VAN AERDE PATRICK THUISVERPLEGING: 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.
VAN AERDE PATRICK THUISVERPLEGING
Largest movements
- Current investments +€102,749
up €102,749 (+29.8%), from €345,000 to €447,750
- Cash -€56,814
down €56,814 (-26.6%), from €213,586 to €156,772
mainly Current investments (-€102,749) and Tax, wage and social debts (-€12,450)
- Reserves +€47,387
up €47,387 (+14.0%), from €339,177 to €386,564
- Tax, wage and social debts -€12,450
down €12,450 (-93.1%), from €13,366 to €916
of which Taxes: -€12,450
- Other debts +€9,863
up €9,863 (+4.7%), from €208,696 to €218,559
- Financial income +€4,286
up €4,286 (+330%), from €1,299 to €5,585
- Depreciation -€1,382
down €1,382 (-28.7%), from €4,820 to €3,438
- Taxes +€1,078
up €1,078 (+6.0%), from €17,825 to €18,904
- Gross operating margin -€982
down €982 (-1.5%), from €66,410 to €65,429
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 | €609,119 | €650,937 | +€41,817 | +6.9% |
| Fixed assets | 21/28 | €17,991 | €14,554 | -€3,438 | -19.1% |
| Tangible fixed assets | 22/27 | €17,991 | €14,554 | -€3,438 | -19.1% |
| Land and buildings | 22 | €12,488 | €10,629 | -€1,858 | -14.9% |
| Furniture and vehicles | 24 | €5,504 | €3,924 | -€1,580 | -28.7% |
| Current assets | 29/58 | €591,128 | €636,383 | +€45,255 | +7.7% |
| Amounts receivable within one year | 40/41 | €2,562 | €5,333 | +€2,772 | +108% |
| Other amounts receivable | 41 | €2,562 | €5,333 | +€2,772 | +108% |
| Current investments | 50/53 | €345,000 | €447,750 | +€102,749 | +29.8% |
| Cash at bank and in hand | 54/58 | €213,586 | €156,772 | -€56,814 | -26.6% |
| Deferred charges and accrued income | 490/1 | €29,980 | €26,528 | -€3,452 | -11.5% |
| Total equity and liabilities | 10/49 | €609,119 | €650,937 | +€41,817 | +6.9% |
| Equity | 10/15 | €363,977 | €411,364 | +€47,387 | +13.0% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €339,177 | €386,564 | +€47,387 | +14.0% |
| Distributable reserves | 133 | €339,177 | €386,564 | +€47,387 | +14.0% |
| Amounts payable | 17/49 | €245,142 | €239,572 | -€5,570 | -2.3% |
| Amounts payable within one year | 42/48 | €235,640 | €234,316 | -€1,324 | -0.6% |
| Trade debts | 44 | €13,579 | €14,841 | +€1,262 | +9.3% |
| Suppliers | 440/4 | €13,579 | €14,841 | +€1,262 | +9.3% |
| Taxes, remuneration and social security | 45 | €13,366 | €916 | -€12,450 | -93.1% |
| Taxes | 450/3 | €13,366 | €916 | -€12,450 | -93.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €208,696 | €218,559 | +€9,863 | +4.7% |
| Accrued charges and deferred income | 492/3 | €9,502 | €5,256 | -€4,246 | -44.7% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,820 | €3,438 | -€1,382 | -28.7% |
| Other operating charges | 640/8 | €893 | €878 | -€15 | -1.6% |
| Gross operating margin | 9900 | €66,410 | €65,429 | -€982 | -1.5% |
| Operating profit (loss) | 9901 | €60,697 | €61,112 | +€415 | +0.7% |
| Financial income | 75/76B | €1,299 | €5,585 | +€4,286 | +330% |
| Recurring financial income | 75 | €1,299 | €5,585 | +€4,286 | +330% |
| Financial charges | 65/66B | €325 | €407 | +€82 | +25.2% |
| Recurring financial charges | 65 | €325 | €407 | +€82 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €61,671 | €66,291 | +€4,620 | +7.5% |
| Income taxes | 67/77 | €17,825 | €18,904 | +€1,078 | +6.0% |
| Profit (loss) for the period | 9904 | €43,846 | €47,387 | +€3,541 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,846 | €47,387 | +€3,541 | +8.1% |
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 30 October 2026 via checked.be.