EMMA 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.
EMMA NURSING
Largest movements
- Deferred charges and accrued income +€9,842
up €9,842 (+1,367%), from €720 to €10,563
- Receivables within one year +€6,187
up €6,187 (+29.6%), from €20,882 to €27,069
of which Other amounts receivable: +€16,798
- Trade debts +€23,511
up €23,511 (+590%), from €3,982 to €27,493
- Tax, wage and social debts -€6,401
down €6,401 (-62.7%), from €10,213 to €3,811
- Profit (loss) carried forward +€5,049
new in 2025: €5,049
- Reserves -€4,904
no longer reported in 2025 (was €4,904)
- Accrued charges and deferred income -€1,327
down €1,327 (-81.0%), from €1,638 to €311
- Financial charges +€2,212
up €2,212 (+278%), from €795 to €3,007
- Gross operating margin +€1,354
up €1,354 (+33.0%), from €4,099 to €5,453
- Taxes -€516
down €516 (-23.8%), from €2,164 to €1,648
- Other operating charges +€100
up €100 (+18.0%), from €554 to €654
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 | €22,438 | €38,365 | +€15,926 | +71.0% |
| Current assets | 29/58 | €22,438 | €38,365 | +€15,926 | +71.0% |
| Amounts receivable within one year | 40/41 | €20,882 | €27,069 | +€6,187 | +29.6% |
| Trade receivables | 40 | €10,611 | - | -€10,611 | |
| Other amounts receivable | 41 | €10,270 | €27,069 | +€16,798 | +164% |
| Cash at bank and in hand | 54/58 | €836 | €733 | -€103 | -12.3% |
| Deferred charges and accrued income | 490/1 | €720 | €10,563 | +€9,842 | +1,367% |
| Total equity and liabilities | 10/49 | €22,438 | €38,365 | +€15,926 | +71.0% |
| Equity | 10/15 | €6,605 | €6,750 | +€144 | +2.2% |
| Contributions | 10/11 | €1,701 | €1,701 | = | 0.0% |
| Reserves | 13 | €4,904 | - | -€4,904 | |
| Distributable reserves | 133 | €4,904 | - | -€4,904 | |
| Profit (loss) carried forward | 14 | - | €5,049 | +€5,049 | |
| Amounts payable | 17/49 | €15,833 | €31,615 | +€15,782 | +99.7% |
| Amounts payable within one year | 42/48 | €14,195 | €31,304 | +€17,109 | +121% |
| Trade debts | 44 | €3,982 | €27,493 | +€23,511 | +590% |
| Suppliers | 440/4 | €3,982 | €27,493 | +€23,511 | +590% |
| Taxes, remuneration and social security | 45 | €10,213 | €3,811 | -€6,401 | -62.7% |
| Taxes | 450/3 | €10,213 | €3,811 | -€6,401 | -62.7% |
| Accrued charges and deferred income | 492/3 | €1,638 | €311 | -€1,327 | -81.0% |
| Other operating charges | 640/8 | €554 | €654 | +€100 | +18.0% |
| Gross operating margin | 9900 | €4,099 | €5,453 | +€1,354 | +33.0% |
| Operating profit (loss) | 9901 | €3,545 | €4,799 | +€1,255 | +35.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €795 | €3,007 | +€2,212 | +278% |
| Recurring financial charges | 65 | €795 | €3,007 | +€2,212 | +278% |
| Profit (loss) for the period before taxes | 9903 | €2,750 | €1,792 | -€958 | -34.8% |
| Income taxes | 67/77 | €2,164 | €1,648 | -€516 | -23.8% |
| Profit (loss) for the period | 9904 | €586 | €144 | -€442 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €586 | €144 | -€442 | -75.4% |
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 15 October 2026 via checked.be.