Be.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.
Be.Nursing
Largest movements
- Receivables within one year -€27,554
down €27,554 (-15.2%), from €181,432 to €153,878
of which Other amounts receivable: -€27,554
- Tangible fixed assets +€5,684
up €5,684 (+430.0%), from €1,322 to €7,006
of which Furniture and vehicles: +€5,810
- Other debts -€18,442
down €18,442 (-100.0%), from €18,442 to €0
- Tax, wage and social debts -€9,650
down €9,650 (-70.7%), from €13,650 to €4,000
- Reserves +€5,534
up €5,534 (+3.5%), from €158,170 to €163,703
of which Distributable reserves: +€5,534
- Accrued charges and deferred income +€2,055
new in 2025: €2,055
- Gross operating margin -€29,569
down €29,569 (-68.8%), from €43,005 to €13,435
- Taxes -€9,582
down €9,582 (-70.5%), from €13,592 to €4,010
- Financial charges -€745
down €745 (-43.8%), from €1,702 to €957
- Depreciation +€525
up €525 (+50.5%), from €1,040 to €1,565
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 | €193,482 | €171,296 | -€22,186 | -11.5% |
| Fixed assets | 21/28 | €1,322 | €7,006 | +€5,684 | +430.0% |
| Tangible fixed assets | 22/27 | €1,322 | €7,006 | +€5,684 | +430.0% |
| Plant, machinery and equipment | 23 | €126 | €0 | -€126 | -100.0% |
| Furniture and vehicles | 24 | €1,196 | €7,006 | +€5,810 | +485.7% |
| Current assets | 29/58 | €192,160 | €164,290 | -€27,871 | -14.5% |
| Amounts receivable within one year | 40/41 | €181,432 | €153,878 | -€27,554 | -15.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €181,432 | €153,878 | -€27,554 | -15.2% |
| Cash at bank and in hand | 54/58 | €496 | €16 | -€480 | -96.7% |
| Deferred charges and accrued income | 490/1 | €10,232 | €10,395 | +€163 | +1.6% |
| Total equity and liabilities | 10/49 | €193,482 | €171,296 | -€22,186 | -11.5% |
| Equity | 10/15 | €158,171 | €163,704 | +€5,534 | +3.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €158,170 | €163,703 | +€5,534 | +3.5% |
| Non-distributable reserves | 130/1 | €22,497 | €22,497 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,497 | €22,497 | = | 0.0% |
| Distributable reserves | 133 | €135,672 | €141,206 | +€5,534 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €35,312 | €7,592 | -€27,720 | -78.5% |
| Amounts payable within one year | 42/48 | €35,312 | €5,537 | -€29,775 | -84.3% |
| Financial debts | 43 | €1,338 | €123 | -€1,215 | -90.8% |
| Credit institutions | 430/8 | €1,338 | €123 | -€1,215 | -90.8% |
| Trade debts | 44 | €1,882 | €1,413 | -€468 | -24.9% |
| Suppliers | 440/4 | €1,882 | €1,413 | -€468 | -24.9% |
| Taxes, remuneration and social security | 45 | €13,650 | €4,000 | -€9,650 | -70.7% |
| Taxes | 450/3 | €13,650 | €4,000 | -€9,650 | -70.7% |
| Other amounts payable | 47/48 | €18,442 | €0 | -€18,442 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €2,055 | +€2,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €1,565 | +€525 | +50.5% |
| Other operating charges | 640/8 | €1,020 | €1,370 | +€350 | +34.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €43,005 | €13,435 | -€29,569 | -68.8% |
| Operating profit (loss) | 9901 | €40,945 | €10,500 | -€30,445 | -74.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,702 | €957 | -€745 | -43.8% |
| Recurring financial charges | 65 | €1,702 | €957 | -€745 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €39,243 | €9,544 | -€29,699 | -75.7% |
| Income taxes | 67/77 | €13,592 | €4,010 | -€9,582 | -70.5% |
| Profit (loss) for the period | 9904 | €25,651 | €5,534 | -€20,117 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,651 | €5,534 | -€20,117 | -78.4% |
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 4 October 2026 via checked.be.