CLEM - 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.
CLEM - NURSING
Largest movements
- Cash +€41,121
up €41,121 (+454.4%), from €9,049 to €50,170
mainly Net result for the year (+€26,789) and Tax, wage and social debts (+€8,171)
- Tangible fixed assets -€5,160
down €5,160 (-25.3%), from €20,400 to €15,240
- Receivables within one year -€941
down €941 (-6.9%), from €13,644 to €12,703
of which Trade receivables: -€1,482
- Profit (loss) carried forward +€26,789
up €26,789 (+78.4%), from €34,162 to €60,951
- Tax, wage and social debts +€8,171
up €8,171 (+92.5%), from €8,831 to €17,002
- Depreciation +€4,060
up €4,060 (+369.1%), from €1,100 to €5,160
- Gross operating margin -€3,936
down €3,936 (-8.9%), from €44,093 to €40,157
- Taxes -€660
down €660 (-7.5%), from €8,831 to €8,171
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 | €43,093 | €78,604 | +€35,511 | +82.4% |
| Fixed assets | 21/28 | €20,400 | €15,240 | -€5,160 | -25.3% |
| Tangible fixed assets | 22/27 | €20,400 | €15,240 | -€5,160 | -25.3% |
| Furniture and vehicles | 24 | €20,400 | €15,240 | -€5,160 | -25.3% |
| Current assets | 29/58 | €22,693 | €63,364 | +€40,671 | +179.2% |
| Amounts receivable within one year | 40/41 | €13,644 | €12,703 | -€941 | -6.9% |
| Trade receivables | 40 | €7,669 | €6,187 | -€1,482 | -19.3% |
| Other amounts receivable | 41 | €5,975 | €6,516 | +€541 | +9.1% |
| Cash at bank and in hand | 54/58 | €9,049 | €50,170 | +€41,121 | +454.4% |
| Deferred charges and accrued income | 490/1 | - | €491 | +€491 | |
| Total equity and liabilities | 10/49 | €43,093 | €78,604 | +€35,511 | +82.4% |
| Equity | 10/15 | €34,262 | €61,051 | +€26,789 | +78.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,162 | €60,951 | +€26,789 | +78.4% |
| Amounts payable | 17/49 | €8,831 | €17,553 | +€8,722 | +98.8% |
| Amounts payable within one year | 42/48 | €8,831 | €17,553 | +€8,722 | +98.8% |
| Trade debts | 44 | - | €551 | +€551 | |
| Suppliers | 440/4 | - | €551 | +€551 | |
| Taxes, remuneration and social security | 45 | €8,831 | €17,002 | +€8,171 | +92.5% |
| Taxes | 450/3 | €8,831 | €17,002 | +€8,171 | +92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €5,160 | +€4,060 | +369.1% |
| Gross operating margin | 9900 | €44,093 | €40,157 | -€3,936 | -8.9% |
| Operating profit (loss) | 9901 | €42,993 | €34,997 | -€7,996 | -18.6% |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | €42,993 | €34,960 | -€8,033 | -18.7% |
| Income taxes | 67/77 | €8,831 | €8,171 | -€660 | -7.5% |
| Profit (loss) for the period | 9904 | €34,162 | €26,789 | -€7,373 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,162 | €26,789 | -€7,373 | -21.6% |
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 12 October 2026 via checked.be.