KERA 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.
KERA Nursing
Largest movements
- Receivables within one year +€34,413
up €34,413 (+142.3%), from €24,189 to €58,602
of which Other amounts receivable: +€29,360
- Cash -€11,793
down €11,793 (-64.1%), from €18,410 to €6,617
mainly Receivables within one year (-€34,413) and Other debts (-€10,000)
- Tangible fixed assets -€1,570
down €1,570 (-23.5%), from €6,674 to €5,104
- Profit (loss) carried forward +€24,257
up €24,257 (+94.6%), from €25,651 to €49,908
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts +€7,323
up €7,323 (+72.6%), from €10,092 to €17,415
- Gross operating margin -€13,409
down €13,409 (-27.7%), from €48,379 to €34,970
- Taxes -€2,769
down €2,769 (-27.4%), from €10,092 to €7,323
- Financial charges +€1,560
up €1,560 (+2196.9%), from €71 to €1,631
- Financial income -€534
no longer reported in 2025 (was €534)
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.
Cash bridge derived
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 | €49,273 | €70,323 | +€21,050 | +42.7% |
| Fixed assets | 21/28 | €6,674 | €5,104 | -€1,570 | -23.5% |
| Tangible fixed assets | 22/27 | €6,674 | €5,104 | -€1,570 | -23.5% |
| Furniture and vehicles | 24 | €6,674 | €5,104 | -€1,570 | -23.5% |
| Current assets | 29/58 | €42,599 | €65,218 | +€22,620 | +53.1% |
| Amounts receivable within one year | 40/41 | €24,189 | €58,602 | +€34,413 | +142.3% |
| Trade receivables | 40 | €6,472 | €11,525 | +€5,053 | +78.1% |
| Other amounts receivable | 41 | €17,717 | €47,077 | +€29,360 | +165.7% |
| Cash at bank and in hand | 54/58 | €18,410 | €6,617 | -€11,793 | -64.1% |
| Total equity and liabilities | 10/49 | €49,273 | €70,323 | +€21,050 | +42.7% |
| Equity | 10/15 | €28,651 | €52,908 | +€24,257 | +84.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,651 | €49,908 | +€24,257 | +94.6% |
| Amounts payable | 17/49 | €20,622 | €17,415 | -€3,207 | -15.6% |
| Amounts payable within one year | 42/48 | €20,622 | €17,415 | -€3,207 | -15.6% |
| Trade debts | 44 | €530 | - | -€530 | |
| Suppliers | 440/4 | €530 | - | -€530 | |
| Taxes, remuneration and social security | 45 | €10,092 | €17,415 | +€7,323 | +72.6% |
| Taxes | 450/3 | €10,092 | €17,415 | +€7,323 | +72.6% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,174 | €1,570 | +€396 | +33.7% |
| Other operating charges | 640/8 | €343 | - | -€343 | |
| Non-recurring operating charges | 66A | €341 | €189 | -€152 | -44.6% |
| Gross operating margin | 9900 | €48,379 | €34,970 | -€13,409 | -27.7% |
| Operating profit (loss) | 9901 | €46,520 | €33,211 | -€13,309 | -28.6% |
| Financial income | 75/76B | €534 | - | -€534 | |
| Recurring financial income | 75 | €534 | - | -€534 | |
| Financial charges | 65/66B | €71 | €1,631 | +€1,560 | +2196.9% |
| Recurring financial charges | 65 | €71 | €1,631 | +€1,560 | +2196.9% |
| Profit (loss) for the period before taxes | 9903 | €46,983 | €31,580 | -€15,402 | -32.8% |
| Income taxes | 67/77 | €10,092 | €7,323 | -€2,769 | -27.4% |
| Profit (loss) for the period | 9904 | €36,891 | €24,257 | -€12,634 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,891 | €24,257 | -€12,634 | -34.2% |
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 11 October 2026 via checked.be.