JOSIKA NURSE: what changed
JOSIKA NURSE
Largest movements
- Receivables within one year +€29,000
up €29,000 (+91.5%), from €31,690 to €60,691
of which Trade receivables: +€26,445
- Tangible fixed assets +€15,583
new in 2025: €15,583
- Cash -€13,039
down €13,039 (-51.5%), from €25,317 to €12,278
mainly Receivables within one year (-€29,000) and Contributions, distributions and other (-€20,000)
- Profit (loss) carried forward +€26,872
up €26,872 (+127%), from €21,162 to €48,034
- Other debts +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Taxes -€6,182
no longer reported in 2025 (was €6,182)
- Gross operating margin -€1,901
down €1,901 (-3.9%), from €49,310 to €47,409
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,809 | €101,352 | +€31,543 | +45.2% |
| Fixed assets | 21/28 | - | €15,583 | +€15,583 | |
| Tangible fixed assets | 22/27 | - | €15,583 | +€15,583 | |
| Furniture and vehicles | 24 | - | €15,583 | +€15,583 | |
| Current assets | 29/58 | €69,809 | €85,770 | +€15,961 | +22.9% |
| Amounts receivable after more than one year | 29 | €12,801 | €12,801 | = | 0.0% |
| Trade receivables | 290 | €12,801 | €12,801 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,690 | €60,691 | +€29,000 | +91.5% |
| Trade receivables | 40 | - | €26,445 | +€26,445 | |
| Other amounts receivable | 41 | €31,690 | €34,246 | +€2,555 | +8.1% |
| Cash at bank and in hand | 54/58 | €25,317 | €12,278 | -€13,039 | -51.5% |
| Total equity and liabilities | 10/49 | €69,809 | €101,352 | +€31,543 | +45.2% |
| Equity | 10/15 | €54,172 | €81,044 | +€26,872 | +49.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,162 | €48,034 | +€26,872 | +127% |
| Amounts payable | 17/49 | €15,637 | €20,309 | +€4,672 | +29.9% |
| Amounts payable within one year | 42/48 | €15,637 | €20,309 | +€4,672 | +29.9% |
| Trade debts | 44 | €637 | €309 | -€328 | -51.5% |
| Suppliers | 440/4 | €637 | €309 | -€328 | -51.5% |
| Other amounts payable | 47/48 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Other operating charges | 640/8 | €435 | €359 | -€76 | -17.5% |
| Gross operating margin | 9900 | €49,310 | €47,409 | -€1,901 | -3.9% |
| Operating profit (loss) | 9901 | €48,875 | €47,050 | -€1,825 | -3.7% |
| Financial charges | 65/66B | €162 | €179 | +€17 | +10.2% |
| Recurring financial charges | 65 | €162 | €179 | +€17 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €48,713 | €46,872 | -€1,841 | -3.8% |
| Income taxes | 67/77 | €6,182 | - | -€6,182 | |
| Profit (loss) for the period | 9904 | €42,531 | €46,872 | +€4,341 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,531 | €46,872 | +€4,341 | +10.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.