ZorgPlus: what changed
Two fiscal 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.
ZorgPlus
Largest movements
- Cash +€98,879
up €98,879 (+94.1%), from €105,081 to €203,961
mainly Receivables within one year (+€88,567) and Current investments (+€50,146)
- Receivables within one year -€88,567
down €88,567 (-61.0%), from €145,204 to €56,637
of which Trade receivables: -€88,663
- Deferred charges and accrued income +€52,981
up €52,981 (+343.0%), from €15,448 to €68,428
- Current investments -€50,146
no longer reported in 2025 (was €50,146)
- Profit (loss) carried forward +€41,681
no longer reported in 2025 (was -€41,681)
- Tax, wage and social debts -€37,333
down €37,333 (-57.4%), from €65,055 to €27,721
of which Remuneration and social security: -€19,359
- Accrued charges and deferred income +€30,263
up €30,263 (+72.6%), from €41,669 to €71,932
- Trade debts -€24,630
down €24,630 (-62.0%), from €39,702 to €15,072
- Staff costs -€103,935
down €103,935 (-28.1%), from €369,222 to €265,286
- Financial income +€15,220
up €15,220 (+4283.6%), from €355 to €15,575
- Gross operating margin -€13,800
down €13,800 (-4.3%), from €324,599 to €310,799
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.
Cash bridge derived
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 | €324,376 | €334,448 | +€10,072 | +3.1% |
| Fixed assets | 21/28 | €8,497 | €5,422 | -€3,075 | -36.2% |
| Intangible fixed assets | 21 | €799 | €408 | -€391 | -48.9% |
| Tangible fixed assets | 22/27 | €7,539 | €4,854 | -€2,684 | -35.6% |
| Land and buildings | 22 | €207 | - | -€207 | |
| Plant, machinery and equipment | 23 | €2,429 | €719 | -€1,711 | -70.4% |
| Furniture and vehicles | 24 | €4,902 | €4,135 | -€767 | -15.6% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €315,879 | €329,025 | +€13,147 | +4.2% |
| Amounts receivable within one year | 40/41 | €145,204 | €56,637 | -€88,567 | -61.0% |
| Trade receivables | 40 | €93,933 | €5,271 | -€88,663 | -94.4% |
| Other amounts receivable | 41 | €51,271 | €51,366 | +€95 | +0.2% |
| Current investments | 50/53 | €50,146 | - | -€50,146 | |
| Cash at bank and in hand | 54/58 | €105,081 | €203,961 | +€98,879 | +94.1% |
| Deferred charges and accrued income | 490/1 | €15,448 | €68,428 | +€52,981 | +343.0% |
| Total equity and liabilities | 10/49 | €324,376 | €334,448 | +€10,072 | +3.1% |
| Equity | 10/15 | €175,555 | €219,231 | +€43,676 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,036 | €213,031 | +€1,994 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €209,176 | €211,171 | +€1,994 | +1.0% |
| Profit (loss) carried forward | 14 | -€41,681 | - | +€41,681 | |
| Amounts payable | 17/49 | €148,821 | €115,217 | -€33,604 | -22.6% |
| Amounts payable after more than one year | 17 | €492 | - | -€492 | |
| Financial debts | 170/4 | €492 | - | -€492 | |
| Amounts payable within one year | 42/48 | €106,661 | €43,285 | -€63,376 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €1,904 | €492 | -€1,412 | -74.2% |
| Trade debts | 44 | €39,702 | €15,072 | -€24,630 | -62.0% |
| Suppliers | 440/4 | €39,702 | €15,072 | -€24,630 | -62.0% |
| Taxes, remuneration and social security | 45 | €65,055 | €27,721 | -€37,333 | -57.4% |
| Taxes | 450/3 | €21,087 | €3,113 | -€17,975 | -85.2% |
| Remuneration and social security | 454/9 | €43,967 | €24,609 | -€19,359 | -44.0% |
| Accrued charges and deferred income | 492/3 | €41,669 | €71,932 | +€30,263 | +72.6% |
| Remuneration, social security and pensions | 62 | €369,222 | €265,286 | -€103,935 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,626 | €4,142 | -€485 | -10.5% |
| Other operating charges | 640/8 | €2,435 | €2,740 | +€304 | +12.5% |
| Gross operating margin | 9900 | €324,599 | €310,799 | -€13,800 | -4.3% |
| Operating profit (loss) | 9901 | -€51,684 | €38,631 | +€90,315 | |
| Financial income | 75/76B | €355 | €15,575 | +€15,220 | +4283.6% |
| Recurring financial income | 75 | €355 | €15,575 | +€15,220 | +4283.6% |
| Financial charges | 65/66B | €5,230 | €7,417 | +€2,188 | +41.8% |
| Recurring financial charges | 65 | €5,230 | €7,417 | +€2,188 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€56,558 | €46,788 | +€103,347 | |
| Income taxes | 67/77 | €758 | €3,113 | +€2,355 | +310.5% |
| Profit (loss) for the period | 9904 | -€57,317 | €43,676 | +€100,992 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,317 | €43,676 | +€100,992 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.