Verpleging BA: 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.
Verpleging BA
Largest movements
- Cash +€40,673
up €40,673 (+35.4%), from €115,006 to €155,680
mainly Net result for the year (+€37,929) and Deferred charges and accrued income (+€29,769)
- Deferred charges and accrued income -€29,769
down €29,769 (-65.7%), from €45,280 to €15,512
- Tangible fixed assets +€8,991
up €8,991 (+571%), from €1,574 to €10,565
of which Furniture and vehicles: +€7,347
- Reserves +€37,929
up €37,929 (+32.6%), from €116,212 to €154,141
- Tax, wage and social debts -€23,472
down €23,472 (-69.1%), from €33,963 to €10,491
- Other debts +€3,888
up €3,888 (+91.5%), from €4,250 to €8,139
- Gross operating margin -€100,419
down €100,419 (-66.2%), from €151,643 to €51,224
- Taxes -€22,706
down €22,706 (-69.7%), from €32,597 to €9,891
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 | €161,860 | €181,756 | +€19,896 | +12.3% |
| Fixed assets | 21/28 | €1,574 | €10,565 | +€8,991 | +571% |
| Tangible fixed assets | 22/27 | €1,574 | €10,565 | +€8,991 | +571% |
| Plant, machinery and equipment | 23 | €1,574 | €3,219 | +€1,645 | +104% |
| Furniture and vehicles | 24 | - | €7,347 | +€7,347 | |
| Current assets | 29/58 | €160,286 | €171,191 | +€10,905 | +6.8% |
| Cash at bank and in hand | 54/58 | €115,006 | €155,680 | +€40,673 | +35.4% |
| Deferred charges and accrued income | 490/1 | €45,280 | €15,512 | -€29,769 | -65.7% |
| Total equity and liabilities | 10/49 | €161,860 | €181,756 | +€19,896 | +12.3% |
| Equity | 10/15 | €121,212 | €159,141 | +€37,929 | +31.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €116,212 | €154,141 | +€37,929 | +32.6% |
| Distributable reserves | 133 | €116,212 | €154,141 | +€37,929 | +32.6% |
| Amounts payable | 17/49 | €40,649 | €22,616 | -€18,033 | -44.4% |
| Amounts payable within one year | 42/48 | €40,649 | €22,616 | -€18,033 | -44.4% |
| Trade debts | 44 | €2,436 | €3,986 | +€1,551 | +63.7% |
| Suppliers | 440/4 | €2,436 | €3,986 | +€1,551 | +63.7% |
| Taxes, remuneration and social security | 45 | €33,963 | €10,491 | -€23,472 | -69.1% |
| Taxes | 450/3 | €33,963 | €10,491 | -€23,472 | -69.1% |
| Other amounts payable | 47/48 | €4,250 | €8,139 | +€3,888 | +91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €1,179 | +€1,109 | +1,576% |
| Other operating charges | 640/8 | €1,198 | €1,073 | -€125 | -10.4% |
| Gross operating margin | 9900 | €151,643 | €51,224 | -€100,419 | -66.2% |
| Operating profit (loss) | 9901 | €150,375 | €48,972 | -€101,403 | -67.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,566 | €1,152 | -€415 | -26.5% |
| Recurring financial charges | 65 | €1,566 | €1,152 | -€415 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €148,809 | €47,820 | -€100,989 | -67.9% |
| Income taxes | 67/77 | €32,597 | €9,891 | -€22,706 | -69.7% |
| Profit (loss) for the period | 9904 | €116,212 | €37,929 | -€78,283 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,212 | €37,929 | -€78,283 | -67.4% |
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 17 October 2026 via checked.be.