KIMIYA 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.
KIMIYA NURSING
Largest movements
- Tangible fixed assets -€19,375
down €19,375 (-39.4%), from €49,147 to €29,772
- Receivables within one year +€14,512
up €14,512 (+38.5%), from €37,716 to €52,228
of which Trade receivables: +€9,980
- Cash +€3,565
up €3,565 (+617%), from €578 to €4,142
mainly Other debts (+€30,656) and Depreciation (+€19,375)
- Other debts +€30,656
new in 2025: €30,656
- Profit (loss) carried forward -€25,079
down €25,079 (-100.0%), from €25,079 to €0
- Debts after one year -€8,737
down €8,737 (-17.5%), from €49,985 to €41,247
- Gross operating margin +€3,387
up €3,387 (+11.9%), from €28,433 to €31,820
- Taxes +€1,465
up €1,465 (+123%), from €1,194 to €2,659
- Financial charges -€579
down €579 (-9.8%), from €5,926 to €5,347
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 | €88,930 | €87,113 | -€1,816 | -2.0% |
| Fixed assets | 21/28 | €49,147 | €29,772 | -€19,375 | -39.4% |
| Tangible fixed assets | 22/27 | €49,147 | €29,772 | -€19,375 | -39.4% |
| Furniture and vehicles | 24 | €49,147 | €29,772 | -€19,375 | -39.4% |
| Current assets | 29/58 | €39,783 | €57,341 | +€17,558 | +44.1% |
| Amounts receivable within one year | 40/41 | €37,716 | €52,228 | +€14,512 | +38.5% |
| Trade receivables | 40 | €846 | €10,826 | +€9,980 | +1,180% |
| Other amounts receivable | 41 | €36,870 | €41,402 | +€4,532 | +12.3% |
| Cash at bank and in hand | 54/58 | €578 | €4,142 | +€3,565 | +617% |
| Deferred charges and accrued income | 490/1 | €1,489 | €971 | -€518 | -34.8% |
| Total equity and liabilities | 10/49 | €88,930 | €87,113 | -€1,816 | -2.0% |
| Equity | 10/15 | €27,079 | €2,000 | -€25,079 | -92.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,079 | €0 | -€25,079 | -100.0% |
| Amounts payable | 17/49 | €61,851 | €85,113 | +€23,262 | +37.6% |
| Amounts payable after more than one year | 17 | €49,985 | €41,247 | -€8,737 | -17.5% |
| Financial debts | 170/4 | €49,985 | €41,247 | -€8,737 | -17.5% |
| Amounts payable within one year | 42/48 | €11,866 | €43,866 | +€31,999 | +270% |
| Current portion of amounts payable after more than one year | 42 | €8,129 | €8,737 | +€609 | +7.5% |
| Trade debts | 44 | €116 | €541 | +€424 | +365% |
| Suppliers | 440/4 | €116 | €541 | +€424 | +365% |
| Taxes, remuneration and social security | 45 | €3,622 | €3,932 | +€310 | +8.6% |
| Taxes | 450/3 | €3,622 | €3,932 | +€310 | +8.6% |
| Other amounts payable | 47/48 | - | €30,656 | +€30,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,375 | €19,375 | = | 0.0% |
| Other operating charges | 640/8 | €521 | €731 | +€210 | +40.3% |
| Gross operating margin | 9900 | €28,433 | €31,820 | +€3,387 | +11.9% |
| Operating profit (loss) | 9901 | €8,537 | €11,714 | +€3,177 | +37.2% |
| Financial income | 75/76B | €1,619 | €1,870 | +€251 | +15.5% |
| Recurring financial income | 75 | €1,619 | €1,870 | +€251 | +15.5% |
| Financial charges | 65/66B | €5,926 | €5,347 | -€579 | -9.8% |
| Recurring financial charges | 65 | €5,926 | €5,347 | -€579 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €4,231 | €8,237 | +€4,006 | +94.7% |
| Income taxes | 67/77 | €1,194 | €2,659 | +€1,465 | +123% |
| Profit (loss) for the period | 9904 | €3,036 | €5,577 | +€2,541 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,036 | €5,577 | +€2,541 | +83.7% |
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 29 October 2026 via checked.be.