KJC 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.
KJC Nursing
Largest movements
- Cash +€23,171
up €23,171 (+71.9%), from €32,226 to €55,397
mainly Other debts (+€42,925) and Net result for the year (+€22,130)
- Tangible fixed assets -€11,164
down €11,164 (-98.3%), from €11,361 to €197
- Receivables within one year -€9,022
down €9,022 (-77.5%), from €11,634 to €2,612
- Deferred charges and accrued income +€5,108
new in 2025: €5,108
- Other debts +€42,925
new in 2025: €42,925
- Profit (loss) carried forward -€28,370
down €28,370 (-99.0%), from €28,664 to €294
- Debts after one year -€13,196
no longer reported in 2025 (was €13,196)
- Tax, wage and social debts +€12,040
up €12,040 (+224%), from €5,366 to €17,406
- Current portion of long-term debt -€5,251
no longer reported in 2025 (was €5,251)
- Gross operating margin +€6,813
up €6,813 (+22.5%), from €30,315 to €37,129
- Depreciation -€5,340
down €5,340 (-93.8%), from €5,693 to €353
- Taxes +€4,544
up €4,544 (+84.7%), from €5,367 to €9,910
- Purchases and services +€4,318
up €4,318 (+17.2%), from €25,037 to €29,355
- Other operating charges +€2,632
up €2,632 (+224%), from €1,176 to €3,808
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 | €55,221 | €63,314 | +€8,093 | +14.7% |
| Fixed assets | 21/28 | €11,361 | €197 | -€11,164 | -98.3% |
| Tangible fixed assets | 22/27 | €11,361 | €197 | -€11,164 | -98.3% |
| Furniture and vehicles | 24 | €11,361 | €197 | -€11,164 | -98.3% |
| Current assets | 29/58 | €43,860 | €63,117 | +€19,257 | +43.9% |
| Amounts receivable within one year | 40/41 | €11,634 | €2,612 | -€9,022 | -77.5% |
| Other amounts receivable | 41 | €11,634 | €2,612 | -€9,022 | -77.5% |
| Cash at bank and in hand | 54/58 | €32,226 | €55,397 | +€23,171 | +71.9% |
| Deferred charges and accrued income | 490/1 | - | €5,108 | +€5,108 | |
| Total equity and liabilities | 10/49 | €55,221 | €63,314 | +€8,093 | +14.7% |
| Equity | 10/15 | €31,164 | €2,794 | -€28,370 | -91.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €28,664 | €294 | -€28,370 | -99.0% |
| Amounts payable | 17/49 | €24,057 | €60,521 | +€36,464 | +152% |
| Amounts payable after more than one year | 17 | €13,196 | - | -€13,196 | |
| Financial debts | 170/4 | €13,196 | - | -€13,196 | |
| Amounts payable within one year | 42/48 | €10,861 | €60,521 | +€49,660 | +457% |
| Current portion of amounts payable after more than one year | 42 | €5,251 | - | -€5,251 | |
| Trade debts | 44 | €244 | €190 | -€54 | -22.2% |
| Suppliers | 440/4 | €244 | €190 | -€54 | -22.2% |
| Taxes, remuneration and social security | 45 | €5,366 | €17,406 | +€12,040 | +224% |
| Taxes | 450/3 | €5,366 | €17,406 | +€12,040 | +224% |
| Other amounts payable | 47/48 | - | €42,925 | +€42,925 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,037 | €29,355 | +€4,318 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,693 | €353 | -€5,340 | -93.8% |
| Other operating charges | 640/8 | €1,176 | €3,808 | +€2,632 | +224% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €30,315 | €37,129 | +€6,813 | +22.5% |
| Operating profit (loss) | 9901 | €23,447 | €32,904 | +€9,457 | +40.3% |
| Financial income | 75/76B | €4 | €265 | +€261 | +6,432% |
| Recurring financial income | 75 | €4 | €265 | +€261 | +6,432% |
| Financial charges | 65/66B | €1,241 | €1,130 | -€111 | -9.0% |
| Recurring financial charges | 65 | €1,241 | €1,130 | -€111 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €22,210 | €32,040 | +€9,830 | +44.3% |
| Income taxes | 67/77 | €5,367 | €9,910 | +€4,544 | +84.7% |
| Profit (loss) for the period | 9904 | €16,843 | €22,130 | +€5,286 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,843 | €22,130 | +€5,286 | +31.4% |
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 24 October 2026 via checked.be.