BN 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.
BN NURSE
Largest movements
- Cash +€647
up €647 (+4.8%), from €13,500 to €14,147
mainly Other debts (+€1,521) and Net result for the year (+€1,345)
- Tangible fixed assets -€281
down €281 (-41.9%), from €672 to €391
- Tax, wage and social debts -€2,500
down €2,500 (-82.0%), from €3,050 to €550
- Other debts +€1,521
up €1,521 (+85.0%), from €1,790 to €3,311
- Profit (loss) carried forward +€1,345
up €1,345 (+18.3%), from €7,331 to €8,676
- Turnover +€52,287
new in 2025: €52,287
- Purchases and services +€41,495
new in 2025: €41,495
- Staff costs +€1,288
up €1,288 (+18.6%), from €6,921 to €8,209
- Gross operating margin +€567
up €567 (+5.5%), from €10,225 to €10,792
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 | €14,172 | €14,538 | +€366 | +2.6% |
| Fixed assets | 21/28 | €672 | €391 | -€281 | -41.9% |
| Tangible fixed assets | 22/27 | €672 | €391 | -€281 | -41.9% |
| Furniture and vehicles | 24 | €672 | €391 | -€281 | -41.9% |
| Current assets | 29/58 | €13,500 | €14,147 | +€647 | +4.8% |
| Cash at bank and in hand | 54/58 | €13,500 | €14,147 | +€647 | +4.8% |
| Total equity and liabilities | 10/49 | €14,172 | €14,538 | +€366 | +2.6% |
| Equity | 10/15 | €9,331 | €10,676 | +€1,345 | +14.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,331 | €8,676 | +€1,345 | +18.3% |
| Amounts payable | 17/49 | €4,840 | €3,861 | -€979 | -20.2% |
| Amounts payable within one year | 42/48 | €4,840 | €3,861 | -€979 | -20.2% |
| Taxes, remuneration and social security | 45 | €3,050 | €550 | -€2,500 | -82.0% |
| Taxes | 450/3 | €3,050 | €550 | -€2,500 | -82.0% |
| Other amounts payable | 47/48 | €1,790 | €3,311 | +€1,521 | +85.0% |
| Turnover | 70 | - | €52,287 | +€52,287 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €41,495 | +€41,495 | |
| Remuneration, social security and pensions | 62 | €6,921 | €8,209 | +€1,288 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €281 | +€109 | +63.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €10,225 | €10,792 | +€567 | +5.5% |
| Operating profit (loss) | 9901 | €3,132 | €1,902 | -€1,230 | -39.3% |
| Financial charges | 65/66B | €49 | €69 | +€21 | +42.3% |
| Recurring financial charges | 65 | €49 | €69 | +€21 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €3,083 | €1,833 | -€1,251 | -40.6% |
| Income taxes | 67/77 | €650 | €488 | -€162 | -24.9% |
| Profit (loss) for the period | 9904 | €2,433 | €1,345 | -€1,089 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,433 | €1,345 | -€1,089 | -44.7% |
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 17 October 2026 via checked.be.