AYI 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.
AYI Nursing
Largest movements
- Intangible fixed assets -€49,600
down €49,600 (-51.0%), from €97,298 to €47,698
- Receivables within one year +€27,092
up €27,092 (+259%), from €10,465 to €37,557
of which Other amounts receivable: +€25,106
- Other debts +€37,000
new in 2023: €37,000
- Profit (loss) carried forward -€29,486
down €29,486 (-39.2%), from €75,184 to €45,698
- Tax, wage and social debts -€16,667
down €16,667 (-71.1%), from €23,453 to €6,786
of which Taxes: -€16,357
- Accrued charges and deferred income -€14,202
no longer reported in 2023 (was €14,202)
- Turnover -€280,186
no longer reported in 2023 (was €280,186)
- Purchases and services -€133,577
no longer reported in 2023 (was €133,577)
- Gross operating margin -€83,868
down €83,868 (-56.5%), from €148,439 to €64,571
- Taxes -€16,898
down €16,898 (-85.5%), from €19,756 to €2,859
- Staff costs +€3,307
up €3,307 (+13.0%), from €25,456 to €28,762
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,947 | €94,222 | -€23,725 | -20.1% |
| Fixed assets | 21/28 | €97,661 | €48,061 | -€49,600 | -50.8% |
| Intangible fixed assets | 21 | €97,298 | €47,698 | -€49,600 | -51.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €20,287 | €46,162 | +€25,875 | +128% |
| Amounts receivable within one year | 40/41 | €10,465 | €37,557 | +€27,092 | +259% |
| Trade receivables | 40 | €10,465 | €12,451 | +€1,986 | +19.0% |
| Other amounts receivable | 41 | - | €25,106 | +€25,106 | |
| Cash at bank and in hand | 54/58 | €9,448 | €8,605 | -€843 | -8.9% |
| Deferred charges and accrued income | 490/1 | €374 | - | -€374 | |
| Total equity and liabilities | 10/49 | €117,947 | €94,222 | -€23,725 | -20.1% |
| Equity | 10/15 | €78,184 | €48,698 | -€29,486 | -37.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €75,184 | €45,698 | -€29,486 | -39.2% |
| Amounts payable | 17/49 | €39,764 | €45,524 | +€5,761 | +14.5% |
| Amounts payable within one year | 42/48 | €25,562 | €45,524 | +€19,963 | +78.1% |
| Trade debts | 44 | €2,109 | €1,739 | -€370 | -17.6% |
| Suppliers | 440/4 | €2,109 | €1,739 | -€370 | -17.6% |
| Taxes, remuneration and social security | 45 | €23,453 | €6,786 | -€16,667 | -71.1% |
| Taxes | 450/3 | €19,756 | €3,399 | -€16,357 | -82.8% |
| Remuneration and social security | 454/9 | €3,697 | €3,387 | -€310 | -8.4% |
| Other amounts payable | 47/48 | - | €37,000 | +€37,000 | |
| Accrued charges and deferred income | 492/3 | €14,202 | - | -€14,202 | |
| Turnover | 70 | €280,186 | - | -€280,186 | |
| Non-recurring operating income | 76A | €1,829 | - | -€1,829 | |
| Goods, raw materials, services and sundry goods | 60/61 | €133,577 | - | -€133,577 | |
| Remuneration, social security and pensions | 62 | €25,456 | €28,762 | +€3,307 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,902 | €24,800 | -€3,102 | -11.1% |
| Gross operating margin | 9900 | €148,439 | €64,571 | -€83,868 | -56.5% |
| Operating profit (loss) | 9901 | €95,081 | €11,008 | -€84,073 | -88.4% |
| Financial charges | 65/66B | €141 | €351 | +€210 | +149% |
| Recurring financial charges | 65 | €141 | €351 | +€210 | +149% |
| Profit (loss) for the period before taxes | 9903 | €94,940 | €10,657 | -€84,283 | -88.8% |
| Income taxes | 67/77 | €19,756 | €2,859 | -€16,898 | -85.5% |
| Profit (loss) for the period | 9904 | €75,184 | €7,799 | -€67,385 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,184 | €7,799 | -€67,385 | -89.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.