VERPLEGING RUTH COOLS: 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 RUTH COOLS
Largest movements
- Cash -€8,208
down €8,208 (-35.3%), from €23,242 to €15,034
mainly Contributions, distributions and other (-€15,108) and Investment in fixed assets (net) (-€3,462)
- Tangible fixed assets -€6,494
down €6,494 (-31.1%), from €20,874 to €14,380
of which Furniture and vehicles: -€5,386
- Reserves -€14,316
down €14,316 (-44.2%), from €32,418 to €18,102
- Tax, wage and social debts -€678
down €678 (-75.8%), from €894 to €216
- Gross operating margin -€1,212
down €1,212 (-8.8%), from €13,785 to €12,573
- Taxes -€918
down €918 (-34.9%), from €2,634 to €1,716
- Depreciation +€590
up €590 (+6.3%), from €9,366 to €9,956
- Other operating charges -€193
down €193 (-44.3%), from €436 to €243
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 | €49,545 | €34,702 | -€14,843 | -30.0% |
| Fixed assets | 21/28 | €20,874 | €14,380 | -€6,494 | -31.1% |
| Tangible fixed assets | 22/27 | €20,874 | €14,380 | -€6,494 | -31.1% |
| Land and buildings | 22 | €2,565 | €1,457 | -€1,108 | -43.2% |
| Furniture and vehicles | 24 | €18,309 | €12,923 | -€5,386 | -29.4% |
| Current assets | 29/58 | €28,671 | €20,322 | -€8,349 | -29.1% |
| Amounts receivable within one year | 40/41 | €4,877 | €4,657 | -€220 | -4.5% |
| Other amounts receivable | 41 | €4,877 | €4,657 | -€220 | -4.5% |
| Cash at bank and in hand | 54/58 | €23,242 | €15,034 | -€8,208 | -35.3% |
| Deferred charges and accrued income | 490/1 | €552 | €631 | +€79 | +14.3% |
| Total equity and liabilities | 10/49 | €49,545 | €34,702 | -€14,843 | -30.0% |
| Equity | 10/15 | €48,651 | €34,335 | -€14,316 | -29.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €32,418 | €18,102 | -€14,316 | -44.2% |
| Distributable reserves | 133 | €32,418 | €18,102 | -€14,316 | -44.2% |
| Profit (loss) carried forward | 14 | €16,133 | €16,133 | = | 0.0% |
| Amounts payable | 17/49 | €894 | €367 | -€527 | -58.9% |
| Amounts payable within one year | 42/48 | €894 | €367 | -€527 | -58.9% |
| Trade debts | 44 | - | €151 | +€151 | |
| Suppliers | 440/4 | - | €151 | +€151 | |
| Taxes, remuneration and social security | 45 | €894 | €216 | -€678 | -75.8% |
| Taxes | 450/3 | €894 | €216 | -€678 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,366 | €9,956 | +€590 | +6.3% |
| Other operating charges | 640/8 | €436 | €243 | -€193 | -44.3% |
| Gross operating margin | 9900 | €13,785 | €12,573 | -€1,212 | -8.8% |
| Operating profit (loss) | 9901 | €3,983 | €2,374 | -€1,609 | -40.4% |
| Financial income | 75/76B | €102 | €206 | +€104 | +102% |
| Recurring financial income | 75 | €102 | €206 | +€104 | +102% |
| Financial charges | 65/66B | €69 | €72 | +€3 | +4.3% |
| Recurring financial charges | 65 | €69 | €72 | +€3 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €4,016 | €2,508 | -€1,508 | -37.5% |
| Income taxes | 67/77 | €2,634 | €1,716 | -€918 | -34.9% |
| Profit (loss) for the period | 9904 | €1,382 | €792 | -€590 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,382 | €792 | -€590 | -42.7% |
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 13 October 2026 via checked.be.