AC 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.
AC NURSING
Largest movements
- Tangible fixed assets +€95,351
up €95,351 (+1,156%), from €8,246 to €103,597
- Receivables within one year -€33,294
down €33,294 (-90.6%), from €36,751 to €3,457
of which Other amounts receivable: -€33,529
- Debts after one year +€61,045
new in 2025: €61,045
- Other debts -€17,152
down €17,152 (-22.5%), from €76,325 to €59,173
- Current portion of long-term debt +€15,211
up €15,211 (+215%), from €7,070 to €22,282
- Gross operating margin +€19,415
up €19,415 (+23.4%), from €83,146 to €102,561
- Depreciation +€7,032
up €7,032 (+1,202%), from €585 to €7,617
- Financial income -€1,964
down €1,964 (-42.2%), from €4,655 to €2,691
- Taxes +€1,191
up €1,191 (+4.7%), from €25,508 to €26,699
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 | €125,923 | €186,399 | +€60,476 | +48.0% |
| Fixed assets | 21/28 | €8,246 | €103,597 | +€95,351 | +1,156% |
| Tangible fixed assets | 22/27 | €8,246 | €103,597 | +€95,351 | +1,156% |
| Furniture and vehicles | 24 | €8,246 | €103,597 | +€95,351 | +1,156% |
| Current assets | 29/58 | €117,677 | €82,802 | -€34,875 | -29.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,751 | €3,457 | -€33,294 | -90.6% |
| Trade receivables | 40 | - | €235 | +€235 | |
| Other amounts receivable | 41 | €36,751 | €3,222 | -€33,529 | -91.2% |
| Cash at bank and in hand | 54/58 | €6,909 | €6,325 | -€584 | -8.5% |
| Deferred charges and accrued income | 490/1 | €4,016 | €3,019 | -€997 | -24.8% |
| Total equity and liabilities | 10/49 | €125,923 | €186,399 | +€60,476 | +48.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €107,323 | €167,799 | +€60,476 | +56.3% |
| Amounts payable after more than one year | 17 | - | €61,045 | +€61,045 | |
| Financial debts | 170/4 | - | €61,045 | +€61,045 | |
| Amounts payable within one year | 42/48 | €107,323 | €106,754 | -€569 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,070 | €22,282 | +€15,211 | +215% |
| Trade debts | 44 | €64 | - | -€64 | |
| Suppliers | 440/4 | €64 | - | -€64 | |
| Taxes, remuneration and social security | 45 | €23,864 | €25,299 | +€1,435 | +6.0% |
| Taxes | 450/3 | €23,864 | €25,299 | +€1,435 | +6.0% |
| Other amounts payable | 47/48 | €76,325 | €59,173 | -€17,152 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €7,617 | +€7,032 | +1,202% |
| Other operating charges | 640/8 | €312 | €220 | -€92 | -29.6% |
| Gross operating margin | 9900 | €83,146 | €102,561 | +€19,415 | +23.4% |
| Operating profit (loss) | 9901 | €82,248 | €94,723 | +€12,475 | +15.2% |
| Financial income | 75/76B | €4,655 | €2,691 | -€1,964 | -42.2% |
| Recurring financial income | 75 | €4,655 | €2,691 | -€1,964 | -42.2% |
| Financial charges | 65/66B | €770 | €1,100 | +€330 | +42.8% |
| Recurring financial charges | 65 | €770 | €1,100 | +€330 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €86,133 | €96,314 | +€10,181 | +11.8% |
| Income taxes | 67/77 | €25,508 | €26,699 | +€1,191 | +4.7% |
| Profit (loss) for the period | 9904 | €60,625 | €69,616 | +€8,991 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,625 | €69,616 | +€8,991 | +14.8% |
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 16 October 2026 via checked.be.