CMB NURSES: what changed
Two fiscal 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.
CMB NURSES
Largest movements
- Receivables within one year +€25,439
up €25,439 (+30.8%), from €82,673 to €108,112
- Tangible fixed assets +€7,548
up €7,548 (+109.8%), from €6,874 to €14,422
of which Plant, machinery and equipment: +€9,469
- Reserves +€23,300
up €23,300 (+67.7%), from €34,400 to €57,700
of which Distributable reserves: +€23,300
- Short-term financial debts +€5,240
new in 2025: €5,240
- Current portion of long-term debt +€3,815
new in 2025: €3,815
- Debts after one year +€2,997
new in 2025: €2,997
- Tax, wage and social debts -€2,951
down €2,951 (-19.6%), from €15,025 to €12,074
of which Taxes: -€2,426
- Gross operating margin -€18,367
down €18,367 (-35.8%), from €51,292 to €32,925
- Taxes -€4,900
down €4,900 (-33.8%), from €14,500 to €9,600
- Staff costs -€3,649
no longer reported in 2025 (was €3,649)
- Financial income +€1,886
up €1,886 (+60.7%), from €3,105 to €4,991
- Depreciation +€1,523
up €1,523 (+139.9%), from €1,089 to €2,612
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 | €90,038 | €122,534 | +€32,496 | +36.1% |
| Fixed assets | 21/28 | €6,874 | €14,422 | +€7,548 | +109.8% |
| Tangible fixed assets | 22/27 | €6,874 | €14,422 | +€7,548 | +109.8% |
| Plant, machinery and equipment | 23 | - | €9,469 | +€9,469 | |
| Furniture and vehicles | 24 | €6,874 | €4,953 | -€1,921 | -27.9% |
| Current assets | 29/58 | €83,164 | €108,112 | +€24,948 | +30.0% |
| Amounts receivable within one year | 40/41 | €82,673 | €108,112 | +€25,439 | +30.8% |
| Other amounts receivable | 41 | €82,673 | €108,112 | +€25,439 | +30.8% |
| Cash at bank and in hand | 54/58 | €491 | - | -€491 | |
| Total equity and liabilities | 10/49 | €90,038 | €122,534 | +€32,496 | +36.1% |
| Equity | 10/15 | €75,013 | €98,408 | +€23,395 | +31.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,400 | €57,700 | +€23,300 | +67.7% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €34,200 | €57,500 | +€23,300 | +68.1% |
| Profit (loss) carried forward | 14 | €38,613 | €38,708 | +€95 | +0.2% |
| Amounts payable | 17/49 | €15,025 | €24,126 | +€9,101 | +60.6% |
| Amounts payable after more than one year | 17 | - | €2,997 | +€2,997 | |
| Financial debts | 170/4 | - | €2,997 | +€2,997 | |
| Amounts payable within one year | 42/48 | €15,025 | €21,129 | +€6,104 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,815 | +€3,815 | |
| Financial debts | 43 | - | €5,240 | +€5,240 | |
| Credit institutions | 430/8 | - | €5,240 | +€5,240 | |
| Taxes, remuneration and social security | 45 | €15,025 | €12,074 | -€2,951 | -19.6% |
| Taxes | 450/3 | €14,500 | €12,074 | -€2,426 | -16.7% |
| Remuneration and social security | 454/9 | €525 | - | -€525 | |
| Remuneration, social security and pensions | 62 | €3,649 | - | -€3,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,089 | €2,612 | +€1,523 | +139.9% |
| Other operating charges | 640/8 | €728 | €1,099 | +€371 | +51.0% |
| Gross operating margin | 9900 | €51,292 | €32,925 | -€18,367 | -35.8% |
| Operating profit (loss) | 9901 | €45,826 | €29,214 | -€16,612 | -36.3% |
| Financial income | 75/76B | €3,105 | €4,991 | +€1,886 | +60.7% |
| Recurring financial income | 75 | €3,105 | €4,991 | +€1,886 | +60.7% |
| Financial charges | 65/66B | €151 | €1,210 | +€1,059 | +701.3% |
| Recurring financial charges | 65 | €151 | €1,210 | +€1,059 | +701.3% |
| Profit (loss) for the period before taxes | 9903 | €48,780 | €32,995 | -€15,785 | -32.4% |
| Income taxes | 67/77 | €14,500 | €9,600 | -€4,900 | -33.8% |
| Profit (loss) for the period | 9904 | €34,280 | €23,395 | -€10,885 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,280 | €23,395 | -€10,885 | -31.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.