FW 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.
FW NURSING
Largest movements
- Tangible fixed assets -€29,584
down €29,584 (-5.9%), from €499,563 to €469,979
of which Land and buildings: -€17,202
- Receivables within one year +€5,865
up €5,865 (+49.9%), from €11,746 to €17,611
- Debts after one year -€25,522
down €25,522 (-7.0%), from €364,364 to €338,843
- Trade debts -€14,412
down €14,412 (-91.8%), from €15,700 to €1,288
- Profit (loss) carried forward +€8,140
up €8,140 (+49.4%), from €16,482 to €24,622
- Gross operating margin +€19,578
up €19,578 (+62.3%), from €31,435 to €51,013
- Depreciation +€3,701
up €3,701 (+14.3%), from €25,883 to €29,584
- Financial charges -€2,172
down €2,172 (-16.0%), from €13,537 to €11,365
- Taxes -€664
down €664 (-100%), from €664 to €0
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 | €519,659 | €493,813 | -€25,846 | -5.0% |
| Fixed assets | 21/28 | €499,563 | €469,979 | -€29,584 | -5.9% |
| Tangible fixed assets | 22/27 | €499,563 | €469,979 | -€29,584 | -5.9% |
| Land and buildings | 22 | €471,969 | €454,767 | -€17,202 | -3.6% |
| Furniture and vehicles | 24 | €27,594 | €15,212 | -€12,382 | -44.9% |
| Current assets | 29/58 | €20,096 | €23,834 | +€3,738 | +18.6% |
| Amounts receivable within one year | 40/41 | €11,746 | €17,611 | +€5,865 | +49.9% |
| Trade receivables | 40 | €11,746 | €17,611 | +€5,865 | +49.9% |
| Cash at bank and in hand | 54/58 | €8,350 | €6,139 | -€2,211 | -26.5% |
| Deferred charges and accrued income | 490/1 | - | €85 | +€85 | |
| Total equity and liabilities | 10/49 | €519,659 | €493,813 | -€25,846 | -5.0% |
| Equity | 10/15 | €21,482 | €29,622 | +€8,140 | +37.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €16,482 | €24,622 | +€8,140 | +49.4% |
| Amounts payable | 17/49 | €498,177 | €464,191 | -€33,986 | -6.8% |
| Amounts payable after more than one year | 17 | €364,364 | €338,843 | -€25,522 | -7.0% |
| Financial debts | 170/4 | €364,364 | €338,843 | -€25,522 | -7.0% |
| Amounts payable within one year | 42/48 | €133,813 | €125,349 | -€8,464 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €24,750 | €25,522 | +€772 | +3.1% |
| Trade debts | 44 | €15,700 | €1,288 | -€14,412 | -91.8% |
| Suppliers | 440/4 | €15,700 | €1,288 | -€14,412 | -91.8% |
| Taxes, remuneration and social security | 45 | €664 | €3,740 | +€3,076 | +463% |
| Taxes | 450/3 | €664 | €1,240 | +€576 | +86.7% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €92,699 | €94,799 | +€2,100 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,883 | €29,584 | +€3,701 | +14.3% |
| Other operating charges | 640/8 | €800 | €1,064 | +€264 | +33.0% |
| Gross operating margin | 9900 | €31,435 | €51,013 | +€19,578 | +62.3% |
| Operating profit (loss) | 9901 | €4,751 | €20,364 | +€15,613 | +329% |
| Financial charges | 65/66B | €13,537 | €11,365 | -€2,172 | -16.0% |
| Recurring financial charges | 65 | €13,537 | €11,365 | -€2,172 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,786 | €8,999 | +€17,785 | |
| Income taxes | 67/77 | €664 | €0 | -€664 | -100% |
| Profit (loss) for the period | 9904 | -€9,450 | €8,999 | +€18,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,450 | €8,999 | +€18,449 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.