FRA NURSING: what changed
Two fiscal 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.
FRA NURSING
Largest movements
- Receivables within one year +€14,662
up €14,662 (+1955.7%), from €750 to €15,412
- Cash +€5,162
up €5,162 (+552.3%), from €935 to €6,097
mainly Net result for the year (+€12,155) and Depreciation (+€4,913)
- Tangible fixed assets -€4,913
down €4,913 (-51.0%), from €9,638 to €4,725
of which Furniture and vehicles: -€3,997
- Deferred charges and accrued income -€975
down €975 (-11.6%), from €8,436 to €7,460
- Reserves +€12,155
up €12,155 (+69.5%), from €17,481 to €29,637
- Tax, wage and social debts +€4,057
new in 2025: €4,057
- Other debts -€1,712
no longer reported in 2025 (was €1,712)
- Trade debts -€564
no longer reported in 2025 (was €564)
- Gross operating margin -€725
down €725 (-3.3%), from €21,877 to €21,152
- Financial income +€443
new in 2025: €443
- Other operating charges +€250
up €250 (+430.2%), from €58 to €308
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.
Cash bridge derived
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 | €19,758 | €33,694 | +€13,936 | +70.5% |
| Fixed assets | 21/28 | €9,638 | €4,725 | -€4,913 | -51.0% |
| Tangible fixed assets | 22/27 | €9,638 | €4,725 | -€4,913 | -51.0% |
| Plant, machinery and equipment | 23 | €1,638 | €722 | -€916 | -55.9% |
| Furniture and vehicles | 24 | €8,000 | €4,003 | -€3,997 | -50.0% |
| Current assets | 29/58 | €10,120 | €28,969 | +€18,849 | +186.3% |
| Amounts receivable within one year | 40/41 | €750 | €15,412 | +€14,662 | +1955.7% |
| Other amounts receivable | 41 | €750 | €15,412 | +€14,662 | +1955.7% |
| Cash at bank and in hand | 54/58 | €935 | €6,097 | +€5,162 | +552.3% |
| Deferred charges and accrued income | 490/1 | €8,436 | €7,460 | -€975 | -11.6% |
| Total equity and liabilities | 10/49 | €19,758 | €33,694 | +€13,936 | +70.5% |
| Equity | 10/15 | €17,481 | €29,637 | +€12,155 | +69.5% |
| Reserves | 13 | €17,481 | €29,637 | +€12,155 | +69.5% |
| Distributable reserves | 133 | €17,481 | €29,637 | +€12,155 | +69.5% |
| Amounts payable | 17/49 | €2,276 | €4,057 | +€1,781 | +78.2% |
| Amounts payable within one year | 42/48 | €2,276 | €4,057 | +€1,781 | +78.2% |
| Trade debts | 44 | €564 | - | -€564 | |
| Suppliers | 440/4 | €564 | - | -€564 | |
| Taxes, remuneration and social security | 45 | - | €4,057 | +€4,057 | |
| Taxes | 450/3 | - | €4,057 | +€4,057 | |
| Other amounts payable | 47/48 | €1,712 | - | -€1,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,913 | €4,913 | +€0 | 0.0% |
| Other operating charges | 640/8 | €58 | €308 | +€250 | +430.2% |
| Gross operating margin | 9900 | €21,877 | €21,152 | -€725 | -3.3% |
| Operating profit (loss) | 9901 | €16,906 | €15,931 | -€975 | -5.8% |
| Financial income | 75/76B | - | €443 | +€443 | |
| Recurring financial income | 75 | - | €443 | +€443 | |
| Financial charges | 65/66B | €89 | €161 | +€71 | +79.7% |
| Recurring financial charges | 65 | €89 | €161 | +€71 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €16,817 | €16,213 | -€604 | -3.6% |
| Income taxes | 67/77 | €4,250 | €4,058 | -€193 | -4.5% |
| Profit (loss) for the period | 9904 | €12,566 | €12,155 | -€411 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,566 | €12,155 | -€411 | -3.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.