EREKA 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.
EREKA NURSING
Largest movements
- Cash -€8,519
down €8,519 (-12.8%), from €66,359 to €57,840
mainly Other debts (-€18,566) and Current portion of long-term debt (-€2,812)
- Other debts -€18,566
down €18,566 (-98.4%), from €18,868 to €301
- Profit (loss) carried forward +€10,432
up €10,432 (+40.5%), from €25,790 to €36,222
- Current portion of long-term debt -€2,812
down €2,812 (-50.8%), from €5,537 to €2,725
- Trade debts +€2,427
up €2,427 (+112%), from €2,171 to €4,598
- Gross operating margin +€6,326
up €6,326 (+71.4%), from €8,862 to €15,189
- Depreciation -€580
down €580 (-100%), from €580 to €0
- Other operating charges -€459
down €459 (-36.9%), from €1,247 to €787
- Staff costs +€209
new in 2025: €209
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 | €66,359 | €57,840 | -€8,519 | -12.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €66,359 | €57,840 | -€8,519 | -12.8% |
| Cash at bank and in hand | 54/58 | €66,359 | €57,840 | -€8,519 | -12.8% |
| Total equity and liabilities | 10/49 | €66,359 | €57,840 | -€8,519 | -12.8% |
| Equity | 10/15 | €39,783 | €50,216 | +€10,432 | +26.2% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Capital | 10 | €13,400 | €13,400 | = | 0.0% |
| Issued capital | 100 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €593 | €593 | = | 0.0% |
| Non-distributable reserves | 130/1 | €593 | €593 | = | 0.0% |
| Legal reserve | 130 | €593 | €593 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,790 | €36,222 | +€10,432 | +40.5% |
| Amounts payable | 17/49 | €26,576 | €7,625 | -€18,951 | -71.3% |
| Amounts payable within one year | 42/48 | €26,576 | €7,625 | -€18,951 | -71.3% |
| Current portion of amounts payable after more than one year | 42 | €5,537 | €2,725 | -€2,812 | -50.8% |
| Trade debts | 44 | €2,171 | €4,598 | +€2,427 | +112% |
| Suppliers | 440/4 | €2,171 | €4,598 | +€2,427 | +112% |
| Other amounts payable | 47/48 | €18,868 | €301 | -€18,566 | -98.4% |
| Remuneration, social security and pensions | 62 | - | €209 | +€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €0 | -€580 | -100% |
| Other operating charges | 640/8 | €1,247 | €787 | -€459 | -36.9% |
| Gross operating margin | 9900 | €8,862 | €15,189 | +€6,326 | +71.4% |
| Operating profit (loss) | 9901 | €7,036 | €14,192 | +€7,157 | +102% |
| Financial charges | 65/66B | €581 | €439 | -€143 | -24.5% |
| Recurring financial charges | 65 | €581 | €439 | -€143 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €6,454 | €13,754 | +€7,299 | +113% |
| Income taxes | 67/77 | €3,349 | €3,321 | -€28 | -0.8% |
| Profit (loss) for the period | 9904 | €3,105 | €10,432 | +€7,327 | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €3,105 | €10,432 | +€7,327 | +236% |
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 26 October 2026 via checked.be.