CC 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.
CC NURSING
Largest movements
- Receivables within one year +€73,515
up €73,515 (+58.0%), from €126,737 to €200,253
- Tangible fixed assets -€4,515
down €4,515 (-11.8%), from €38,389 to €33,873
of which Leasing and similar rights: -€8,471
- Reserves +€79,693
up €79,693 (+153.3%), from €51,989 to €131,682
of which Distributable reserves: +€79,693
- Debts after one year -€16,691
down €16,691 (-68.2%), from €24,461 to €7,769
- Tax, wage and social debts +€10,500
up €10,500 (+35.8%), from €29,366 to €39,867
of which Taxes: +€8,580
- Trade debts -€4,829
down €4,829 (-45.7%), from €10,571 to €5,742
- Short-term financial debts +€4,555
up €4,555 (+42.9%), from €10,614 to €15,169
- Gross operating margin +€38,257
up €38,257 (+45.2%), from €84,673 to €122,930
- Taxes +€9,499
up €9,499 (+59.9%), from €15,860 to €25,359
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,307 | €236,234 | +€69,927 | +42.0% |
| Fixed assets | 21/28 | €38,430 | €33,915 | -€4,515 | -11.7% |
| Tangible fixed assets | 22/27 | €38,389 | €33,873 | -€4,515 | -11.8% |
| Furniture and vehicles | 24 | €1,267 | €6,899 | +€5,632 | +444.6% |
| Leasing and similar rights | 25 | €24,437 | €15,967 | -€8,471 | -34.7% |
| Other tangible fixed assets | 26 | €12,684 | €11,008 | -€1,677 | -13.2% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €127,877 | €202,319 | +€74,442 | +58.2% |
| Amounts receivable within one year | 40/41 | €126,737 | €200,253 | +€73,515 | +58.0% |
| Other amounts receivable | 41 | €126,737 | €200,253 | +€73,515 | +58.0% |
| Deferred charges and accrued income | 490/1 | €1,140 | €2,067 | +€927 | +81.3% |
| Total equity and liabilities | 10/49 | €166,307 | €236,234 | +€69,927 | +42.0% |
| Equity | 10/15 | €70,589 | €150,282 | +€79,693 | +112.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,989 | €131,682 | +€79,693 | +153.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,129 | €129,822 | +€79,693 | +159.0% |
| Amounts payable | 17/49 | €95,718 | €85,952 | -€9,766 | -10.2% |
| Amounts payable after more than one year | 17 | €24,461 | €7,769 | -€16,691 | -68.2% |
| Financial debts | 170/4 | €24,461 | €7,769 | -€16,691 | -68.2% |
| Amounts payable within one year | 42/48 | €71,258 | €78,183 | +€6,925 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €20,707 | €17,405 | -€3,302 | -15.9% |
| Financial debts | 43 | €10,614 | €15,169 | +€4,555 | +42.9% |
| Credit institutions | 430/8 | €10,614 | €15,169 | +€4,555 | +42.9% |
| Trade debts | 44 | €10,571 | €5,742 | -€4,829 | -45.7% |
| Suppliers | 440/4 | €10,571 | €5,742 | -€4,829 | -45.7% |
| Taxes, remuneration and social security | 45 | €29,366 | €39,867 | +€10,500 | +35.8% |
| Taxes | 450/3 | €29,366 | €37,947 | +€8,580 | +29.2% |
| Remuneration and social security | 454/9 | - | €1,920 | +€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,765 | €10,864 | +€100 | +0.9% |
| Other operating charges | 640/8 | €2,133 | €1,797 | -€336 | -15.8% |
| Gross operating margin | 9900 | €84,673 | €122,930 | +€38,257 | +45.2% |
| Operating profit (loss) | 9901 | €71,776 | €110,269 | +€38,493 | +53.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €5,799 | €5,219 | -€580 | -10.0% |
| Recurring financial charges | 65 | €5,799 | €5,219 | -€580 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €65,977 | €105,052 | +€39,075 | +59.2% |
| Income taxes | 67/77 | €15,860 | €25,359 | +€9,499 | +59.9% |
| Profit (loss) for the period | 9904 | €50,117 | €79,693 | +€29,576 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,117 | €79,693 | +€29,576 | +59.0% |
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 11 October 2026 via checked.be.