DERVEAU NURSING: what changed
DERVEAU NURSING
Largest movements
- Cash -€1,732
down €1,732 (-96.8%), from €1,789 to €58
mainly Net result for the year (-€4,686) and Investment in fixed assets (net) (-€1,495)
- Tangible fixed assets +€1,195
up €1,195 (+319%), from €375 to €1,570
- Current investments -€574
down €574 (-98.5%), from €583 to €9
- Profit (loss) carried forward -€4,686
down €4,686 (-57.0%), from -€8,218 to -€12,904
- Tax, wage and social debts +€3,175
up €3,175 (+158%), from €2,008 to €5,183
of which Remuneration and social security: +€2,500
- Trade debts +€400
new in 2025: €400
- Gross operating margin -€9,576
down €9,576, from €6,254 to -€3,322
- Depreciation +€161
up €161 (+116%), from €139 to €300
- Other operating charges -€87
down €87 (-9.5%), from €911 to €824
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,791 | €1,680 | -€1,111 | -39.8% |
| Fixed assets | 21/28 | €418 | €1,613 | +€1,195 | +286% |
| Tangible fixed assets | 22/27 | €375 | €1,570 | +€1,195 | +319% |
| Furniture and vehicles | 24 | €375 | €1,570 | +€1,195 | +319% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €2,372 | €66 | -€2,306 | -97.2% |
| Current investments | 50/53 | €583 | €9 | -€574 | -98.5% |
| Cash at bank and in hand | 54/58 | €1,789 | €58 | -€1,732 | -96.8% |
| Total equity and liabilities | 10/49 | €2,791 | €1,680 | -€1,111 | -39.8% |
| Equity | 10/15 | -€158 | -€4,844 | -€4,686 | -2,966% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,218 | -€12,904 | -€4,686 | -57.0% |
| Amounts payable | 17/49 | €2,949 | €6,523 | +€3,575 | +121% |
| Amounts payable within one year | 42/48 | €2,949 | €6,523 | +€3,575 | +121% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €2,008 | €5,183 | +€3,175 | +158% |
| Taxes | 450/3 | €1,008 | €1,683 | +€675 | +66.9% |
| Remuneration and social security | 454/9 | €1,000 | €3,500 | +€2,500 | +250% |
| Other amounts payable | 47/48 | €940 | €940 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €300 | +€161 | +116% |
| Other operating charges | 640/8 | €911 | €824 | -€87 | -9.5% |
| Gross operating margin | 9900 | €6,254 | -€3,322 | -€9,576 | |
| Operating profit (loss) | 9901 | €5,205 | -€4,446 | -€9,651 | |
| Financial income | 75/76B | €3 | €8 | +€5 | +165% |
| Recurring financial income | 75 | €3 | €8 | +€5 | +165% |
| Financial charges | 65/66B | €104 | €111 | +€7 | +6.7% |
| Recurring financial charges | 65 | €104 | €111 | +€7 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €5,103 | -€4,549 | -€9,653 | |
| Income taxes | 67/77 | €136 | €136 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | €4,967 | -€4,686 | -€9,653 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,967 | -€4,686 | -€9,653 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.