Thuisverpleging Verhoeyen Sofie: 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 Verhoeyen Sofie
Largest movements
- Cash +€12,758
up €12,758 (+181%), from €7,049 to €19,807
mainly Depreciation (+€11,230) and Deferred charges and accrued income (+€6,455)
- Tangible fixed assets -€8,151
down €8,151 (-39.9%), from €20,430 to €12,278
of which Furniture and vehicles: -€9,246
- Deferred charges and accrued income -€6,455
down €6,455 (-43.8%), from €14,736 to €8,280
- Receivables within one year -€1,663
down €1,663 (-81.3%), from €2,045 to €383
of which Trade receivables: -€1,663
- Debts after one year -€6,299
down €6,299 (-65.9%), from €9,556 to €3,257
- Reserves +€5,283
up €5,283 (+94.6%), from €5,586 to €10,869
- Trade debts -€1,932
down €1,932 (-100%), from €1,932 to €0
- Accrued charges and deferred income -€874
down €874 (-100%), from €874 to €0
- Gross operating margin +€7,637
up €7,637 (+52.8%), from €14,468 to €22,104
- Depreciation +€5,477
up €5,477 (+95.2%), from €5,753 to €11,230
- Taxes +€792
up €792 (+37.4%), from €2,117 to €2,910
- Other operating charges +€406
up €406 (+26.6%), from €1,529 to €1,935
- Financial charges +€236
up €236 (+46.2%), from €510 to €746
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 | €44,259 | €40,748 | -€3,511 | -7.9% |
| Fixed assets | 21/28 | €20,430 | €12,278 | -€8,151 | -39.9% |
| Tangible fixed assets | 22/27 | €20,430 | €12,278 | -€8,151 | -39.9% |
| Furniture and vehicles | 24 | €13,881 | €4,635 | -€9,246 | -66.6% |
| Other tangible fixed assets | 26 | €6,549 | €7,643 | +€1,094 | +16.7% |
| Current assets | 29/58 | €23,829 | €28,470 | +€4,640 | +19.5% |
| Amounts receivable within one year | 40/41 | €2,045 | €383 | -€1,663 | -81.3% |
| Trade receivables | 40 | €1,663 | €0 | -€1,663 | -100% |
| Other amounts receivable | 41 | €383 | €383 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,049 | €19,807 | +€12,758 | +181% |
| Deferred charges and accrued income | 490/1 | €14,736 | €8,280 | -€6,455 | -43.8% |
| Total equity and liabilities | 10/49 | €44,259 | €40,748 | -€3,511 | -7.9% |
| Equity | 10/15 | €24,186 | €29,469 | +€5,283 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,586 | €10,869 | +€5,283 | +94.6% |
| Distributable reserves | 133 | €5,586 | €10,869 | +€5,283 | +94.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €20,073 | €11,279 | -€8,794 | -43.8% |
| Amounts payable after more than one year | 17 | €9,556 | €3,257 | -€6,299 | -65.9% |
| Financial debts | 170/4 | €9,556 | €3,257 | -€6,299 | -65.9% |
| Amounts payable within one year | 42/48 | €9,643 | €8,022 | -€1,621 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €6,024 | €6,299 | +€276 | +4.6% |
| Trade debts | 44 | €1,932 | €0 | -€1,932 | -100% |
| Suppliers | 440/4 | €1,932 | €0 | -€1,932 | -100% |
| Taxes, remuneration and social security | 45 | €150 | €470 | +€320 | +213% |
| Taxes | 450/3 | €150 | €470 | +€320 | +213% |
| Other amounts payable | 47/48 | €1,538 | €1,253 | -€285 | -18.5% |
| Accrued charges and deferred income | 492/3 | €874 | €0 | -€874 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,753 | €11,230 | +€5,477 | +95.2% |
| Other operating charges | 640/8 | €1,529 | €1,935 | +€406 | +26.6% |
| Gross operating margin | 9900 | €14,468 | €22,104 | +€7,637 | +52.8% |
| Operating profit (loss) | 9901 | €7,186 | €8,939 | +€1,753 | +24.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €510 | €746 | +€236 | +46.2% |
| Recurring financial charges | 65 | €510 | €746 | +€236 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €6,675 | €8,193 | +€1,518 | +22.7% |
| Income taxes | 67/77 | €2,117 | €2,910 | +€792 | +37.4% |
| Profit (loss) for the period | 9904 | €4,558 | €5,283 | +€725 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,558 | €5,283 | +€725 | +15.9% |
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.