Thuisverpleging Van Diest: 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 Van Diest
Largest movements
- Tangible fixed assets -€10,760
down €10,760 (-32.7%), from €32,940 to €22,179
of which Furniture and vehicles: -€10,760
- Cash +€4,396
up €4,396 (+6.4%), from €68,239 to €72,635
mainly Depreciation (+€11,945) and Other debts (+€2,378)
- Receivables within one year +€3,705
up €3,705 (+51.1%), from €7,251 to €10,955
of which Other amounts receivable: +€5,266
- Debts after one year -€5,442
no longer reported in 2025 (was €5,442)
- Other debts +€2,378
up €2,378 (+10.9%), from €21,857 to €24,235
- Profit (loss) carried forward +€1,316
up €1,316 (+415%), from €317 to €1,633
- Gross operating margin -€22,936
down €22,936 (-59.1%), from €38,797 to €15,861
- Taxes -€7,568
down €7,568 (-81.4%), from €9,303 to €1,734
- Depreciation +€865
up €865 (+7.8%), from €11,081 to €11,945
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 | €109,265 | €106,828 | -€2,437 | -2.2% |
| Fixed assets | 21/28 | €32,940 | €22,179 | -€10,760 | -32.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €32,940 | €22,179 | -€10,760 | -32.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €32,940 | €22,179 | -€10,760 | -32.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €76,326 | €84,649 | +€8,323 | +10.9% |
| Stocks and contracts in progress | 3 | €312 | €873 | +€561 | +180% |
| Stocks | 30/36 | €312 | €873 | +€561 | +180% |
| Amounts receivable within one year | 40/41 | €7,251 | €10,955 | +€3,705 | +51.1% |
| Trade receivables | 40 | €7,251 | €5,690 | -€1,561 | -21.5% |
| Other amounts receivable | 41 | - | €5,266 | +€5,266 | |
| Cash at bank and in hand | 54/58 | €68,239 | €72,635 | +€4,396 | +6.4% |
| Deferred charges and accrued income | 490/1 | €524 | €186 | -€339 | -64.6% |
| Total equity and liabilities | 10/49 | €109,265 | €106,828 | -€2,437 | -2.2% |
| Equity | 10/15 | €74,617 | €75,933 | +€1,316 | +1.8% |
| Reserves | 13 | €74,300 | €74,300 | = | 0.0% |
| Distributable reserves | 133 | €74,300 | €74,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €317 | €1,633 | +€1,316 | +415% |
| Amounts payable | 17/49 | €34,648 | €30,895 | -€3,753 | -10.8% |
| Amounts payable after more than one year | 17 | €5,442 | - | -€5,442 | |
| Financial debts | 170/4 | €5,442 | - | -€5,442 | |
| Amounts payable within one year | 42/48 | €29,206 | €30,895 | +€1,689 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €6,365 | €5,442 | -€923 | -14.5% |
| Trade debts | 44 | €788 | €1,218 | +€430 | +54.6% |
| Suppliers | 440/4 | €788 | €1,218 | +€430 | +54.6% |
| Taxes, remuneration and social security | 45 | €196 | - | -€196 | |
| Taxes | 450/3 | €196 | - | -€196 | |
| Other amounts payable | 47/48 | €21,857 | €24,235 | +€2,378 | +10.9% |
| Remuneration, social security and pensions | 62 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,081 | €11,945 | +€865 | +7.8% |
| Other operating charges | 640/8 | €543 | €559 | +€16 | +2.9% |
| Gross operating margin | 9900 | €38,797 | €15,861 | -€22,936 | -59.1% |
| Operating profit (loss) | 9901 | €27,173 | €3,344 | -€23,829 | -87.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €471 | €295 | -€176 | -37.3% |
| Recurring financial charges | 65 | €471 | €295 | -€176 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €26,702 | €3,050 | -€23,652 | -88.6% |
| Income taxes | 67/77 | €9,303 | €1,734 | -€7,568 | -81.4% |
| Profit (loss) for the period | 9904 | €17,400 | €1,316 | -€16,084 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,400 | €1,316 | -€16,084 | -92.4% |
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.