TÜRKAN VERPLEGING: 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.
TÜRKAN VERPLEGING
Largest movements
- Current assets -€21,949
down €21,949 (-21.3%), from €103,245 to €81,296
of which Cash: -€28,510
- Equity -€20,100
down €20,100 (-20.3%), from €98,850 to €78,750
of which Profit (loss) carried forward: -€96,350
- Debts within one year -€1,573
down €1,573 (-31.0%), from €5,078 to €3,505
of which Trade debts: -€1,573
- Gross operating margin -€44,451
down €44,451, from €24,997 to -€19,454
- Taxes -€6,354
down €6,354 (-95.9%), from €6,625 to €271
- Financial income +€1,051
new in 2021: €1,051
- Financial charges +€530
new in 2021: €530
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,929 | €82,814 | -€21,115 | -20.3% |
| Fixed assets | 21/28 | €684 | €1,518 | +€834 | +122% |
| Tangible fixed assets | 22/27 | €684 | €1,518 | +€834 | +122% |
| Plant, machinery and equipment | 23 | - | €1,518 | +€1,518 | |
| Current assets | 29/58 | €103,245 | €81,296 | -€21,949 | -21.3% |
| Amounts receivable within one year | 40/41 | €24,626 | €33,088 | +€8,462 | +34.4% |
| Trade receivables | 40 | - | €8,339 | +€8,339 | |
| Other amounts receivable | 41 | - | €24,749 | +€24,749 | |
| Cash at bank and in hand | 54/58 | €75,571 | €47,061 | -€28,510 | -37.7% |
| Deferred charges and accrued income | 490/1 | - | €1,147 | +€1,147 | |
| Total equity and liabilities | 10/49 | €103,929 | €82,814 | -€21,115 | -20.3% |
| Equity | 10/15 | €98,850 | €78,750 | -€20,100 | -20.3% |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Reserves | 13 | - | €76,250 | +€76,250 | |
| Distributable reserves | 133 | - | €76,250 | +€76,250 | |
| Profit (loss) carried forward | 14 | €96,350 | - | -€96,350 | |
| Amounts payable | 17/49 | €5,078 | €4,063 | -€1,015 | -20.0% |
| Amounts payable within one year | 42/48 | €5,078 | €3,505 | -€1,573 | -31.0% |
| Trade debts | 44 | €2,954 | €1,380 | -€1,573 | -53.3% |
| Suppliers | 440/4 | - | €1,380 | +€1,380 | |
| Taxes, remuneration and social security | 45 | - | €2,125 | +€2,125 | |
| Taxes | 450/3 | - | €2,125 | +€2,125 | |
| Accrued charges and deferred income | 492/3 | - | €558 | +€558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €833 | +€149 | +21.8% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €24,997 | -€19,454 | -€44,451 | |
| Operating profit (loss) | 9901 | €24,251 | -€20,350 | -€44,601 | |
| Financial income | 75/76B | - | €1,051 | +€1,051 | |
| Recurring financial income | 75 | €1,450 | €1,051 | -€399 | -27.5% |
| Financial charges | 65/66B | - | €530 | +€530 | |
| Recurring financial charges | 65 | €710 | €530 | -€181 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €24,991 | -€19,829 | -€44,819 | |
| Income taxes | 67/77 | €6,625 | €271 | -€6,354 | -95.9% |
| Profit (loss) for the period | 9904 | €18,366 | -€20,100 | -€38,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,366 | -€20,100 | -€38,466 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.