Verpleging Van Poucke: 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 Van Poucke
Largest movements
- Cash -€43,001
down €43,001 (-65.6%), from €65,545 to €22,544
mainly Contributions, distributions and other (-€160,503) and Investment in fixed assets (net) (-€11,717)
- Receivables within one year -€12,297
down €12,297 (-36.2%), from €33,947 to €21,650
of which Trade receivables: -€6,635
- Tangible fixed assets +€10,376
up €10,376 (+272%), from €3,817 to €14,193
of which Plant, machinery and equipment: +€11,236
- Deferred charges and accrued income -€3,888
down €3,888 (-32.7%), from €11,909 to €8,021
- Reserves -€108,339
no longer reported in 2025 (was €108,339)
- Other debts +€57,360
up €57,360 (+6,678%), from €859 to €58,219
- Tax, wage and social debts +€1,272
up €1,272 (+46.9%), from €2,715 to €3,987
- Gross operating margin -€4,689
down €4,689 (-6.2%), from €75,690 to €71,001
- Depreciation +€860
up €860 (+179%), from €482 to €1,341
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 | €115,219 | €66,408 | -€48,811 | -42.4% |
| Fixed assets | 21/28 | €3,817 | €14,193 | +€10,376 | +272% |
| Tangible fixed assets | 22/27 | €3,817 | €14,193 | +€10,376 | +272% |
| Plant, machinery and equipment | 23 | - | €11,236 | +€11,236 | |
| Furniture and vehicles | 24 | €3,817 | €2,958 | -€860 | -22.5% |
| Current assets | 29/58 | €111,402 | €52,215 | -€59,187 | -53.1% |
| Amounts receivable within one year | 40/41 | €33,947 | €21,650 | -€12,297 | -36.2% |
| Trade receivables | 40 | €28,285 | €21,650 | -€6,635 | -23.5% |
| Other amounts receivable | 41 | €5,662 | - | -€5,662 | |
| Cash at bank and in hand | 54/58 | €65,545 | €22,544 | -€43,001 | -65.6% |
| Deferred charges and accrued income | 490/1 | €11,909 | €8,021 | -€3,888 | -32.7% |
| Total equity and liabilities | 10/49 | €115,219 | €66,408 | -€48,811 | -42.4% |
| Equity | 10/15 | €110,839 | €2,500 | -€108,339 | -97.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €108,339 | - | -€108,339 | |
| Distributable reserves | 133 | €108,339 | - | -€108,339 | |
| Amounts payable | 17/49 | €4,380 | €63,908 | +€59,528 | +1,359% |
| Amounts payable within one year | 42/48 | €4,380 | €63,908 | +€59,528 | +1,359% |
| Trade debts | 44 | €806 | €1,702 | +€896 | +111% |
| Suppliers | 440/4 | €806 | €1,702 | +€896 | +111% |
| Taxes, remuneration and social security | 45 | €2,715 | €3,987 | +€1,272 | +46.9% |
| Taxes | 450/3 | €2,715 | €3,987 | +€1,272 | +46.9% |
| Other amounts payable | 47/48 | €859 | €58,219 | +€57,360 | +6,678% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €1,341 | +€860 | +179% |
| Other operating charges | 640/8 | €141 | €643 | +€503 | +358% |
| Gross operating margin | 9900 | €75,690 | €71,001 | -€4,689 | -6.2% |
| Operating profit (loss) | 9901 | €75,068 | €69,016 | -€6,052 | -8.1% |
| Financial income | 75/76B | €507 | €229 | -€278 | -54.9% |
| Recurring financial income | 75 | €507 | €229 | -€278 | -54.9% |
| Financial charges | 65/66B | €3,453 | €3,094 | -€359 | -10.4% |
| Recurring financial charges | 65 | €3,453 | €3,094 | -€359 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €72,122 | €66,151 | -€5,971 | -8.3% |
| Income taxes | 67/77 | €14,715 | €13,987 | -€728 | -4.9% |
| Profit (loss) for the period | 9904 | €57,408 | €52,164 | -€5,244 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,408 | €52,164 | -€5,244 | -9.1% |
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 21 October 2026 via checked.be.