B.F. 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.
B.F. NURSING
Largest movements
- Cash +€35,120
up €35,120 (+72.1%), from €48,733 to €83,853
mainly Net result for the year (+€11,012) and Tax, wage and social debts (+€8,559)
- Receivables after one year -€5,835
down €5,835 (-29.4%), from €19,838 to €14,003
- Receivables within one year -€5,274
down €5,274 (-80.2%), from €6,578 to €1,304
- Tangible fixed assets -€1,845
down €1,845 (-27.7%), from €6,661 to €4,816
of which Furniture and vehicles: -€1,500
- Profit (loss) carried forward +€11,012
up €11,012 (+14.2%), from €77,602 to €88,614
- Tax, wage and social debts +€8,559
new in 2025: €8,559
of which Remuneration and social security: +€5,741
- Trade debts +€2,263
up €2,263 (+1,143%), from €198 to €2,461
- Gross operating margin +€14,776
up €14,776 (+416%), from €3,553 to €18,329
- Staff costs +€5,952
new in 2025: €5,952
- Taxes +€2,475
up €2,475 (+722%), from €343 to €2,817
- Other operating charges +€265
up €265 (+19.9%), from €1,330 to €1,594
- Financial charges -€248
down €248 (-59.3%), from €418 to €170
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 | €82,800 | €104,634 | +€21,834 | +26.4% |
| Fixed assets | 21/28 | €6,661 | €4,816 | -€1,845 | -27.7% |
| Tangible fixed assets | 22/27 | €6,661 | €4,816 | -€1,845 | -27.7% |
| Plant, machinery and equipment | 23 | €2,782 | €2,438 | -€345 | -12.4% |
| Furniture and vehicles | 24 | €3,878 | €2,378 | -€1,500 | -38.7% |
| Current assets | 29/58 | €76,139 | €99,818 | +€23,679 | +31.1% |
| Amounts receivable after more than one year | 29 | €19,838 | €14,003 | -€5,835 | -29.4% |
| Other amounts receivable | 291 | €19,838 | €14,003 | -€5,835 | -29.4% |
| Amounts receivable within one year | 40/41 | €6,578 | €1,304 | -€5,274 | -80.2% |
| Other amounts receivable | 41 | €6,578 | €1,304 | -€5,274 | -80.2% |
| Cash at bank and in hand | 54/58 | €48,733 | €83,853 | +€35,120 | +72.1% |
| Deferred charges and accrued income | 490/1 | €990 | €658 | -€332 | -33.6% |
| Total equity and liabilities | 10/49 | €82,800 | €104,634 | +€21,834 | +26.4% |
| Equity | 10/15 | €82,602 | €93,614 | +€11,012 | +13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,602 | €88,614 | +€11,012 | +14.2% |
| Amounts payable | 17/49 | €198 | €11,020 | +€10,822 | +5,466% |
| Amounts payable within one year | 42/48 | €198 | €11,020 | +€10,822 | +5,466% |
| Trade debts | 44 | €198 | €2,461 | +€2,263 | +1,143% |
| Suppliers | 440/4 | €198 | €2,461 | +€2,263 | +1,143% |
| Taxes, remuneration and social security | 45 | - | €8,559 | +€8,559 | |
| Taxes | 450/3 | - | €2,818 | +€2,818 | |
| Remuneration and social security | 454/9 | - | €5,741 | +€5,741 | |
| Remuneration, social security and pensions | 62 | - | €5,952 | +€5,952 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €1,845 | = | 0.0% |
| Other operating charges | 640/8 | €1,330 | €1,594 | +€265 | +19.9% |
| Gross operating margin | 9900 | €3,553 | €18,329 | +€14,776 | +416% |
| Operating profit (loss) | 9901 | €378 | €8,938 | +€8,560 | +2,264% |
| Financial income | 75/76B | €5,162 | €5,061 | -€101 | -2.0% |
| Recurring financial income | 75 | €849 | €772 | -€77 | -9.1% |
| Non-recurring financial income | 76B | €4,313 | €4,289 | -€24 | -0.5% |
| Financial charges | 65/66B | €418 | €170 | -€248 | -59.3% |
| Recurring financial charges | 65 | €418 | €170 | -€248 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €5,122 | €13,829 | +€8,707 | +170% |
| Income taxes | 67/77 | €343 | €2,817 | +€2,475 | +722% |
| Profit (loss) for the period | 9904 | €4,780 | €11,012 | +€6,232 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €4,780 | €11,012 | +€6,232 | +130% |
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 30 October 2026 via checked.be.