2,085 | |
| Current assets | 29/58 | €50,852 | €58,853 | +€8,001 | +15.7% |
| Amounts receivable within one year | 40/41 | €34,513 | €48,655 | +€14,141 | +41.0% |
| Trade receivables | 40 | €34,513 | €48,655 | +€14,141 | +41.0% |
| Cash at bank and in hand | 54/58 | €15,381 | €7,610 | -€7,771 | -50.5% |
| Deferred charges and accrued income | 490/1 | €958 | €2,588 | +€1,630 | +170% |
| Total equity and liabilities | 10/49 | €113,403 | €121,526 | +€8,123 | +7.2% |
| Equity | 10/15 | -€39,281 | -€20,893 | +€18,389 | +46.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €4,278 | €4,278 | = | 0.0% |
| Distributable reserves | 133 | €4,278 | €4,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,560 | -€31,171 | +€18,389 | +37.1% |
| Amounts payable | 17/49 | €152,684 | €142,419 | -€10,266 | -6.7% |
| Amounts payable after more than one year | 17 | €45,076 | €28,427 | -€16,649 | -36.9% |
| Financial debts | 170/4 | €45,076 | €28,427 | -€16,649 | -36.9% |
| Amounts payable within one year | 42/48 | €107,608 | €113,991 | +€6,383 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €15,706 | €16,649 | +€943 | +6.0% |
| Trade debts | 44 | €32,755 | €35,192 | +€2,437 | +7.4% |
| Suppliers | 440/4 | €32,755 | €35,192 | +€2,437 | +7.4% |
| Taxes, remuneration and social security | 45 | €7,462 | €18,106 | +€10,644 | +143% |
| Taxes | 450/3 | €1,285 | €1,547 | +€262 | +20.4% |
| Remuneration and social security | 454/9 | €6,177 | €16,559 | +€10,382 | +168% |
| Other amounts payable | 47/48 | €51,684 | €44,044 | -€7,640 | -14.8% |
| Non-recurring operating income | 76A | €9,973 | - | -€9,973 | |
| Remuneration, social security and pensions | 62 | €10,732 | €88,802 | +€78,070 | +727% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,491 | €19,598 | -€3,893 | -16.6% |
| Other operating charges | 640/8 | €5,600 | €3,259 | -€2,340 | -41.8% |
| Gross operating margin | 9900 | €27,973 | €137,509 | +€109,536 | +392% |
| Operating profit (loss) | 9901 | -€11,849 | €25,850 | +€37,699 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,514 | €7,007 | +€2,492 | +55.2% |
| Recurring financial charges | 65 | €4,514 | €7,007 | +€2,492 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,363 | €18,843 | +€35,206 | |
| Income taxes | 67/77 | €193 | €455 | +€262 | +136% |
| Profit (loss) for the period | 9904 | -€16,556 | €18,389 | +€34,944 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,556 | €18,389 | +€34,944 |
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.