ABDO NURSING CARE: 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.
ABDO NURSING CARE
Largest movements
- Cash -€25,298
down €25,298 (-76.9%), from €32,887 to €7,589
mainly Net result for the year (-€50,095) and Receivables within one year (-€5,218)
- Tangible fixed assets -€5,274
down €5,274 (-35.7%), from €14,789 to €9,515
of which Furniture and vehicles: -€4,176
- Receivables within one year +€5,218
up €5,218 (+10.2%), from €50,976 to €56,195
- Profit (loss) carried forward -€50,095
down €50,095 (-25.7%), from €194,603 to €144,508
- Other debts +€17,500
new in 2024: €17,500
- Trade debts +€11,596
new in 2024: €11,596
- Tax, wage and social debts -€4,354
down €4,354 (-11.8%), from €36,849 to €32,495
of which Taxes: -€11,000
- Turnover +€470,692
new in 2024: €470,692
- Purchases and services +€283,436
new in 2024: €283,436
- Staff costs +€40,835
up €40,835 (+18.6%), from €219,177 to €260,012
- Gross operating margin -€32,697
down €32,697 (-13.1%), from €248,997 to €216,299
- Taxes -€10,404
down €10,404 (-94.6%), from €11,000 to €596
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,652 | €227,299 | -€25,353 | -10.0% |
| Fixed assets | 21/28 | €14,789 | €9,515 | -€5,274 | -35.7% |
| Tangible fixed assets | 22/27 | €14,789 | €9,515 | -€5,274 | -35.7% |
| Furniture and vehicles | 24 | €9,377 | €5,200 | -€4,176 | -44.5% |
| Other tangible fixed assets | 26 | €5,412 | €4,315 | -€1,097 | -20.3% |
| Current assets | 29/58 | €237,863 | €217,784 | -€20,079 | -8.4% |
| Amounts receivable after more than one year | 29 | €154,000 | €154,000 | = | 0.0% |
| Other amounts receivable | 291 | €154,000 | €154,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,976 | €56,195 | +€5,218 | +10.2% |
| Other amounts receivable | 41 | €50,976 | €56,195 | +€5,218 | +10.2% |
| Cash at bank and in hand | 54/58 | €32,887 | €7,589 | -€25,298 | -76.9% |
| Total equity and liabilities | 10/49 | €252,652 | €227,299 | -€25,353 | -10.0% |
| Equity | 10/15 | €215,803 | €165,708 | -€50,095 | -23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Legal reserve | 130 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,603 | €144,508 | -€50,095 | -25.7% |
| Amounts payable | 17/49 | €36,849 | €61,591 | +€24,741 | +67.1% |
| Amounts payable within one year | 42/48 | €36,849 | €61,591 | +€24,741 | +67.1% |
| Trade debts | 44 | - | €11,596 | +€11,596 | |
| Suppliers | 440/4 | - | €11,596 | +€11,596 | |
| Taxes, remuneration and social security | 45 | €36,849 | €32,495 | -€4,354 | -11.8% |
| Taxes | 450/3 | €11,000 | - | -€11,000 | |
| Remuneration and social security | 454/9 | €25,849 | €32,495 | +€6,646 | +25.7% |
| Other amounts payable | 47/48 | - | €17,500 | +€17,500 | |
| Turnover | 70 | - | €470,692 | +€470,692 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €283,436 | +€283,436 | |
| Remuneration, social security and pensions | 62 | €219,177 | €260,012 | +€40,835 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,192 | €5,274 | +€1,082 | +25.8% |
| Other operating charges | 640/8 | €250 | €6,512 | +€6,262 | +2505.0% |
| Gross operating margin | 9900 | €248,997 | €216,299 | -€32,697 | -13.1% |
| Operating profit (loss) | 9901 | €25,378 | -€55,499 | -€80,877 | |
| Financial income | 75/76B | €4,236 | €6,160 | +€1,924 | +45.4% |
| Recurring financial income | 75 | €4,236 | €6,160 | +€1,924 | +45.4% |
| Financial charges | 65/66B | €152 | €160 | +€8 | +5.2% |
| Recurring financial charges | 65 | €152 | €160 | +€8 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €29,461 | -€49,499 | -€78,960 | |
| Income taxes | 67/77 | €11,000 | €596 | -€10,404 | -94.6% |
| Profit (loss) for the period | 9904 | €18,461 | -€50,095 | -€68,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,461 | -€50,095 | -€68,556 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.