VERPLEGING DIRK CROONEN: 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 DIRK CROONEN
Largest movements
- Cash +€87,094
up €87,094 (+315%), from €27,636 to €114,730
mainly Net result for the year (+€111,721) and Depreciation (+€24,865)
- Tangible fixed assets -€24,865
down €24,865 (-22.4%), from €110,873 to €86,008
- Receivables within one year -€19,080
down €19,080 (-49.9%), from €38,198 to €19,118
of which Trade receivables: -€24,699
- Reserves +€85,275
up €85,275 (+125%), from €67,994 to €153,270
- Tax, wage and social debts -€25,774
down €25,774 (-74.9%), from €34,391 to €8,617
of which Remuneration and social security: -€25,774
- Trade debts -€19,731
down €19,731 (-95.6%), from €20,632 to €901
- Other debts +€12,885
up €12,885 (+1,547%), from €833 to €13,718
- Debts after one year -€11,890
down €11,890 (-27.1%), from €43,895 to €32,005
- Staff costs -€170,541
no longer reported in 2025 (was €170,541)
- Gross operating margin -€38,318
down €38,318 (-17.1%), from €223,568 to €185,250
- Taxes +€30,346
up €30,346 (+241%), from €12,617 to €42,962
- Depreciation +€11,413
up €11,413 (+84.8%), from €13,452 to €24,865
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 | €179,347 | €220,600 | +€41,253 | +23.0% |
| Fixed assets | 21/28 | €110,873 | €86,008 | -€24,865 | -22.4% |
| Tangible fixed assets | 22/27 | €110,873 | €86,008 | -€24,865 | -22.4% |
| Furniture and vehicles | 24 | €110,873 | €86,008 | -€24,865 | -22.4% |
| Current assets | 29/58 | €68,474 | €134,592 | +€66,118 | +96.6% |
| Amounts receivable within one year | 40/41 | €38,198 | €19,118 | -€19,080 | -49.9% |
| Trade receivables | 40 | €26,780 | €2,080 | -€24,699 | -92.2% |
| Other amounts receivable | 41 | €11,418 | €17,038 | +€5,619 | +49.2% |
| Cash at bank and in hand | 54/58 | €27,636 | €114,730 | +€87,094 | +315% |
| Deferred charges and accrued income | 490/1 | €2,640 | €744 | -€1,896 | -71.8% |
| Total equity and liabilities | 10/49 | €179,347 | €220,600 | +€41,253 | +23.0% |
| Equity | 10/15 | €68,194 | €153,470 | +€85,275 | +125% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €67,994 | €153,270 | +€85,275 | +125% |
| Distributable reserves | 133 | €67,994 | €153,270 | +€85,275 | +125% |
| Amounts payable | 17/49 | €111,152 | €67,130 | -€44,022 | -39.6% |
| Amounts payable after more than one year | 17 | €43,895 | €32,005 | -€11,890 | -27.1% |
| Financial debts | 170/4 | €43,895 | €32,005 | -€11,890 | -27.1% |
| Amounts payable within one year | 42/48 | €67,257 | €35,125 | -€32,132 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €11,401 | €11,890 | +€489 | +4.3% |
| Trade debts | 44 | €20,632 | €901 | -€19,731 | -95.6% |
| Suppliers | 440/4 | €20,632 | €901 | -€19,731 | -95.6% |
| Taxes, remuneration and social security | 45 | €34,391 | €8,617 | -€25,774 | -74.9% |
| Taxes | 450/3 | €8,617 | €8,617 | = | 0.0% |
| Remuneration and social security | 454/9 | €25,774 | - | -€25,774 | |
| Other amounts payable | 47/48 | €833 | €13,718 | +€12,885 | +1,547% |
| Non-recurring operating income | 76A | €22,519 | €203,449 | +€180,930 | +803% |
| Remuneration, social security and pensions | 62 | €170,541 | - | -€170,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,452 | €24,865 | +€11,413 | +84.8% |
| Other operating charges | 640/8 | €2,150 | €2,679 | +€529 | +24.6% |
| Gross operating margin | 9900 | €223,568 | €185,250 | -€38,318 | -17.1% |
| Operating profit (loss) | 9901 | €37,426 | €157,706 | +€120,280 | +321% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,846 | €3,023 | -€823 | -21.4% |
| Recurring financial charges | 65 | €3,846 | €3,023 | -€823 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €33,582 | €154,684 | +€121,102 | +361% |
| Income taxes | 67/77 | €12,617 | €42,962 | +€30,346 | +241% |
| Profit (loss) for the period | 9904 | €20,965 | €111,721 | +€90,756 | +433% |
| Profit (loss) for the period to be appropriated | 9905 | €20,965 | €111,721 | +€90,756 | +433% |
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 15 October 2026 via checked.be.