CHIFA 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.
CHIFA NURSE
Largest movements
- Receivables within one year +€73,918
up €73,918 (+49.5%), from €149,375 to €223,293
- Cash -€4,013
down €4,013 (-27.3%), from €14,707 to €10,694
mainly Receivables within one year (-€73,918)
- Profit (loss) carried forward +€64,281
up €64,281 (+49.6%), from €129,604 to €193,885
- Tax, wage and social debts +€4,800
up €4,800 (+14.9%), from €32,300 to €37,100
- Gross operating margin -€9,959
down €9,959 (-11.4%), from €87,157 to €77,199
- Financial income +€1,458
up €1,458 (+28.9%), from €5,053 to €6,511
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 | €164,563 | €234,041 | +€69,478 | +42.2% |
| Fixed assets | 21/28 | €481 | €54 | -€426 | -88.7% |
| Tangible fixed assets | 22/27 | €481 | €54 | -€426 | -88.7% |
| Furniture and vehicles | 24 | €481 | €54 | -€426 | -88.7% |
| Current assets | 29/58 | €164,082 | €233,987 | +€69,905 | +42.6% |
| Amounts receivable within one year | 40/41 | €149,375 | €223,293 | +€73,918 | +49.5% |
| Other amounts receivable | 41 | €149,375 | €223,293 | +€73,918 | +49.5% |
| Cash at bank and in hand | 54/58 | €14,707 | €10,694 | -€4,013 | -27.3% |
| Total equity and liabilities | 10/49 | €164,563 | €234,041 | +€69,478 | +42.2% |
| Equity | 10/15 | €131,604 | €195,885 | +€64,281 | +48.8% |
| 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 | €129,604 | €193,885 | +€64,281 | +49.6% |
| Amounts payable | 17/49 | €32,958 | €38,156 | +€5,198 | +15.8% |
| Amounts payable within one year | 42/48 | €32,958 | €38,156 | +€5,198 | +15.8% |
| Trade debts | 44 | €658 | €1,056 | +€398 | +60.4% |
| Suppliers | 440/4 | €658 | €1,056 | +€398 | +60.4% |
| Taxes, remuneration and social security | 45 | €32,300 | €37,100 | +€4,800 | +14.9% |
| Taxes | 450/3 | €32,300 | €37,100 | +€4,800 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €725 | €426 | -€299 | -41.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €149 | - | -€149 | |
| Other operating charges | 640/8 | €570 | €713 | +€143 | +25.1% |
| Gross operating margin | 9900 | €87,157 | €77,199 | -€9,959 | -11.4% |
| Operating profit (loss) | 9901 | €85,714 | €76,060 | -€9,654 | -11.3% |
| Financial income | 75/76B | €5,053 | €6,511 | +€1,458 | +28.9% |
| Recurring financial income | 75 | €5,053 | €6,511 | +€1,458 | +28.9% |
| Financial charges | 65/66B | €142 | €159 | +€17 | +11.9% |
| Recurring financial charges | 65 | €142 | €159 | +€17 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €90,625 | €82,411 | -€8,213 | -9.1% |
| Income taxes | 67/77 | €19,000 | €18,131 | -€869 | -4.6% |
| Profit (loss) for the period | 9904 | €71,625 | €64,281 | -€7,344 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,625 | €64,281 | -€7,344 | -10.3% |
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 26 October 2026 via checked.be.