Thuisverpleging Vanhamme Katrien: what changed
Thuisverpleging Vanhamme Katrien
Largest movements
- Receivables within one year -€51,098
down €51,098 (-89.3%), from €57,195 to €6,097
of which Other amounts receivable: -€49,745
- Cash +€21,459
up €21,459 (+47.4%), from €45,269 to €66,728
mainly Receivables within one year (+€51,098) and Net result for the year (+€19,928)
- Tangible fixed assets -€6,915
down €6,915 (-23.7%), from €29,129 to €22,214
- Reserves -€38,081
down €38,081 (-32.6%), from €116,757 to €78,676
- Other debts +€1,964
new in 2025: €1,964
- Gross operating margin +€6,702
up €6,702 (+22.3%), from €30,018 to €36,720
- Taxes +€2,433
up €2,433 (+30.0%), from €8,098 to €10,531
- Depreciation +€2,095
up €2,095 (+44.1%), from €4,756 to €6,851
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,108 | €95,533 | -€36,575 | -27.7% |
| Fixed assets | 21/28 | €29,129 | €22,214 | -€6,915 | -23.7% |
| Tangible fixed assets | 22/27 | €29,129 | €22,214 | -€6,915 | -23.7% |
| Furniture and vehicles | 24 | €29,129 | €22,214 | -€6,915 | -23.7% |
| Current assets | 29/58 | €102,979 | €73,319 | -€29,660 | -28.8% |
| Amounts receivable within one year | 40/41 | €57,195 | €6,097 | -€51,098 | -89.3% |
| Trade receivables | 40 | €4,488 | €3,136 | -€1,352 | -30.1% |
| Other amounts receivable | 41 | €52,707 | €2,962 | -€49,745 | -94.4% |
| Cash at bank and in hand | 54/58 | €45,269 | €66,728 | +€21,459 | +47.4% |
| Deferred charges and accrued income | 490/1 | €515 | €493 | -€21 | -4.1% |
| Total equity and liabilities | 10/49 | €132,108 | €95,533 | -€36,575 | -27.7% |
| Equity | 10/15 | €129,157 | €91,076 | -€38,081 | -29.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €116,757 | €78,676 | -€38,081 | -32.6% |
| Distributable reserves | 133 | €116,757 | €78,676 | -€38,081 | -32.6% |
| Amounts payable | 17/49 | €2,951 | €4,457 | +€1,505 | +51.0% |
| Amounts payable within one year | 42/48 | €2,951 | €4,457 | +€1,505 | +51.0% |
| Trade debts | 44 | €294 | - | -€294 | |
| Suppliers | 440/4 | €294 | - | -€294 | |
| Taxes, remuneration and social security | 45 | €2,657 | €2,493 | -€164 | -6.2% |
| Taxes | 450/3 | €2,657 | €1,993 | -€664 | -25.0% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | - | €1,964 | +€1,964 | |
| Non-recurring operating income | 76A | €9,962 | - | -€9,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,756 | €6,851 | +€2,095 | +44.1% |
| Other operating charges | 640/8 | €710 | €500 | -€210 | -29.6% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €30,018 | €36,720 | +€6,702 | +22.3% |
| Operating profit (loss) | 9901 | €24,552 | €29,306 | +€4,754 | +19.4% |
| Financial income | 75/76B | €1,266 | €1,311 | +€45 | +3.5% |
| Recurring financial income | 75 | €1,266 | €1,311 | +€45 | +3.5% |
| Financial charges | 65/66B | €153 | €158 | +€4 | +2.8% |
| Recurring financial charges | 65 | €153 | €158 | +€4 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €25,665 | €30,459 | +€4,794 | +18.7% |
| Income taxes | 67/77 | €8,098 | €10,531 | +€2,433 | +30.0% |
| Profit (loss) for the period | 9904 | €17,567 | €19,928 | +€2,361 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,567 | €19,928 | +€2,361 | +13.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.