AB NURSING: 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.
AB NURSING
Largest movements
- Tangible fixed assets -€7,408
no longer reported in 2025 (was €7,408)
- Cash +€7,365
up €7,365 (+45.9%), from €16,032 to €23,397
mainly Depreciation (+€7,408) and Net result for the year (+€3,814)
- Deferred charges and accrued income -€2,637
down €2,637 (-63.8%), from €4,136 to €1,499
- Profit (loss) carried forward +€3,814
up €3,814 (+9.8%), from -€38,883 to -€35,068
- Debts after one year -€3,809
no longer reported in 2025 (was €3,809)
- Current portion of long-term debt -€1,905
down €1,905 (-33.3%), from €5,714 to €3,809
- Other debts -€600
down €600 (-1.7%), from €34,793 to €34,193
- Trade debts +€426
up €426 (+78.0%), from €546 to €972
- Gross operating margin -€3,247
down €3,247 (-21.6%), from €15,032 to €11,784
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 | €27,576 | €24,967 | -€2,610 | -9.5% |
| Fixed assets | 21/28 | €7,408 | - | -€7,408 | |
| Tangible fixed assets | 22/27 | €7,408 | - | -€7,408 | |
| Furniture and vehicles | 24 | €7,408 | - | -€7,408 | |
| Current assets | 29/58 | €20,169 | €24,967 | +€4,798 | +23.8% |
| Amounts receivable within one year | 40/41 | - | €70 | +€70 | |
| Other amounts receivable | 41 | - | €70 | +€70 | |
| Cash at bank and in hand | 54/58 | €16,032 | €23,397 | +€7,365 | +45.9% |
| Deferred charges and accrued income | 490/1 | €4,136 | €1,499 | -€2,637 | -63.8% |
| Total equity and liabilities | 10/49 | €27,576 | €24,967 | -€2,610 | -9.5% |
| Equity | 10/15 | -€17,823 | -€14,008 | +€3,814 | +21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €13,000 | €14,860 | +€1,860 | +14.3% |
| Profit (loss) carried forward | 14 | -€38,883 | -€35,068 | +€3,814 | +9.8% |
| Amounts payable | 17/49 | €45,399 | €38,975 | -€6,424 | -14.2% |
| Amounts payable after more than one year | 17 | €3,809 | - | -€3,809 | |
| Financial debts | 170/4 | €3,809 | - | -€3,809 | |
| Amounts payable within one year | 42/48 | €41,188 | €38,975 | -€2,213 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €5,714 | €3,809 | -€1,905 | -33.3% |
| Trade debts | 44 | €546 | €972 | +€426 | +78.0% |
| Suppliers | 440/4 | €546 | €972 | +€426 | +78.0% |
| Taxes, remuneration and social security | 45 | €134 | - | -€134 | |
| Taxes | 450/3 | €134 | - | -€134 | |
| Other amounts payable | 47/48 | €34,793 | €34,193 | -€600 | -1.7% |
| Accrued charges and deferred income | 492/3 | €402 | - | -€402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,408 | €7,408 | = | 0.0% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | €15,032 | €11,784 | -€3,247 | -21.6% |
| Operating profit (loss) | 9901 | €7,338 | €4,082 | -€3,257 | -44.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €205 | €137 | -€68 | -33.2% |
| Recurring financial charges | 65 | €205 | €137 | -€68 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €7,133 | €3,944 | -€3,189 | -44.7% |
| Income taxes | 67/77 | €134 | €130 | -€4 | -3.0% |
| Profit (loss) for the period | 9904 | €6,999 | €3,814 | -€3,185 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,999 | €3,814 | -€3,185 | -45.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.