ARCS 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.
ARCS NURSING
Largest movements
- Cash -€11,009
down €11,009 (-35.1%), from €31,395 to €20,386
mainly Net result for the year (-€12,492) and Debts after one year (-€4,626)
- Tangible fixed assets -€5,479
down €5,479 (-51.2%), from €10,696 to €5,217
of which Furniture and vehicles: -€5,456
- Profit (loss) carried forward -€12,492
down €12,492 (-62.0%), from €20,140 to €7,648
- Debts after one year -€4,626
down €4,626 (-100.0%), from €4,626 to €0
- Current portion of long-term debt +€445
up €445 (+9.8%), from €4,544 to €4,989
- Gross operating margin -€1,629
down €1,629 (-35.9%), from -€4,537 to -€6,166
- Financial charges +€271
up €271 (+82.5%), from €329 to €601
- Other operating charges +€69
up €69 (+39.3%), from €177 to €246
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 | €42,092 | €25,603 | -€16,489 | -39.2% |
| Fixed assets | 21/28 | €10,696 | €5,217 | -€5,479 | -51.2% |
| Tangible fixed assets | 22/27 | €10,696 | €5,217 | -€5,479 | -51.2% |
| Plant, machinery and equipment | 23 | €23 | €0 | -€23 | -100.0% |
| Furniture and vehicles | 24 | €10,673 | €5,217 | -€5,456 | -51.1% |
| Current assets | 29/58 | €31,395 | €20,386 | -€11,009 | -35.1% |
| Cash at bank and in hand | 54/58 | €31,395 | €20,386 | -€11,009 | -35.1% |
| Total equity and liabilities | 10/49 | €42,092 | €25,603 | -€16,489 | -39.2% |
| Equity | 10/15 | €23,239 | €10,747 | -€12,492 | -53.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €599 | €599 | = | 0.0% |
| Non-distributable reserves | 130/1 | €599 | €599 | = | 0.0% |
| Legal reserve | 130 | €599 | €599 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,140 | €7,648 | -€12,492 | -62.0% |
| Amounts payable | 17/49 | €18,853 | €14,856 | -€3,997 | -21.2% |
| Amounts payable after more than one year | 17 | €4,626 | €0 | -€4,626 | -100.0% |
| Financial debts | 170/4 | €4,626 | €0 | -€4,626 | -100.0% |
| Amounts payable within one year | 42/48 | €4,579 | €5,209 | +€630 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €4,544 | €4,989 | +€445 | +9.8% |
| Trade debts | 44 | €35 | €220 | +€185 | +528.5% |
| Suppliers | 440/4 | €35 | €220 | +€185 | +528.5% |
| Accrued charges and deferred income | 492/3 | €9,648 | €9,648 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,488 | €5,479 | -€8 | -0.2% |
| Other operating charges | 640/8 | €177 | €246 | +€69 | +39.3% |
| Gross operating margin | 9900 | -€4,537 | -€6,166 | -€1,629 | -35.9% |
| Operating profit (loss) | 9901 | -€10,201 | -€11,891 | -€1,690 | -16.6% |
| Financial charges | 65/66B | €329 | €601 | +€271 | +82.5% |
| Recurring financial charges | 65 | €329 | €601 | +€271 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,530 | -€12,492 | -€1,962 | -18.6% |
| Profit (loss) for the period | 9904 | -€10,530 | -€12,492 | -€1,962 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,530 | -€12,492 | -€1,962 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.