HOME-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.
HOME-NURSING
Largest movements
- Receivables within one year +€5,816
up €5,816 (+14.8%), from €39,254 to €45,071
of which Other amounts receivable: +€7,064
- Intangible fixed assets -€5,664
down €5,664 (-12.9%), from €43,896 to €38,232
- Tangible fixed assets +€2,558
up €2,558 (+12.8%), from €19,977 to €22,534
of which Land and buildings: +€3,536
- Deferred charges and accrued income +€2,302
up €2,302 (+14.6%), from €15,725 to €18,027
- Profit (loss) carried forward +€11,820
up €11,820 (+50.8%), from -€23,255 to -€11,435
- Debts after one year -€7,670
down €7,670 (-12.2%), from €63,074 to €55,405
- Short-term financial debts +€1,922
up €1,922 (+506%), from €380 to €2,302
- Trade debts -€1,306
down €1,306 (-65.6%), from €1,990 to €684
- Gross operating margin -€8,395
down €8,395 (-22.3%), from €37,589 to €29,194
- Taxes -€1,172
down €1,172 (-19.4%), from €6,041 to €4,869
- Financial income +€508
up €508 (+38.0%), from €1,339 to €1,848
- Financial charges -€382
down €382 (-8.7%), from €4,410 to €4,029
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 | €118,852 | €123,863 | +€5,011 | +4.2% |
| Fixed assets | 21/28 | €63,873 | €60,766 | -€3,106 | -4.9% |
| Intangible fixed assets | 21 | €43,896 | €38,232 | -€5,664 | -12.9% |
| Tangible fixed assets | 22/27 | €19,977 | €22,534 | +€2,558 | +12.8% |
| Land and buildings | 22 | €8,525 | €12,061 | +€3,536 | +41.5% |
| Plant, machinery and equipment | 23 | €11,452 | €10,473 | -€978 | -8.5% |
| Current assets | 29/58 | €54,980 | €63,097 | +€8,117 | +14.8% |
| Amounts receivable within one year | 40/41 | €39,254 | €45,071 | +€5,816 | +14.8% |
| Trade receivables | 40 | €2,800 | €1,553 | -€1,247 | -44.5% |
| Other amounts receivable | 41 | €36,454 | €43,518 | +€7,064 | +19.4% |
| Cash at bank and in hand | 54/58 | €1 | €0 | -€1 | -100% |
| Deferred charges and accrued income | 490/1 | €15,725 | €18,027 | +€2,302 | +14.6% |
| Total equity and liabilities | 10/49 | €118,852 | €123,863 | +€5,011 | +4.2% |
| Equity | 10/15 | €40,479 | €52,299 | +€11,820 | +29.2% |
| Contributions | 10/11 | €61,875 | €61,875 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,255 | -€11,435 | +€11,820 | +50.8% |
| Amounts payable | 17/49 | €78,373 | €71,564 | -€6,808 | -8.7% |
| Amounts payable after more than one year | 17 | €63,074 | €55,405 | -€7,670 | -12.2% |
| Financial debts | 170/4 | €63,074 | €55,405 | -€7,670 | -12.2% |
| Amounts payable within one year | 42/48 | €14,370 | €14,885 | +€516 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €10,030 | €9,699 | -€330 | -3.3% |
| Financial debts | 43 | €380 | €2,302 | +€1,922 | +506% |
| Credit institutions | 430/8 | €380 | €2,302 | +€1,922 | +506% |
| Trade debts | 44 | €1,990 | €684 | -€1,306 | -65.6% |
| Suppliers | 440/4 | €1,990 | €684 | -€1,306 | -65.6% |
| Taxes, remuneration and social security | 45 | €1,970 | €2,200 | +€230 | +11.7% |
| Taxes | 450/3 | €1,970 | €2,200 | +€230 | +11.7% |
| Accrued charges and deferred income | 492/3 | €929 | €1,274 | +€346 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,313 | €9,341 | +€28 | +0.3% |
| Other operating charges | 640/8 | €1,013 | €983 | -€30 | -2.9% |
| Gross operating margin | 9900 | €37,589 | €29,194 | -€8,395 | -22.3% |
| Operating profit (loss) | 9901 | €27,263 | €18,870 | -€8,393 | -30.8% |
| Financial income | 75/76B | €1,339 | €1,848 | +€508 | +38.0% |
| Recurring financial income | 75 | €1,339 | €1,848 | +€508 | +38.0% |
| Financial charges | 65/66B | €4,410 | €4,029 | -€382 | -8.7% |
| Recurring financial charges | 65 | €4,410 | €4,029 | -€382 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €24,192 | €16,689 | -€7,503 | -31.0% |
| Income taxes | 67/77 | €6,041 | €4,869 | -€1,172 | -19.4% |
| Profit (loss) for the period | 9904 | €18,151 | €11,820 | -€6,331 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,151 | €11,820 | -€6,331 | -34.9% |
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 22 October 2026 via checked.be.