FATA 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.
FATA NURSING
Largest movements
- Cash +€12,629
up €12,629 (+26.4%), from €47,769 to €60,398
mainly Net result for the year (+€13,803) and Receivables within one year (+€7,089)
- Receivables within one year -€7,089
down €7,089 (-57.5%), from €12,326 to €5,237
- Tangible fixed assets -€6,000
down €6,000 (-67.6%), from €8,870 to €2,870
- Reserves +€13,800
up €13,800 (+39.4%), from €35,000 to €48,800
- Other debts -€11,000
no longer reported in 2025 (was €11,000)
- Tax, wage and social debts -€3,263
down €3,263 (-16.2%), from €20,191 to €16,928
of which Taxes: -€5,000
- Gross operating margin -€42,193
down €42,193 (-57.4%), from €73,472 to €31,279
- Depreciation -€4,783
down €4,783 (-44.4%), from €10,783 to €6,000
- Other operating charges -€2,458
down €2,458 (-79.5%), from €3,092 to €634
- Taxes -€1,698
down €1,698 (-13.1%), from €13,000 to €11,302
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 | €68,965 | €68,505 | -€460 | -0.7% |
| Fixed assets | 21/28 | €8,870 | €2,870 | -€6,000 | -67.6% |
| Tangible fixed assets | 22/27 | €8,870 | €2,870 | -€6,000 | -67.6% |
| Furniture and vehicles | 24 | €8,870 | €2,870 | -€6,000 | -67.6% |
| Current assets | 29/58 | €60,095 | €65,635 | +€5,540 | +9.2% |
| Amounts receivable within one year | 40/41 | €12,326 | €5,237 | -€7,089 | -57.5% |
| Other amounts receivable | 41 | €12,326 | €5,237 | -€7,089 | -57.5% |
| Cash at bank and in hand | 54/58 | €47,769 | €60,398 | +€12,629 | +26.4% |
| Total equity and liabilities | 10/49 | €68,965 | €68,505 | -€460 | -0.7% |
| Equity | 10/15 | €37,774 | €51,577 | +€13,803 | +36.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €48,800 | +€13,800 | +39.4% |
| Distributable reserves | 133 | €35,000 | €48,800 | +€13,800 | +39.4% |
| Profit (loss) carried forward | 14 | €774 | €777 | +€3 | +0.4% |
| Amounts payable | 17/49 | €31,191 | €16,928 | -€14,263 | -45.7% |
| Amounts payable within one year | 42/48 | €31,191 | €16,928 | -€14,263 | -45.7% |
| Taxes, remuneration and social security | 45 | €20,191 | €16,928 | -€3,263 | -16.2% |
| Taxes | 450/3 | €13,073 | €8,073 | -€5,000 | -38.2% |
| Remuneration and social security | 454/9 | €7,118 | €8,855 | +€1,737 | +24.4% |
| Other amounts payable | 47/48 | €11,000 | - | -€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,783 | €6,000 | -€4,783 | -44.4% |
| Other operating charges | 640/8 | €3,092 | €634 | -€2,458 | -79.5% |
| Gross operating margin | 9900 | €73,472 | €31,279 | -€42,193 | -57.4% |
| Operating profit (loss) | 9901 | €59,597 | €24,645 | -€34,952 | -58.6% |
| Financial income | 75/76B | €326 | €532 | +€206 | +63.3% |
| Recurring financial income | 75 | €326 | €532 | +€206 | +63.3% |
| Financial charges | 65/66B | €149 | €72 | -€77 | -51.5% |
| Recurring financial charges | 65 | €149 | €72 | -€77 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €59,774 | €25,105 | -€34,669 | -58.0% |
| Income taxes | 67/77 | €13,000 | €11,302 | -€1,698 | -13.1% |
| Profit (loss) for the period | 9904 | €46,774 | €13,803 | -€32,971 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,774 | €13,803 | -€32,971 | -70.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.