VERPLEGING BROUWER MANJA: 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 BROUWER MANJA
Largest movements
- Tangible fixed assets +€33,079
up €33,079 (+789%), from €4,194 to €37,272
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Cash -€5,370
down €5,370 (-3.0%), from €177,870 to €172,499
mainly Investment in fixed assets (net) (-€34,174) and Trade debts (-€959)
- Reserves +€5,689
up €5,689 (+2.4%), from €239,236 to €244,925
- Gross operating margin -€11,337
down €11,337 (-26.6%), from €42,550 to €31,213
- Depreciation -€5,540
down €5,540 (-83.5%), from €6,635 to €1,096
- Taxes +€872
up €872 (+29.3%), from €2,981 to €3,853
- Financial income +€700
up €700 (+67.3%), from €1,041 to €1,741
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 | €249,107 | €254,507 | +€5,400 | +2.2% |
| Fixed assets | 21/28 | €4,194 | €37,272 | +€33,079 | +789% |
| Tangible fixed assets | 22/27 | €4,194 | €37,272 | +€33,079 | +789% |
| Furniture and vehicles | 24 | €4,194 | €37,272 | +€33,079 | +789% |
| Current assets | 29/58 | €244,913 | €217,234 | -€27,679 | -11.3% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €45,685 | €43,271 | -€2,414 | -5.3% |
| Trade receivables | 40 | €5,002 | €3,548 | -€1,454 | -29.1% |
| Other amounts receivable | 41 | €40,683 | €39,722 | -€961 | -2.4% |
| Cash at bank and in hand | 54/58 | €177,870 | €172,499 | -€5,370 | -3.0% |
| Deferred charges and accrued income | 490/1 | €1,358 | €1,464 | +€106 | +7.8% |
| Total equity and liabilities | 10/49 | €249,107 | €254,507 | +€5,400 | +2.2% |
| Equity | 10/15 | €245,436 | €251,125 | +€5,689 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €239,236 | €244,925 | +€5,689 | +2.4% |
| Distributable reserves | 133 | €239,236 | €244,925 | +€5,689 | +2.4% |
| Amounts payable | 17/49 | €3,671 | €3,382 | -€289 | -7.9% |
| Amounts payable within one year | 42/48 | €3,671 | €3,382 | -€289 | -7.9% |
| Trade debts | 44 | €1,002 | €43 | -€959 | -95.7% |
| Suppliers | 440/4 | €1,002 | €43 | -€959 | -95.7% |
| Taxes, remuneration and social security | 45 | €2,669 | €3,338 | +€670 | +25.1% |
| Taxes | 450/3 | €2,669 | €3,338 | +€670 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,635 | €1,096 | -€5,540 | -83.5% |
| Other operating charges | 640/8 | €710 | €619 | -€91 | -12.8% |
| Non-recurring operating charges | 66A | €30,000 | €20,473 | -€9,527 | -31.8% |
| Gross operating margin | 9900 | €42,550 | €31,213 | -€11,337 | -26.6% |
| Operating profit (loss) | 9901 | €5,205 | €9,026 | +€3,820 | +73.4% |
| Financial income | 75/76B | €1,041 | €1,741 | +€700 | +67.3% |
| Recurring financial income | 75 | €1,041 | €1,741 | +€700 | +67.3% |
| Financial charges | 65/66B | €1,232 | €1,225 | -€7 | -0.6% |
| Recurring financial charges | 65 | €1,232 | €1,225 | -€7 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €5,014 | €9,542 | +€4,528 | +90.3% |
| Income taxes | 67/77 | €2,981 | €3,853 | +€872 | +29.3% |
| Profit (loss) for the period | 9904 | €2,033 | €5,689 | +€3,656 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €2,033 | €5,689 | +€3,656 | +180% |
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 23 October 2026 via checked.be.