A.S. Nursing: 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.
A.S. Nursing
Largest movements
- Current investments +€35,199
new in 2025: €35,199
- Cash -€31,419
no longer reported in 2025 (was €31,419)
mainly Current investments (-€35,199) and Receivables within one year (-€10,674)
- Receivables within one year +€10,674
up €10,674 (+37.0%), from €28,819 to €39,493
of which Other amounts receivable: +€14,558
- Deferred charges and accrued income -€1,066
down €1,066 (-90.4%), from €1,179 to €113
- Profit (loss) carried forward +€12,968
up €12,968 (+55.3%), from €23,435 to €36,403
- Gross operating margin -€9,476
down €9,476 (-36.8%), from €25,746 to €16,271
- Turnover -€4,861
down €4,861 (-4.7%), from €104,274 to €99,414
- Purchases and services +€4,615
up €4,615 (+5.9%), from €78,528 to €83,143
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 | €62,008 | €75,395 | +€13,387 | +21.6% |
| Fixed assets | 21/28 | €590 | €590 | = | 0.0% |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €61,418 | €74,805 | +€13,387 | +21.8% |
| Amounts receivable within one year | 40/41 | €28,819 | €39,493 | +€10,674 | +37.0% |
| Trade receivables | 40 | €8,036 | €4,152 | -€3,884 | -48.3% |
| Other amounts receivable | 41 | €20,783 | €35,341 | +€14,558 | +70.1% |
| Current investments | 50/53 | - | €35,199 | +€35,199 | |
| Cash at bank and in hand | 54/58 | €31,419 | - | -€31,419 | |
| Deferred charges and accrued income | 490/1 | €1,179 | €113 | -€1,066 | -90.4% |
| Total equity and liabilities | 10/49 | €62,008 | €75,395 | +€13,387 | +21.6% |
| Equity | 10/15 | €61,463 | €74,431 | +€12,968 | +21.1% |
| Contributions | 10/11 | €36,770 | €36,770 | = | 0.0% |
| Capital | 10 | €36,770 | €36,770 | = | 0.0% |
| Issued capital | 100 | €36,770 | €36,770 | = | 0.0% |
| Reserves | 13 | €1,258 | €1,258 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,258 | €1,258 | = | 0.0% |
| Legal reserve | 130 | €1,258 | €1,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,435 | €36,403 | +€12,968 | +55.3% |
| Amounts payable | 17/49 | €544 | €964 | +€420 | +77.1% |
| Amounts payable within one year | 42/48 | €544 | €964 | +€420 | +77.1% |
| Trade debts | 44 | €544 | €964 | +€420 | +77.1% |
| Suppliers | 440/4 | €544 | €964 | +€420 | +77.1% |
| Turnover | 70 | €104,274 | €99,414 | -€4,861 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,528 | €83,143 | +€4,615 | +5.9% |
| Other operating charges | 640/8 | €1,338 | €1,444 | +€107 | +8.0% |
| Gross operating margin | 9900 | €25,746 | €16,271 | -€9,476 | -36.8% |
| Operating profit (loss) | 9901 | €24,409 | €14,826 | -€9,582 | -39.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -92.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -92.1% |
| Financial charges | 65/66B | €1,917 | €1,858 | -€59 | -3.1% |
| Recurring financial charges | 65 | €1,917 | €1,858 | -€59 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €22,492 | €12,968 | -€9,524 | -42.3% |
| Income taxes | 67/77 | €310 | - | -€310 | |
| Profit (loss) for the period | 9904 | €22,182 | €12,968 | -€9,214 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,182 | €12,968 | -€9,214 | -41.5% |
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.