Verpleegkunstenaar: what changed
Verpleegkunstenaar
Largest movements
- Tangible fixed assets +€17,440
up €17,440 (+45.4%), from €38,376 to €55,816
- Receivables within one year -€7,579
down €7,579 (-60.6%), from €12,509 to €4,930
of which Trade receivables: -€6,606
- Deferred charges and accrued income +€4,852
up €4,852 (+413%), from €1,175 to €6,027
- Cash -€4,735
down €4,735 (-33.7%), from €14,032 to €9,297
mainly Investment in fixed assets (net) (-€35,277) and Deferred charges and accrued income (-€4,852)
- Stocks and contracts -€3,193
down €3,193 (-61.0%), from €5,238 to €2,044
- Debts after one year +€10,315
up €10,315 (+114%), from €9,052 to €19,367
- Profit (loss) carried forward -€2,273
new in 2025: -€2,273
- Other debts -€1,895
down €1,895 (-30.7%), from €6,172 to €4,277
- Trade debts +€868
up €868 (+5,116%), from €17 to €885
- Depreciation +€5,879
up €5,879 (+49.2%), from €11,957 to €17,837
- Gross operating margin +€2,202
up €2,202 (+13.4%), from €16,466 to €18,668
- Taxes -€527
down €527 (-56.4%), from €935 to €408
- Other operating charges +€211
up €211 (+27.2%), from €775 to €987
- Financial charges +€206
up €206 (+13.7%), from €1,504 to €1,710
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 | €71,329 | €78,114 | +€6,785 | +9.5% |
| Fixed assets | 21/28 | €38,376 | €55,816 | +€17,440 | +45.4% |
| Tangible fixed assets | 22/27 | €38,376 | €55,816 | +€17,440 | +45.4% |
| Furniture and vehicles | 24 | €38,376 | €55,816 | +€17,440 | +45.4% |
| Current assets | 29/58 | €32,954 | €22,298 | -€10,655 | -32.3% |
| Stocks and contracts in progress | 3 | €5,238 | €2,044 | -€3,193 | -61.0% |
| Stocks | 30/36 | €5,238 | €2,044 | -€3,193 | -61.0% |
| Amounts receivable within one year | 40/41 | €12,509 | €4,930 | -€7,579 | -60.6% |
| Trade receivables | 40 | €10,944 | €4,338 | -€6,606 | -60.4% |
| Other amounts receivable | 41 | €1,565 | €592 | -€973 | -62.2% |
| Cash at bank and in hand | 54/58 | €14,032 | €9,297 | -€4,735 | -33.7% |
| Deferred charges and accrued income | 490/1 | €1,175 | €6,027 | +€4,852 | +413% |
| Total equity and liabilities | 10/49 | €71,329 | €78,114 | +€6,785 | +9.5% |
| Equity | 10/15 | €40,366 | €38,093 | -€2,273 | -5.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,366 | €38,366 | = | 0.0% |
| Distributable reserves | 133 | €38,366 | €38,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,273 | -€2,273 | |
| Amounts payable | 17/49 | €30,964 | €40,022 | +€9,058 | +29.3% |
| Amounts payable after more than one year | 17 | €9,052 | €19,367 | +€10,315 | +114% |
| Financial debts | 170/4 | €9,052 | €19,367 | +€10,315 | +114% |
| Amounts payable within one year | 42/48 | €21,912 | €20,340 | -€1,571 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €14,988 | €14,749 | -€239 | -1.6% |
| Trade debts | 44 | €17 | €885 | +€868 | +5,116% |
| Suppliers | 440/4 | €17 | €885 | +€868 | +5,116% |
| Taxes, remuneration and social security | 45 | €734 | €429 | -€305 | -41.6% |
| Taxes | 450/3 | €734 | €429 | -€305 | -41.6% |
| Other amounts payable | 47/48 | €6,172 | €4,277 | -€1,895 | -30.7% |
| Accrued charges and deferred income | 492/3 | - | €315 | +€315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,957 | €17,837 | +€5,879 | +49.2% |
| Other operating charges | 640/8 | €775 | €987 | +€211 | +27.2% |
| Gross operating margin | 9900 | €16,466 | €18,668 | +€2,202 | +13.4% |
| Operating profit (loss) | 9901 | €3,734 | -€155 | -€3,889 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -98.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -98.7% |
| Financial charges | 65/66B | €1,504 | €1,710 | +€206 | +13.7% |
| Recurring financial charges | 65 | €1,504 | €1,710 | +€206 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €2,233 | -€1,865 | -€4,098 | |
| Income taxes | 67/77 | €935 | €408 | -€527 | -56.4% |
| Profit (loss) for the period | 9904 | €1,298 | -€2,273 | -€3,571 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,298 | -€2,273 | -€3,571 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.