BUCHET CONSTANCE INFIRMIERE: 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.
BUCHET CONSTANCE INFIRMIERE
Largest movements
- Receivables within one year -€4,670
no longer reported in 2025 (was €4,670)
- Cash -€1,832
down €1,832 (-58.5%), from €3,132 to €1,300
mainly Net result for the year (-€5,457) and Investment in fixed assets (net) (-€1,424)
- Tangible fixed assets +€846
up €846 (+98.2%), from €862 to €1,707
- Deferred charges and accrued income +€634
up €634 (+6.5%), from €9,738 to €10,372
- Profit (loss) carried forward -€5,457
down €5,457 (-55.2%), from €9,883 to €4,426
- Gross operating margin -€17,650
down €17,650, from €14,238 to -€3,412
- Taxes -€3,293
down €3,293 (-95.3%), from €3,456 to €162
- Depreciation +€501
up €501 (+646%), from €77 to €578
- Other operating charges +€448
up €448 (+55.1%), from €812 to €1,260
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 | €18,402 | €13,379 | -€5,023 | -27.3% |
| Fixed assets | 21/28 | €862 | €1,707 | +€846 | +98.2% |
| Tangible fixed assets | 22/27 | €862 | €1,707 | +€846 | +98.2% |
| Furniture and vehicles | 24 | €862 | €1,707 | +€846 | +98.2% |
| Current assets | 29/58 | €17,540 | €11,671 | -€5,869 | -33.5% |
| Amounts receivable within one year | 40/41 | €4,670 | - | -€4,670 | |
| Other amounts receivable | 41 | €4,670 | - | -€4,670 | |
| Cash at bank and in hand | 54/58 | €3,132 | €1,300 | -€1,832 | -58.5% |
| Deferred charges and accrued income | 490/1 | €9,738 | €10,372 | +€634 | +6.5% |
| Total equity and liabilities | 10/49 | €18,402 | €13,379 | -€5,023 | -27.3% |
| Equity | 10/15 | €12,883 | €7,426 | -€5,457 | -42.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,883 | €4,426 | -€5,457 | -55.2% |
| Amounts payable | 17/49 | €5,519 | €5,953 | +€434 | +7.9% |
| Amounts payable within one year | 42/48 | €5,519 | €5,953 | +€434 | +7.9% |
| Trade debts | 44 | €63 | €195 | +€131 | +207% |
| Suppliers | 440/4 | €63 | €195 | +€131 | +207% |
| Taxes, remuneration and social security | 45 | €5,456 | €5,618 | +€162 | +3.0% |
| Taxes | 450/3 | €5,456 | €5,618 | +€162 | +3.0% |
| Other amounts payable | 47/48 | - | €140 | +€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €578 | +€501 | +646% |
| Other operating charges | 640/8 | €812 | €1,260 | +€448 | +55.1% |
| Gross operating margin | 9900 | €14,238 | -€3,412 | -€17,650 | |
| Operating profit (loss) | 9901 | €13,349 | -€5,250 | -€18,599 | |
| Financial charges | 65/66B | €11 | €44 | +€34 | +316% |
| Recurring financial charges | 65 | €11 | €44 | +€34 | +316% |
| Profit (loss) for the period before taxes | 9903 | €13,338 | -€5,294 | -€18,632 | |
| Income taxes | 67/77 | €3,456 | €162 | -€3,293 | -95.3% |
| Profit (loss) for the period | 9904 | €9,883 | -€5,457 | -€15,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,883 | -€5,457 | -€15,339 |
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 28 October 2026 via checked.be.