K.S-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.
K.S-NURSING
Largest movements
- Intangible fixed assets +€72,000
new in 2025: €72,000
- Receivables within one year -€57,872
down €57,872 (-100%), from €57,872 to €0
- Cash -€1,280
down €1,280 (-18.6%), from €6,892 to €5,612
mainly Investment in fixed assets (net) (-€90,000)
- Profit (loss) carried forward +€12,795
up €12,795 (+27.3%), from €46,832 to €59,627
- Gross operating margin +€21,056
up €21,056 (+129%), from €16,381 to €37,437
- Depreciation +€18,000
new in 2025: €18,000
- Taxes -€9,406
down €9,406 (-63.3%), from €14,866 to €5,460
- Financial charges -€428
down €428 (-66.2%), from €645 to €218
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 | €64,764 | €77,612 | +€12,848 | +19.8% |
| Fixed assets | 21/28 | - | €72,000 | +€72,000 | |
| Intangible fixed assets | 21 | - | €72,000 | +€72,000 | |
| Current assets | 29/58 | €64,764 | €5,612 | -€59,152 | -91.3% |
| Amounts receivable within one year | 40/41 | €57,872 | €0 | -€57,872 | -100% |
| Other amounts receivable | 41 | €57,872 | €0 | -€57,872 | -100% |
| Cash at bank and in hand | 54/58 | €6,892 | €5,612 | -€1,280 | -18.6% |
| Total equity and liabilities | 10/49 | €64,764 | €77,612 | +€12,848 | +19.8% |
| Equity | 10/15 | €58,382 | €71,177 | +€12,795 | +21.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,550 | €9,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,550 | €9,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Other | 1319 | €8,550 | €8,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,832 | €59,627 | +€12,795 | +27.3% |
| Amounts payable | 17/49 | €6,382 | €6,435 | +€53 | +0.8% |
| Amounts payable within one year | 42/48 | €6,382 | €6,435 | +€53 | +0.8% |
| Trade debts | 44 | €6,382 | €6,435 | +€53 | +0.8% |
| Suppliers | 440/4 | €6,382 | €6,435 | +€53 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,000 | +€18,000 | |
| Other operating charges | 640/8 | €799 | €965 | +€166 | +20.8% |
| Gross operating margin | 9900 | €16,381 | €37,437 | +€21,056 | +129% |
| Operating profit (loss) | 9901 | €15,583 | €18,472 | +€2,890 | +18.5% |
| Financial charges | 65/66B | €645 | €218 | -€428 | -66.2% |
| Recurring financial charges | 65 | €645 | €218 | -€428 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €14,937 | €18,255 | +€3,317 | +22.2% |
| Income taxes | 67/77 | €14,866 | €5,460 | -€9,406 | -63.3% |
| Profit (loss) for the period | 9904 | €72 | €12,795 | +€12,723 | +17,790% |
| Profit (loss) for the period to be appropriated | 9905 | €72 | €12,795 | +€12,723 | +17,790% |
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.