JC Nurse: 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.
JC Nurse
Largest movements
- Receivables within one year +€60,759
up €60,759 (+92.4%), from €65,752 to €126,510
of which Other amounts receivable: +€49,229
- Deferred charges and accrued income +€2,962
up €2,962 (+146%), from €2,034 to €4,996
- Profit (loss) carried forward +€48,395
up €48,395 (+95.6%), from €50,598 to €98,992
- Tax, wage and social debts +€12,397
up €12,397 (+90.5%), from €13,703 to €26,100
- Advances received +€2,000
new in 2025: €2,000
- Gross operating margin -€3,594
down €3,594 (-5.4%), from €66,979 to €63,386
- Taxes -€1,307
down €1,307 (-9.5%), from €13,703 to €12,397
- Financial charges +€1,044
up €1,044 (+108%), from €970 to €2,015
- Depreciation -€750
down €750 (-100%), from €750 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 | €68,693 | €132,443 | +€63,750 | +92.8% |
| Current assets | 29/58 | €68,693 | €132,443 | +€63,750 | +92.8% |
| Amounts receivable within one year | 40/41 | €65,752 | €126,510 | +€60,759 | +92.4% |
| Trade receivables | 40 | €678 | €12,207 | +€11,529 | +1,701% |
| Other amounts receivable | 41 | €65,074 | €114,303 | +€49,229 | +75.7% |
| Cash at bank and in hand | 54/58 | €908 | €937 | +€29 | +3.2% |
| Deferred charges and accrued income | 490/1 | €2,034 | €4,996 | +€2,962 | +146% |
| Total equity and liabilities | 10/49 | €68,693 | €132,443 | +€63,750 | +92.8% |
| Equity | 10/15 | €53,598 | €101,992 | +€48,395 | +90.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,598 | €98,992 | +€48,395 | +95.6% |
| Amounts payable | 17/49 | €15,095 | €30,451 | +€15,355 | +102% |
| Amounts payable within one year | 42/48 | €15,095 | €30,451 | +€15,355 | +102% |
| Trade debts | 44 | €1,392 | €2,351 | +€959 | +68.9% |
| Suppliers | 440/4 | €1,392 | €2,351 | +€959 | +68.9% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €13,703 | €26,100 | +€12,397 | +90.5% |
| Taxes | 450/3 | €13,703 | €26,100 | +€12,397 | +90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €0 | -€750 | -100% |
| Other operating charges | 640/8 | €958 | €580 | -€378 | -39.5% |
| Gross operating margin | 9900 | €66,979 | €63,386 | -€3,594 | -5.4% |
| Operating profit (loss) | 9901 | €65,271 | €62,806 | -€2,466 | -3.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €970 | €2,015 | +€1,044 | +108% |
| Recurring financial charges | 65 | €970 | €2,015 | +€1,044 | +108% |
| Profit (loss) for the period before taxes | 9903 | €64,301 | €60,791 | -€3,510 | -5.5% |
| Income taxes | 67/77 | €13,703 | €12,397 | -€1,307 | -9.5% |
| Profit (loss) for the period | 9904 | €50,598 | €48,395 | -€2,203 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,598 | €48,395 | -€2,203 | -4.4% |
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 17 October 2026 via checked.be.