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KL NURSE: 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.

What changed

KL NURSE

BE 0805.171.858
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,710
2024 · €5,232-€7,943
Equity
€4,931
2024 · €7,641-€2,710
Cash
€6,200
2024 · €10,465-€4,265
Balance sheet total
€7,319
2024 · €10,465-€3,146

Largest movements

2024 to 2025
Assets
  • Cash -€4,265

    down €4,265 (-40.8%), from €10,465 to €6,200

    mainly Net result for the year (-€2,710) and Investment in fixed assets (net) (-€1,450)

  • Tangible fixed assets +€1,119

    new in 2025: €1,119

Equity and liabilities
  • Profit (loss) carried forward -€2,710

    down €2,710 (-36.4%), from €7,441 to €4,731

  • Tax, wage and social debts -€595

    down €595 (-24.9%), from €2,389 to €1,794

    of which Taxes: -€595

  • Trade debts +€395

    up €395 (+199%), from €199 to €594

  • Other debts -€236

    no longer reported in 2025 (was €236)

Income statement
  • Gross operating margin -€9,374

    down €9,374, from €7,039 to -€2,334

  • Taxes -€1,794

    no longer reported in 2025 (was €1,794)

  • Depreciation +€331

    new in 2025: €331

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €5,232
Gross operating margin -€9,374
Depreciation -€331
Financial charges -€32
Taxes +€1,794
Result 2025 -€2,710
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€2,815
Investment -€1,450
Financing €0
Cash 2024 €10,465
Net result for the year -€2,710
Depreciation +€331
Trade debts +€395
Tax, wage and social debts -€595
Other debts -€236
Investment in fixed assets (net) -€1,450
Cash 2025 €6,200
brings cash intakes cash out
Every line side by side 27 lines
Line Code 2024 2025 Change %
Total assets 20/58 €10,465 €7,319 -€3,146 -30.1%
Fixed assets 21/28 - €1,119 +€1,119
Tangible fixed assets 22/27 - €1,119 +€1,119
Plant, machinery and equipment 23 - €1,119 +€1,119
Current assets 29/58 €10,465 €6,200 -€4,265 -40.8%
Cash at bank and in hand 54/58 €10,465 €6,200 -€4,265 -40.8%
Total equity and liabilities 10/49 €10,465 €7,319 -€3,146 -30.1%
Equity 10/15 €7,641 €4,931 -€2,710 -35.5%
Contributions 10/11 €200 €200 = 0.0%
Profit (loss) carried forward 14 €7,441 €4,731 -€2,710 -36.4%
Amounts payable 17/49 €2,824 €2,388 -€436 -15.4%
Amounts payable within one year 42/48 €2,824 €2,388 -€436 -15.4%
Trade debts 44 €199 €594 +€395 +199%
Suppliers 440/4 €199 €594 +€395 +199%
Taxes, remuneration and social security 45 €2,389 €1,794 -€595 -24.9%
Taxes 450/3 €2,389 €1,794 -€595 -24.9%
Remuneration and social security 454/9 €0 €0 = 0.0%
Other amounts payable 47/48 €236 - -€236
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €331 +€331
Gross operating margin 9900 €7,039 -€2,334 -€9,374
Operating profit (loss) 9901 €7,039 -€2,665 -€9,705
Financial charges 65/66B €13 €45 +€32 +244%
Recurring financial charges 65 €13 €45 +€32 +244%
Profit (loss) for the period before taxes 9903 €7,026 -€2,710 -€9,737
Income taxes 67/77 €1,794 - -€1,794
Profit (loss) for the period 9904 €5,232 -€2,710 -€7,943
Profit (loss) for the period to be appropriated 9905 €5,232 -€2,710 -€7,943

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 31 October 2026 via checked.be.