D&K 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.
D&K NURSING
Largest movements
- Receivables within one year +€15,320
up €15,320 (+54.4%), from €28,140 to €43,460
of which Trade receivables: +€17,783
- Tangible fixed assets -€4,580
down €4,580 (-27.9%), from €16,423 to €11,843
- Profit (loss) carried forward +€12,504
up €12,504 (+102%), from €12,290 to €24,794
- Trade debts -€7,001
down €7,001 (-26.3%), from €26,658 to €19,657
- Short-term financial debts +€4,609
new in 2025: €4,609
- Gross operating margin +€13,271
up €13,271 (+142%), from €9,323 to €22,594
- Taxes +€1,939
up €1,939 (+98.8%), from €1,962 to €3,901
- Depreciation +€614
up €614 (+13.4%), from €4,594 to €5,208
- Financial charges +€527
up €527 (+126%), from €418 to €946
- Financial income +€367
up €367 (+31.1%), from €1,181 to €1,548
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 | €44,826 | €55,423 | +€10,597 | +23.6% |
| Fixed assets | 21/28 | €16,423 | €11,843 | -€4,580 | -27.9% |
| Tangible fixed assets | 22/27 | €16,423 | €11,843 | -€4,580 | -27.9% |
| Furniture and vehicles | 24 | €16,423 | €11,843 | -€4,580 | -27.9% |
| Current assets | 29/58 | €28,403 | €43,580 | +€15,177 | +53.4% |
| Amounts receivable within one year | 40/41 | €28,140 | €43,460 | +€15,320 | +54.4% |
| Trade receivables | 40 | - | €17,783 | +€17,783 | |
| Other amounts receivable | 41 | €28,140 | €25,677 | -€2,463 | -8.8% |
| Cash at bank and in hand | 54/58 | €8 | - | -€8 | |
| Deferred charges and accrued income | 490/1 | €254 | €119 | -€135 | -53.1% |
| Total equity and liabilities | 10/49 | €44,826 | €55,423 | +€10,597 | +23.6% |
| Equity | 10/15 | €12,790 | €25,294 | +€12,504 | +97.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,290 | €24,794 | +€12,504 | +102% |
| Amounts payable | 17/49 | €32,036 | €30,129 | -€1,907 | -6.0% |
| Amounts payable within one year | 42/48 | €32,036 | €30,129 | -€1,907 | -6.0% |
| Financial debts | 43 | - | €4,609 | +€4,609 | |
| Credit institutions | 430/8 | - | €4,609 | +€4,609 | |
| Trade debts | 44 | €26,658 | €19,657 | -€7,001 | -26.3% |
| Suppliers | 440/4 | €26,658 | €19,657 | -€7,001 | -26.3% |
| Taxes, remuneration and social security | 45 | €5,378 | €5,863 | +€485 | +9.0% |
| Taxes | 450/3 | €5,378 | €5,863 | +€485 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,594 | €5,208 | +€614 | +13.4% |
| Other operating charges | 640/8 | €522 | €722 | +€200 | +38.4% |
| Non-recurring operating charges | 66A | - | €862 | +€862 | |
| Gross operating margin | 9900 | €9,323 | €22,594 | +€13,271 | +142% |
| Operating profit (loss) | 9901 | €4,207 | €15,802 | +€11,595 | +276% |
| Financial income | 75/76B | €1,181 | €1,548 | +€367 | +31.1% |
| Recurring financial income | 75 | €1,181 | €1,548 | +€367 | +31.1% |
| Financial charges | 65/66B | €418 | €946 | +€527 | +126% |
| Recurring financial charges | 65 | €418 | €946 | +€527 | +126% |
| Profit (loss) for the period before taxes | 9903 | €4,970 | €16,405 | +€11,435 | +230% |
| Income taxes | 67/77 | €1,962 | €3,901 | +€1,939 | +98.8% |
| Profit (loss) for the period | 9904 | €3,008 | €12,504 | +€9,496 | +316% |
| Profit (loss) for the period to be appropriated | 9905 | €3,008 | €12,504 | +€9,496 | +316% |
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 18 October 2026 via checked.be.