HELMIRE 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.
HELMIRE NURSING
Largest movements
- Tangible fixed assets +€26,820
up €26,820 (+75.3%), from €35,597 to €62,417
- Receivables within one year +€12,638
up €12,638 (+46.3%), from €27,309 to €39,947
- Cash +€8,637
up €8,637 (+36.7%), from €23,534 to €32,171
mainly Net result for the year (+€38,375) and Depreciation (+€21,439)
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€18,375
up €18,375 (+89.6%), from €20,507 to €38,882
- Current portion of long-term debt +€6,158
up €6,158 (+31.9%), from €19,284 to €25,442
- Trade debts +€3,354
up €3,354 (+659.4%), from €509 to €3,862
- Gross operating margin +€67,740
up €67,740 (+800.5%), from €8,462 to €76,202
- Taxes +€10,668
new in 2025: €10,668
- Depreciation -€2,779
down €2,779 (-11.5%), from €24,218 to €21,439
- Other operating charges +€2,397
up €2,397 (+285.5%), from €840 to €3,236
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 | €86,439 | €134,535 | +€48,096 | +55.6% |
| Fixed assets | 21/28 | €35,597 | €62,417 | +€26,820 | +75.3% |
| Tangible fixed assets | 22/27 | €35,597 | €62,417 | +€26,820 | +75.3% |
| Furniture and vehicles | 24 | €35,597 | €62,417 | +€26,820 | +75.3% |
| Current assets | 29/58 | €50,843 | €72,118 | +€21,276 | +41.8% |
| Amounts receivable within one year | 40/41 | €27,309 | €39,947 | +€12,638 | +46.3% |
| Other amounts receivable | 41 | €27,309 | €39,947 | +€12,638 | +46.3% |
| Cash at bank and in hand | 54/58 | €23,534 | €32,171 | +€8,637 | +36.7% |
| Total equity and liabilities | 10/49 | €86,439 | €134,535 | +€48,096 | +55.6% |
| Equity | 10/15 | €27,207 | €65,582 | +€38,375 | +141.0% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €20,507 | €38,882 | +€18,375 | +89.6% |
| Amounts payable | 17/49 | €59,232 | €68,953 | +€9,721 | +16.4% |
| Amounts payable after more than one year | 17 | €39,414 | €39,623 | +€209 | +0.5% |
| Financial debts | 170/4 | €39,414 | €39,623 | +€209 | +0.5% |
| Amounts payable within one year | 42/48 | €19,819 | €29,330 | +€9,512 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €19,284 | €25,442 | +€6,158 | +31.9% |
| Trade debts | 44 | €509 | €3,862 | +€3,354 | +659.4% |
| Suppliers | 440/4 | €509 | €3,862 | +€3,354 | +659.4% |
| Taxes, remuneration and social security | 45 | €26 | €26 | = | 0.0% |
| Taxes | 450/3 | €26 | €26 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,218 | €21,439 | -€2,779 | -11.5% |
| Other operating charges | 640/8 | €840 | €3,236 | +€2,397 | +285.5% |
| Gross operating margin | 9900 | €8,462 | €76,202 | +€67,740 | +800.5% |
| Operating profit (loss) | 9901 | -€16,595 | €51,527 | +€68,122 | |
| Financial income | 75/76B | €680 | €1,244 | +€565 | +83.1% |
| Recurring financial income | 75 | €680 | €1,244 | +€565 | +83.1% |
| Financial charges | 65/66B | €3,110 | €3,728 | +€618 | +19.9% |
| Recurring financial charges | 65 | €3,110 | €3,728 | +€618 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,025 | €49,043 | +€68,068 | |
| Income taxes | 67/77 | - | €10,668 | +€10,668 | |
| Profit (loss) for the period | 9904 | -€19,025 | €38,375 | +€57,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,025 | €38,375 | +€57,400 |
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 12 October 2026 via checked.be.