AS NURSE: 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.
AS NURSE
Largest movements
- Cash +€26,646
up €26,646 (+178%), from €15,002 to €41,648
mainly Net result for the year (+€42,216) and Tax, wage and social debts (+€15,536)
- Receivables within one year +€26,173
up €26,173 (+19.4%), from €134,928 to €161,101
of which Other amounts receivable: +€27,105
- Profit (loss) carried forward +€42,216
up €42,216 (+37.5%), from €112,556 to €154,772
- Tax, wage and social debts +€15,536
up €15,536 (+62.3%), from €24,925 to €40,461
- Accrued charges and deferred income -€8,858
no longer reported in 2025 (was €8,858)
- Trade debts +€3,848
up €3,848 (+822%), from €468 to €4,316
- Purchases and services +€85,533
new in 2025: €85,533
- Taxes +€7,907
up €7,907 (+46.4%), from €17,060 to €24,967
- Gross operating margin +€6,039
up €6,039 (+10.8%), from €55,717 to €61,756
- Turnover -€2,058
down €2,058 (-1.4%), from €143,293 to €141,235
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 | €150,807 | €203,549 | +€52,742 | +35.0% |
| Fixed assets | 21/28 | €800 | €800 | = | 0.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €150,007 | €202,749 | +€52,742 | +35.2% |
| Amounts receivable within one year | 40/41 | €134,928 | €161,101 | +€26,173 | +19.4% |
| Trade receivables | 40 | €19,020 | €18,088 | -€932 | -4.9% |
| Other amounts receivable | 41 | €115,908 | €143,013 | +€27,105 | +23.4% |
| Cash at bank and in hand | 54/58 | €15,002 | €41,648 | +€26,646 | +178% |
| Deferred charges and accrued income | 490/1 | €77 | - | -€77 | |
| Total equity and liabilities | 10/49 | €150,807 | €203,549 | +€52,742 | +35.0% |
| Equity | 10/15 | €116,556 | €158,772 | +€42,216 | +36.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,556 | €154,772 | +€42,216 | +37.5% |
| Amounts payable | 17/49 | €34,251 | €44,777 | +€10,526 | +30.7% |
| Amounts payable within one year | 42/48 | €25,393 | €44,777 | +€19,384 | +76.3% |
| Trade debts | 44 | €468 | €4,316 | +€3,848 | +822% |
| Suppliers | 440/4 | €468 | €4,316 | +€3,848 | +822% |
| Taxes, remuneration and social security | 45 | €24,925 | €40,461 | +€15,536 | +62.3% |
| Taxes | 450/3 | €24,925 | €40,461 | +€15,536 | +62.3% |
| Accrued charges and deferred income | 492/3 | €8,858 | - | -€8,858 | |
| Turnover | 70 | €143,293 | €141,235 | -€2,058 | -1.4% |
| Non-recurring operating income | 76A | - | €6,054 | +€6,054 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €85,533 | +€85,533 | |
| Other operating charges | 640/8 | €489 | €1,247 | +€758 | +155% |
| Gross operating margin | 9900 | €55,717 | €61,756 | +€6,039 | +10.8% |
| Operating profit (loss) | 9901 | €55,228 | €60,509 | +€5,281 | +9.6% |
| Financial income | 75/76B | €5,695 | €6,861 | +€1,166 | +20.5% |
| Recurring financial income | 75 | €5,695 | €6,861 | +€1,166 | +20.5% |
| Financial charges | 65/66B | €153 | €187 | +€34 | +22.0% |
| Recurring financial charges | 65 | €153 | €187 | +€34 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €60,770 | €67,183 | +€6,413 | +10.6% |
| Income taxes | 67/77 | €17,060 | €24,967 | +€7,907 | +46.4% |
| Profit (loss) for the period | 9904 | €43,710 | €42,216 | -€1,494 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,710 | €42,216 | -€1,494 | -3.4% |
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 19 October 2026 via checked.be.