ACO HOME NURSING: what changed
ACO HOME NURSING
Largest movements
- Current investments +€450,000
new in 2025: €450,000
- Tangible fixed assets -€212,181
down €212,181 (-98.7%), from €214,910 to €2,728
of which Land and buildings: -€211,067
- Cash -€126,898
down €126,898 (-65.0%), from €195,231 to €68,333
mainly Current investments (-€450,000) and Smaller working-capital items (-€833)
- Reserves +€98,746
up €98,746 (+76.2%), from €129,611 to €228,357
- Tax, wage and social debts +€10,302
up €10,302 (+2,152%), from €479 to €10,781
- Gross operating margin +€100,895
up €100,895 (+216%), from €46,786 to €147,681
- Taxes +€35,804
up €35,804 (+342%), from €10,479 to €46,282
- Depreciation -€11,101
down €11,101 (-90.9%), from €12,215 to €1,115
- Financial income +€3,267
up €3,267 (+32,666,200%), from €0 to €3,267
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,219 | €530,243 | +€111,024 | +26.5% |
| Fixed assets | 21/28 | €214,910 | €2,728 | -€212,181 | -98.7% |
| Tangible fixed assets | 22/27 | €214,910 | €2,728 | -€212,181 | -98.7% |
| Land and buildings | 22 | €211,067 | - | -€211,067 | |
| Furniture and vehicles | 24 | €3,843 | €2,728 | -€1,115 | -29.0% |
| Current assets | 29/58 | €204,309 | €527,514 | +€323,205 | +158% |
| Amounts receivable within one year | 40/41 | €890 | €1,190 | +€300 | +33.7% |
| Trade receivables | 40 | €800 | €1,100 | +€300 | +37.5% |
| Other amounts receivable | 41 | €90 | €90 | = | 0.0% |
| Current investments | 50/53 | - | €450,000 | +€450,000 | |
| Cash at bank and in hand | 54/58 | €195,231 | €68,333 | -€126,898 | -65.0% |
| Deferred charges and accrued income | 490/1 | €8,188 | €7,991 | -€197 | -2.4% |
| Total equity and liabilities | 10/49 | €419,219 | €530,243 | +€111,024 | +26.5% |
| Equity | 10/15 | €169,491 | €268,237 | +€98,746 | +58.3% |
| Contributions | 10/11 | €39,880 | €39,880 | = | 0.0% |
| Reserves | 13 | €129,611 | €228,357 | +€98,746 | +76.2% |
| Distributable reserves | 133 | €129,611 | €228,357 | +€98,746 | +76.2% |
| Amounts payable | 17/49 | €249,728 | €262,006 | +€12,277 | +4.9% |
| Amounts payable after more than one year | 17 | €184,500 | €184,500 | = | 0.0% |
| Other amounts payable | 178/9 | €184,500 | €184,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,594 | €73,383 | +€12,788 | +21.1% |
| Trade debts | 44 | €393 | €174 | -€219 | -55.7% |
| Suppliers | 440/4 | €393 | €174 | -€219 | -55.7% |
| Taxes, remuneration and social security | 45 | €479 | €10,781 | +€10,302 | +2,152% |
| Taxes | 450/3 | €479 | €10,781 | +€10,302 | +2,152% |
| Other amounts payable | 47/48 | €59,723 | €62,428 | +€2,705 | +4.5% |
| Accrued charges and deferred income | 492/3 | €4,634 | €4,123 | -€511 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,215 | €1,115 | -€11,101 | -90.9% |
| Other operating charges | 640/8 | €982 | €591 | -€392 | -39.9% |
| Gross operating margin | 9900 | €46,786 | €147,681 | +€100,895 | +216% |
| Operating profit (loss) | 9901 | €33,589 | €145,976 | +€112,387 | +335% |
| Financial income | 75/76B | €0 | €3,267 | +€3,267 | +32,666,200% |
| Recurring financial income | 75 | €0 | €3,267 | +€3,267 | +32,666,200% |
| Financial charges | 65/66B | €4,728 | €4,214 | -€514 | -10.9% |
| Recurring financial charges | 65 | €4,728 | €4,214 | -€514 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €28,861 | €145,029 | +€116,168 | +403% |
| Income taxes | 67/77 | €10,479 | €46,282 | +€35,804 | +342% |
| Profit (loss) for the period | 9904 | €18,382 | €98,746 | +€80,364 | +437% |
| Profit (loss) for the period to be appropriated | 9905 | €18,382 | €98,746 | +€80,364 | +437% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.