Zorgbedrijf Isabelle: 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.
Zorgbedrijf Isabelle
Largest movements
- Receivables within one year +€18,511
up €18,511 (+66.2%), from €27,957 to €46,468
of which Other amounts receivable: +€22,627
- Tangible fixed assets -€9,418
down €9,418 (-23.9%), from €39,458 to €30,039
of which Furniture and vehicles: -€9,045
- Cash -€3,288
down €3,288 (-27.4%), from €12,011 to €8,723
mainly Receivables within one year (-€18,511) and Debts after one year (-€7,477)
- Deferred charges and accrued income +€1,489
up €1,489 (+13.6%), from €10,914 to €12,403
- Reserves +€22,783
up €22,783 (+84.2%), from €27,049 to €49,832
- Debts after one year -€7,477
down €7,477 (-27.8%), from €26,885 to €19,408
- Trade debts -€7,229
down €7,229 (-65.5%), from €11,045 to €3,816
- Tax, wage and social debts -€6,834
down €6,834 (-42.8%), from €15,964 to €9,130
- Current portion of long-term debt +€5,384
up €5,384 (+70.8%), from €7,604 to €12,989
- Gross operating margin +€17,457
up €17,457 (+60.2%), from €29,012 to €46,468
- Taxes +€3,139
up €3,139 (+54.8%), from €5,725 to €8,863
- Financial charges +€1,647
up €1,647 (+46.7%), from €3,531 to €5,178
- Depreciation +€1,557
up €1,557 (+19.8%), from €7,861 to €9,418
- Other operating charges -€917
down €917 (-61.3%), from €1,497 to €580
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 | €90,348 | €97,641 | +€7,293 | +8.1% |
| Fixed assets | 21/28 | €39,465 | €30,047 | -€9,418 | -23.9% |
| Tangible fixed assets | 22/27 | €39,458 | €30,039 | -€9,418 | -23.9% |
| Land and buildings | 22 | €1,433 | €1,388 | -€45 | -3.1% |
| Plant, machinery and equipment | 23 | €1,448 | €1,119 | -€329 | -22.7% |
| Furniture and vehicles | 24 | €36,577 | €27,532 | -€9,045 | -24.7% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €50,882 | €67,594 | +€16,712 | +32.8% |
| Amounts receivable within one year | 40/41 | €27,957 | €46,468 | +€18,511 | +66.2% |
| Trade receivables | 40 | €9,639 | €5,524 | -€4,115 | -42.7% |
| Other amounts receivable | 41 | €18,318 | €40,945 | +€22,627 | +124% |
| Cash at bank and in hand | 54/58 | €12,011 | €8,723 | -€3,288 | -27.4% |
| Deferred charges and accrued income | 490/1 | €10,914 | €12,403 | +€1,489 | +13.6% |
| Total equity and liabilities | 10/49 | €90,348 | €97,641 | +€7,293 | +8.1% |
| Equity | 10/15 | €28,849 | €51,632 | +€22,783 | +79.0% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €27,049 | €49,832 | +€22,783 | +84.2% |
| Distributable reserves | 133 | €27,049 | €49,832 | +€22,783 | +84.2% |
| Amounts payable | 17/49 | €61,499 | €46,009 | -€15,490 | -25.2% |
| Amounts payable after more than one year | 17 | €26,885 | €19,408 | -€7,477 | -27.8% |
| Financial debts | 170/4 | €26,885 | €19,408 | -€7,477 | -27.8% |
| Amounts payable within one year | 42/48 | €34,614 | €26,601 | -€8,013 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €7,604 | €12,989 | +€5,384 | +70.8% |
| Financial debts | 43 | - | €667 | +€667 | |
| Credit institutions | 430/8 | - | €667 | +€667 | |
| Trade debts | 44 | €11,045 | €3,816 | -€7,229 | -65.5% |
| Suppliers | 440/4 | €11,045 | €3,816 | -€7,229 | -65.5% |
| Taxes, remuneration and social security | 45 | €15,964 | €9,130 | -€6,834 | -42.8% |
| Taxes | 450/3 | €15,964 | €9,130 | -€6,834 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,861 | €9,418 | +€1,557 | +19.8% |
| Other operating charges | 640/8 | €1,497 | €580 | -€917 | -61.3% |
| Gross operating margin | 9900 | €29,012 | €46,468 | +€17,457 | +60.2% |
| Operating profit (loss) | 9901 | €19,654 | €36,470 | +€16,816 | +85.6% |
| Financial income | 75/76B | €369 | €354 | -€15 | -4.2% |
| Recurring financial income | 75 | €369 | €354 | -€15 | -4.2% |
| Financial charges | 65/66B | €3,531 | €5,178 | +€1,647 | +46.7% |
| Recurring financial charges | 65 | €3,531 | €5,178 | +€1,647 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €16,493 | €31,646 | +€15,154 | +91.9% |
| Income taxes | 67/77 | €5,725 | €8,863 | +€3,139 | +54.8% |
| Profit (loss) for the period | 9904 | €10,768 | €22,783 | +€12,015 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €10,768 | €22,783 | +€12,015 | +112% |
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 31 October 2026 via checked.be.