HILDE CALIS: 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.
What changed
HILDE CALIS
NACE 86.940, Nursing and midwifery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€81,993
2024 · €19,511+€62,482
Equity
€645,756
2024 · €699,764-€54,007
Cash
€28,345
2024 · €14,697+€13,648
Balance sheet total
€1.7m
2024 · €1.8m-€46,839
Largest movements
Assets
- Tangible fixed assets -€54,228
down €54,228 (-4.5%), from €1.2m to €1.2m
of which Land and buildings: -€54,668
Equity and liabilities
- Other debts +€81,915
up €81,915 (+14.8%), from €551,713 to €633,628
- Debts after one year -€67,451
down €67,451 (-22.3%), from €303,129 to €235,678
- Reserves -€54,007
down €54,007 (-14.5%), from €372,200 to €318,193
Income statement
- Gross operating margin +€94,824
up €94,824 (+65.1%), from €145,671 to €240,495
- Taxes +€24,555
up €24,555 (+273%), from €8,999 to €33,555
- Financial charges +€6,857
up €6,857 (+17.0%), from €40,365 to €47,222
- Staff costs +€6,129
up €6,129 (+36.2%), from €16,943 to €23,072
- Depreciation -€6,057
down €6,057 (-11.2%), from €54,168 to €48,111
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.
Result 2024
€19,511
Gross operating margin
+€94,824
Staff costs
-€6,129
Depreciation
+€6,057
Other operating charges
-€802
Financial income
-€55
Financial charges
-€6,857
Taxes
-€24,555
Result 2025
€81,993
raises the resultlowers the result
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.
From operations
+€215,895
Investment
+€6,117
Financing
-€208,364
Cash 2024
€14,697
From operations (derived)
+€215,895
Net result for the year
+€81,993
Depreciation
+€48,111
Receivables within one year
+€4,035
Deferred charges and accrued income
+€2,224
Trade debts
-€2,390
Tax, wage and social debts
+€3,490
Other debts
+€81,915
Accrued charges and deferred income
-€3,483
Investment (derived)
+€6,117
Investment in fixed assets (net)
+€6,117
Financing
-€208,364
Debts after one year
-€67,451
Current portion of long-term debt
-€4,913
Contributions, distributions and other
-€136,000
Cash 2025
€28,345
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,756,288 | €1,709,449 | -€46,839 | -2.7% |
| Fixed assets | 21/28 | €1,659,620 | €1,605,392 | -€54,228 | -3.3% |
| Tangible fixed assets | 22/27 | €1,212,770 | €1,158,542 | -€54,228 | -4.5% |
| Land and buildings | 22 | €1,210,140 | €1,155,472 | -€54,668 | -4.5% |
| Plant, machinery and equipment | 23 | - | €1,596 | +€1,596 | |
| Furniture and vehicles | 24 | €2,630 | €1,474 | -€1,156 | -44.0% |
| Financial fixed assets | 28 | €446,850 | €446,850 | = | 0.0% |
| Current assets | 29/58 | €96,668 | €104,057 | +€7,388 | +7.6% |
| Amounts receivable within one year | 40/41 | €4,135 | €100 | -€4,035 | -97.6% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €4,135 | €0 | -€4,135 | -100% |
| Current investments | 50/53 | €21,581 | €21,581 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,697 | €28,345 | +€13,648 | +92.9% |
| Deferred charges and accrued income | 490/1 | €56,254 | €54,030 | -€2,224 | -4.0% |
| Total equity and liabilities | 10/49 | €1,756,288 | €1,709,449 | -€46,839 | -2.7% |
| Equity | 10/15 | €699,764 | €645,756 | -€54,007 | -7.7% |
| Contributions | 10/11 | €307,253 | €307,253 | = | 0.0% |
| Reserves | 13 | €372,200 | €318,193 | -€54,007 | -14.5% |
| Distributable reserves | 133 | €372,200 | €318,193 | -€54,007 | -14.5% |
| Profit (loss) carried forward | 14 | €20,310 | €20,310 | = | 0.0% |
| Amounts payable | 17/49 | €1,056,524 | €1,063,693 | +€7,168 | +0.7% |
| Amounts payable after more than one year | 17 | €303,129 | €235,678 | -€67,451 | -22.3% |
| Financial debts | 170/4 | €303,129 | €235,678 | -€67,451 | -22.3% |
| Amounts payable within one year | 42/48 | €639,439 | €717,541 | +€78,102 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €72,364 | €67,451 | -€4,913 | -6.8% |
| Trade debts | 44 | €9,725 | €7,335 | -€2,390 | -24.6% |
| Suppliers | 440/4 | €9,725 | €7,335 | -€2,390 | -24.6% |
| Taxes, remuneration and social security | 45 | €5,637 | €9,128 | +€3,490 | +61.9% |
| Taxes | 450/3 | €2,268 | €5,992 | +€3,724 | +164% |
| Remuneration and social security | 454/9 | €3,370 | €3,135 | -€234 | -7.0% |
| Other amounts payable | 47/48 | €551,713 | €633,628 | +€81,915 | +14.8% |
| Accrued charges and deferred income | 492/3 | €113,956 | €110,473 | -€3,483 | -3.1% |
| Non-recurring operating income | 76A | €0 | €120,795 | +€120,795 | |
| Remuneration, social security and pensions | 62 | €16,943 | €23,072 | +€6,129 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,168 | €48,111 | -€6,057 | -11.2% |
| Other operating charges | 640/8 | €6,135 | €6,938 | +€802 | +13.1% |
| Gross operating margin | 9900 | €145,671 | €240,495 | +€94,824 | +65.1% |
| Operating profit (loss) | 9901 | €68,424 | €162,374 | +€93,950 | +137% |
| Financial income | 75/76B | €451 | €395 | -€55 | -12.3% |
| Recurring financial income | 75 | €451 | €395 | -€55 | -12.3% |
| Financial charges | 65/66B | €40,365 | €47,222 | +€6,857 | +17.0% |
| Recurring financial charges | 65 | €40,365 | €47,222 | +€6,857 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €28,510 | €115,548 | +€87,037 | +305% |
| Income taxes | 67/77 | €8,999 | €33,555 | +€24,555 | +273% |
| Profit (loss) for the period | 9904 | €19,511 | €81,993 | +€62,482 | +320% |
| Profit (loss) for the period to be appropriated | 9905 | €19,511 | €81,993 | +€62,482 | +320% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.