Freelance 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.
Freelance Nursing
Largest movements
- Receivables within one year -€20,800
down €20,800 (-38.6%), from €53,887 to €33,087
of which Other amounts receivable: -€25,153
- Receivables after one year -€10,386
no longer reported in 2025 (was €10,386)
- Current investments +€5,007
up €5,007 (+74.5%), from €6,724 to €11,731
- Tangible fixed assets -€4,591
down €4,591 (-70.4%), from €6,525 to €1,934
of which Leasing and similar rights: -€2,592
- Deferred charges and accrued income -€1,528
down €1,528 (-43.7%), from €3,499 to €1,970
- Contributions -€18,100
down €18,100 (-97.3%), from €18,600 to €500
- Other debts -€10,812
down €10,812 (-46.6%), from €23,178 to €12,366
- Tax, wage and social debts -€9,160
down €9,160 (-81.2%), from €11,285 to €2,125
of which Taxes: -€8,807
- Trade debts +€7,799
up €7,799 (+818.6%), from €953 to €8,751
- Reserves -€2,648
down €2,648 (-6.3%), from €41,823 to €39,175
- Write-downs -€5,539
no longer reported in 2025 (was €5,539)
- Gross operating margin -€5,192
down €5,192 (-19.0%), from €27,348 to €22,156
- Taxes -€2,870
down €2,870 (-41.1%), from €6,979 to €4,109
- Depreciation -€1,947
down €1,947 (-42.9%), from €4,543 to €2,596
- Financial charges +€1,478
up €1,478 (+80.1%), from €1,846 to €3,324
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 | €96,188 | €62,917 | -€33,270 | -34.6% |
| Fixed assets | 21/28 | €7,122 | €1,934 | -€5,188 | -72.8% |
| Intangible fixed assets | 21 | €597 | - | -€597 | |
| Tangible fixed assets | 22/27 | €6,525 | €1,934 | -€4,591 | -70.4% |
| Furniture and vehicles | 24 | €3,934 | €1,934 | -€2,000 | -50.8% |
| Leasing and similar rights | 25 | €2,592 | - | -€2,592 | |
| Current assets | 29/58 | €89,066 | €60,983 | -€28,082 | -31.5% |
| Amounts receivable after more than one year | 29 | €10,386 | - | -€10,386 | |
| Other amounts receivable | 291 | €10,386 | - | -€10,386 | |
| Amounts receivable within one year | 40/41 | €53,887 | €33,087 | -€20,800 | -38.6% |
| Trade receivables | 40 | €24,605 | €28,957 | +€4,352 | +17.7% |
| Other amounts receivable | 41 | €29,283 | €4,130 | -€25,153 | -85.9% |
| Current investments | 50/53 | €6,724 | €11,731 | +€5,007 | +74.5% |
| Cash at bank and in hand | 54/58 | €14,570 | €14,195 | -€375 | -2.6% |
| Deferred charges and accrued income | 490/1 | €3,499 | €1,970 | -€1,528 | -43.7% |
| Total equity and liabilities | 10/49 | €96,188 | €62,917 | -€33,270 | -34.6% |
| Equity | 10/15 | €60,423 | €39,675 | -€20,748 | -34.3% |
| Contributions | 10/11 | €18,600 | €500 | -€18,100 | -97.3% |
| Reserves | 13 | €41,823 | €39,175 | -€2,648 | -6.3% |
| Distributable reserves | 133 | €41,823 | €39,175 | -€2,648 | -6.3% |
| Amounts payable | 17/49 | €35,765 | €23,243 | -€12,522 | -35.0% |
| Amounts payable within one year | 42/48 | €35,416 | €23,243 | -€12,174 | -34.4% |
| Trade debts | 44 | €953 | €8,751 | +€7,799 | +818.6% |
| Suppliers | 440/4 | €953 | €8,751 | +€7,799 | +818.6% |
| Taxes, remuneration and social security | 45 | €11,285 | €2,125 | -€9,160 | -81.2% |
| Taxes | 450/3 | €10,933 | €2,125 | -€8,807 | -80.6% |
| Remuneration and social security | 454/9 | €352 | - | -€352 | |
| Other amounts payable | 47/48 | €23,178 | €12,366 | -€10,812 | -46.6% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,543 | €2,596 | -€1,947 | -42.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,539 | - | -€5,539 | |
| Other operating charges | 640/8 | €322 | €183 | -€139 | -43.1% |
| Non-recurring operating charges | 66A | - | €2,592 | +€2,592 | |
| Gross operating margin | 9900 | €27,348 | €22,156 | -€5,192 | -19.0% |
| Operating profit (loss) | 9901 | €16,944 | €16,785 | -€159 | -0.9% |
| Financial income | 75/76B | €1,640 | €366 | -€1,274 | -77.7% |
| Recurring financial income | 75 | €1,640 | €366 | -€1,274 | -77.7% |
| Financial charges | 65/66B | €1,846 | €3,324 | +€1,478 | +80.1% |
| Recurring financial charges | 65 | €1,846 | €3,324 | +€1,478 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €16,738 | €13,827 | -€2,911 | -17.4% |
| Income taxes | 67/77 | €6,979 | €4,109 | -€2,870 | -41.1% |
| Profit (loss) for the period | 9904 | €9,759 | €9,718 | -€42 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,759 | €9,718 | -€42 | -0.4% |
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 10 October 2026 via checked.be.