ZORGPUNT: 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.
ZORGPUNT
Largest movements
- Cash +€1.2m
up €1.2m (+704%), from €174,844 to €1.4m
mainly Contributions, distributions and other (+€2.5m) and Depreciation (+€957,531)
- Receivables within one year +€313,437
up €313,437 (+46.3%), from €676,567 to €990,004
of which Trade receivables: +€323,531
- Intangible fixed assets +€221,044
new in 2025: €221,044
- Current investments -€99,996
down €99,996 (-100%), from €99,996 to €0
- Tangible fixed assets +€79,393
up €79,393 (+2.8%), from €2.9m to €3.0m
of which Land and buildings: +€490,355
- Profit (loss) carried forward -€2.2m
down €2.2m, from €396,506 to -€1.8m
- Contributions +€2.0m
up €2.0m (+4,000%), from €50,000 to €2.1m
- Trade debts +€703,919
up €703,919 (+119%), from €589,251 to €1.3m
- Revaluation surpluses +€530,000
new in 2025: €530,000
- Short-term financial debts +€500,000
new in 2025: €500,000
- Staff costs +€248,836
up €248,836 (+26.2%), from €950,461 to €1.2m
- Depreciation +€232,222
up €232,222 (+32.0%), from €725,309 to €957,531
- Gross operating margin -€133,033
down €133,033 (-5.1%), from €2.6m to €2.5m
- Other operating charges +€38,870
up €38,870 (+392%), from €9,909 to €48,779
- Financial charges +€33,688
up €33,688 (+46.6%), from €72,249 to €105,936
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 | €3,876,317 | €5,634,749 | +€1.8m | +45.4% |
| Fixed assets | 21/28 | €2,885,259 | €3,195,695 | +€310,437 | +10.8% |
| Intangible fixed assets | 21 | - | €221,044 | +€221,044 | |
| Tangible fixed assets | 22/27 | €2,885,259 | €2,964,652 | +€79,393 | +2.8% |
| Land and buildings | 22 | €831,801 | €1,322,155 | +€490,355 | +59.0% |
| Plant, machinery and equipment | 23 | €37,377 | €20,734 | -€16,643 | -44.5% |
| Furniture and vehicles | 24 | €2,016,081 | €1,502,287 | -€513,794 | -25.5% |
| Leasing and similar rights | 25 | - | €119,476 | +€119,476 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €991,059 | €2,439,054 | +€1.4m | +146% |
| Stocks and contracts in progress | 3 | €39,652 | €39,652 | = | 0.0% |
| Stocks | 30/36 | €39,652 | €39,652 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €676,567 | €990,004 | +€313,437 | +46.3% |
| Trade receivables | 40 | €653,270 | €976,801 | +€323,531 | +49.5% |
| Other amounts receivable | 41 | €23,297 | €13,203 | -€10,094 | -43.3% |
| Current investments | 50/53 | €99,996 | €0 | -€99,996 | -100% |
| Cash at bank and in hand | 54/58 | €174,844 | €1,405,353 | +€1.2m | +704% |
| Deferred charges and accrued income | 490/1 | €0 | €4,045 | +€4,045 | |
| Total equity and liabilities | 10/49 | €3,876,317 | €5,634,749 | +€1.8m | +45.4% |
| Equity | 10/15 | €446,506 | €802,857 | +€356,351 | +79.8% |
| Contributions | 10/11 | €50,000 | €2,050,000 | +€2.0m | +4,000% |
| Revaluation surpluses | 12 | - | €530,000 | +€530,000 | |
| Profit (loss) carried forward | 14 | €396,506 | -€1,777,143 | -€2.2m | |
| Amounts payable | 17/49 | €3,429,812 | €4,831,892 | +€1.4m | +40.9% |
| Amounts payable after more than one year | 17 | €1,372,747 | €1,067,590 | -€305,157 | -22.2% |
| Financial debts | 170/4 | €1,372,747 | €1,067,590 | -€305,157 | -22.2% |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,257,031 | €3,014,272 | +€1.8m | +140% |
| Current portion of amounts payable after more than one year | 42 | €315,972 | €593,050 | +€277,078 | +87.7% |
| Financial debts | 43 | - | €500,000 | +€500,000 | |
| Credit institutions | 430/8 | - | €500,000 | +€500,000 | |
| Trade debts | 44 | €589,251 | €1,293,170 | +€703,919 | +119% |
| Suppliers | 440/4 | €589,251 | €1,293,170 | +€703,919 | +119% |
| Taxes, remuneration and social security | 45 | €39,530 | €377,947 | +€338,417 | +856% |
| Taxes | 450/3 | €39,530 | €60,866 | +€21,335 | +54.0% |
| Remuneration and social security | 454/9 | - | €317,082 | +€317,082 | |
| Other amounts payable | 47/48 | €312,278 | €250,105 | -€62,173 | -19.9% |
| Accrued charges and deferred income | 492/3 | €800,034 | €750,030 | -€50,004 | -6.3% |
| Non-recurring operating income | 76A | €486,418 | €126,559 | -€359,859 | -74.0% |
| Remuneration, social security and pensions | 62 | €950,461 | €1,199,297 | +€248,836 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €725,309 | €957,531 | +€232,222 | +32.0% |
| Other operating charges | 640/8 | €9,909 | €48,779 | +€38,870 | +392% |
| Non-recurring operating charges | 66A | €636,521 | €2,326,095 | +€1.7m | +265% |
| Gross operating margin | 9900 | €2,608,240 | €2,475,208 | -€133,033 | -5.1% |
| Operating profit (loss) | 9901 | €286,040 | -€2,056,494 | -€2.3m | |
| Financial income | 75/76B | €2,449 | €27,295 | +€24,846 | +1,015% |
| Recurring financial income | 75 | €2,449 | €27,295 | +€24,846 | +1,015% |
| Financial charges | 65/66B | €72,249 | €105,936 | +€33,688 | +46.6% |
| Recurring financial charges | 65 | €72,249 | €105,936 | +€33,688 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €216,241 | -€2,135,135 | -€2.4m | |
| Income taxes | 67/77 | €39,974 | €38,514 | -€1,461 | -3.7% |
| Profit (loss) for the period | 9904 | €176,266 | -€2,173,649 | -€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €176,266 | -€2,173,649 | -€2.3m |
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 26 October 2026 via checked.be.