"EGLF 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.
"EGLF NURSING"
Largest movements
- Tangible fixed assets -€11,372
down €11,372 (-25.5%), from €44,579 to €33,206
- Receivables within one year -€9,026
no longer reported in 2025 (was €9,026)
of which Other amounts receivable: -€6,736
- Deferred charges and accrued income +€7,867
up €7,867 (+60.9%), from €12,916 to €20,783
- Cash +€1,388
up €1,388 (+5.0%), from €27,720 to €29,108
mainly Net result for the year (+€13,946) and Depreciation (+€11,372)
- Debts after one year -€6,967
down €6,967 (-31.1%), from €22,384 to €15,417
- Other debts -€5,527
down €5,527 (-90.5%), from €6,106 to €579
- Tax, wage and social debts +€5,455
up €5,455 (+274%), from €1,990 to €7,445
- Reserves -€2,547
down €2,547 (-5.4%), from €46,737 to €44,190
of which Distributable reserves: -€2,547
- Trade debts -€1,243
down €1,243 (-35.1%), from €3,543 to €2,299
- Gross operating margin +€15,642
up €15,642 (+95.1%), from €16,441 to €32,083
- Taxes +€4,862
up €4,862 (+283%), from €1,716 to €6,578
- Financial income +€604
up €604 (+221%), from €273 to €877
- Financial charges -€391
down €391 (-26.9%), from €1,455 to €1,064
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 | €94,241 | €83,098 | -€11,143 | -11.8% |
| Fixed assets | 21/28 | €44,579 | €33,206 | -€11,372 | -25.5% |
| Tangible fixed assets | 22/27 | €44,579 | €33,206 | -€11,372 | -25.5% |
| Furniture and vehicles | 24 | €44,579 | €33,206 | -€11,372 | -25.5% |
| Current assets | 29/58 | €49,663 | €49,892 | +€229 | +0.5% |
| Amounts receivable within one year | 40/41 | €9,026 | - | -€9,026 | |
| Trade receivables | 40 | €2,290 | - | -€2,290 | |
| Other amounts receivable | 41 | €6,736 | - | -€6,736 | |
| Cash at bank and in hand | 54/58 | €27,720 | €29,108 | +€1,388 | +5.0% |
| Deferred charges and accrued income | 490/1 | €12,916 | €20,783 | +€7,867 | +60.9% |
| Total equity and liabilities | 10/49 | €94,241 | €83,098 | -€11,143 | -11.8% |
| Equity | 10/15 | €52,937 | €50,390 | -€2,547 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,737 | €44,190 | -€2,547 | -5.4% |
| Non-distributable reserves | 130/1 | €635 | €635 | = | 0.0% |
| Reserves not available under the articles | 1311 | €635 | €635 | = | 0.0% |
| Distributable reserves | 133 | €46,102 | €43,555 | -€2,547 | -5.5% |
| Amounts payable | 17/49 | €41,304 | €32,708 | -€8,597 | -20.8% |
| Amounts payable after more than one year | 17 | €22,384 | €15,417 | -€6,967 | -31.1% |
| Financial debts | 170/4 | €22,384 | €15,417 | -€6,967 | -31.1% |
| Amounts payable within one year | 42/48 | €18,339 | €17,290 | -€1,048 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €6,700 | €6,967 | +€267 | +4.0% |
| Trade debts | 44 | €3,543 | €2,299 | -€1,243 | -35.1% |
| Suppliers | 440/4 | €3,543 | €2,299 | -€1,243 | -35.1% |
| Taxes, remuneration and social security | 45 | €1,990 | €7,445 | +€5,455 | +274% |
| Taxes | 450/3 | €1,990 | €7,445 | +€5,455 | +274% |
| Other amounts payable | 47/48 | €6,106 | €579 | -€5,527 | -90.5% |
| Accrued charges and deferred income | 492/3 | €582 | - | -€582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,654 | €11,372 | -€281 | -2.4% |
| Gross operating margin | 9900 | €16,441 | €32,083 | +€15,642 | +95.1% |
| Operating profit (loss) | 9901 | €4,788 | €20,710 | +€15,923 | +333% |
| Financial income | 75/76B | €273 | €877 | +€604 | +221% |
| Recurring financial income | 75 | €273 | €877 | +€604 | +221% |
| Financial charges | 65/66B | €1,455 | €1,064 | -€391 | -26.9% |
| Recurring financial charges | 65 | €1,455 | €1,064 | -€391 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €3,605 | €20,523 | +€16,918 | +469% |
| Income taxes | 67/77 | €1,716 | €6,578 | +€4,862 | +283% |
| Profit (loss) for the period | 9904 | €1,889 | €13,946 | +€12,056 | +638% |
| Profit (loss) for the period to be appropriated | 9905 | €1,889 | €13,946 | +€12,056 | +638% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.