L&V 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.
L&V NURSING
Largest movements
- Cash -€31,791
down €31,791 (-72.0%), from €44,178 to €12,387
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€9,290)
- Tangible fixed assets -€27,866
down €27,866 (-59.5%), from €46,873 to €19,007
- Receivables after one year +€2,831
up €2,831 (+2.6%), from €108,068 to €110,899
- Reserves -€50,000
down €50,000 (-75.1%), from €66,583 to €16,583
of which Distributable reserves: -€50,000
- Debts after one year -€9,290
down €9,290 (-46.3%), from €20,045 to €10,756
- Tax, wage and social debts +€3,623
up €3,623 (+57.4%), from €6,312 to €9,935
- Gross operating margin -€86,495
down €86,495 (-91.0%), from €95,060 to €8,565
- Financial charges -€76,696
down €76,696 (-98.8%), from €77,650 to €955
- Depreciation -€6,761
down €6,761 (-43.6%), from €15,511 to €8,750
- Taxes -€1,231
down €1,231 (-46.1%), from €2,668 to €1,437
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 | €228,262 | €172,165 | -€56,097 | -24.6% |
| Fixed assets | 21/28 | €46,873 | €19,007 | -€27,866 | -59.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €46,873 | €19,007 | -€27,866 | -59.5% |
| Furniture and vehicles | 24 | €46,873 | €19,007 | -€27,866 | -59.5% |
| Current assets | 29/58 | €181,390 | €153,159 | -€28,231 | -15.6% |
| Amounts receivable after more than one year | 29 | €108,068 | €110,899 | +€2,831 | +2.6% |
| Other amounts receivable | 291 | €108,068 | €110,899 | +€2,831 | +2.6% |
| Amounts receivable within one year | 40/41 | €28,225 | €29,456 | +€1,231 | +4.4% |
| Trade receivables | 40 | €20,393 | €10,558 | -€9,835 | -48.2% |
| Other amounts receivable | 41 | €7,832 | €18,898 | +€11,066 | +141% |
| Cash at bank and in hand | 54/58 | €44,178 | €12,387 | -€31,791 | -72.0% |
| Deferred charges and accrued income | 490/1 | €919 | €416 | -€502 | -54.7% |
| Total equity and liabilities | 10/49 | €228,262 | €172,165 | -€56,097 | -24.6% |
| Equity | 10/15 | €137,833 | €87,969 | -€49,863 | -36.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €66,583 | €16,583 | -€50,000 | -75.1% |
| Non-distributable reserves | 130/1 | €1,083 | €1,083 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,083 | €1,083 | = | 0.0% |
| Distributable reserves | 133 | €65,500 | €15,500 | -€50,000 | -76.3% |
| Profit (loss) carried forward | 14 | €65,050 | €65,187 | +€137 | +0.2% |
| Amounts payable | 17/49 | €90,430 | €84,196 | -€6,234 | -6.9% |
| Amounts payable after more than one year | 17 | €20,045 | €10,756 | -€9,290 | -46.3% |
| Financial debts | 170/4 | €20,045 | €10,756 | -€9,290 | -46.3% |
| Amounts payable within one year | 42/48 | €70,384 | €73,440 | +€3,056 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €9,020 | €9,290 | +€270 | +3.0% |
| Trade debts | 44 | €1,321 | €1,410 | +€89 | +6.7% |
| Suppliers | 440/4 | €1,321 | €1,410 | +€89 | +6.7% |
| Taxes, remuneration and social security | 45 | €6,312 | €9,935 | +€3,623 | +57.4% |
| Taxes | 450/3 | €6,312 | €9,935 | +€3,623 | +57.4% |
| Other amounts payable | 47/48 | €53,731 | €52,805 | -€926 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,511 | €8,750 | -€6,761 | -43.6% |
| Other operating charges | 640/8 | €101 | €119 | +€18 | +17.3% |
| Gross operating margin | 9900 | €95,060 | €8,565 | -€86,495 | -91.0% |
| Operating profit (loss) | 9901 | €79,448 | -€304 | -€79,752 | |
| Financial income | 75/76B | €2,759 | €2,832 | +€73 | +2.6% |
| Recurring financial income | 75 | €2,759 | €2,832 | +€73 | +2.6% |
| Financial charges | 65/66B | €77,650 | €955 | -€76,696 | -98.8% |
| Recurring financial charges | 65 | €77,650 | €955 | -€76,696 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €4,557 | €1,573 | -€2,983 | -65.5% |
| Income taxes | 67/77 | €2,668 | €1,437 | -€1,231 | -46.1% |
| Profit (loss) for the period | 9904 | €1,889 | €137 | -€1,752 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,889 | €137 | -€1,752 | -92.8% |
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 23 October 2026 via checked.be.