LN-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.
LN-NURSING
Largest movements
- Receivables within one year +€18,000
up €18,000 (+29.1%), from €61,790 to €79,790
- Tangible fixed assets -€10,886
down €10,886 (-36.8%), from €29,616 to €18,730
- Cash +€10,352
up €10,352 (+21.3%), from €48,535 to €58,887
mainly Net result for the year (+€26,917) and Depreciation (+€10,886)
- Reserves +€18,000
up €18,000 (+40.0%), from €45,000 to €63,000
- Tax, wage and social debts +€9,506
up €9,506 (+38.9%), from €24,438 to €33,944
- Debts after one year -€7,973
down €7,973 (-100.0%), from €7,973 to €0
- Current portion of long-term debt -€2,369
down €2,369 (-22.9%), from €10,342 to €7,973
- Gross operating margin -€22,571
down €22,571 (-32.4%), from €69,626 to €47,055
- Taxes -€6,611
down €6,611 (-40.9%), from €16,174 to €9,562
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 | €141,620 | €159,129 | +€17,509 | +12.4% |
| Fixed assets | 21/28 | €29,616 | €18,730 | -€10,886 | -36.8% |
| Tangible fixed assets | 22/27 | €29,616 | €18,730 | -€10,886 | -36.8% |
| Furniture and vehicles | 24 | €29,616 | €18,730 | -€10,886 | -36.8% |
| Current assets | 29/58 | €112,004 | €140,399 | +€28,395 | +25.4% |
| Amounts receivable within one year | 40/41 | €61,790 | €79,790 | +€18,000 | +29.1% |
| Other amounts receivable | 41 | €61,790 | €79,790 | +€18,000 | +29.1% |
| Cash at bank and in hand | 54/58 | €48,535 | €58,887 | +€10,352 | +21.3% |
| Deferred charges and accrued income | 490/1 | €1,679 | €1,723 | +€44 | +2.6% |
| Total equity and liabilities | 10/49 | €141,620 | €159,129 | +€17,509 | +12.4% |
| Equity | 10/15 | €98,866 | €117,211 | +€18,346 | +18.6% |
| Contributions | 10/11 | €3,750 | €3,750 | = | 0.0% |
| Reserves | 13 | €45,000 | €63,000 | +€18,000 | +40.0% |
| Distributable reserves | 133 | €45,000 | €63,000 | +€18,000 | +40.0% |
| Profit (loss) carried forward | 14 | €50,116 | €50,461 | +€346 | +0.7% |
| Amounts payable | 17/49 | €42,754 | €41,917 | -€836 | -2.0% |
| Amounts payable after more than one year | 17 | €7,973 | €0 | -€7,973 | -100.0% |
| Financial debts | 170/4 | €7,973 | €0 | -€7,973 | -100.0% |
| Amounts payable within one year | 42/48 | €34,780 | €41,917 | +€7,137 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €10,342 | €7,973 | -€2,369 | -22.9% |
| Taxes, remuneration and social security | 45 | €24,438 | €33,944 | +€9,506 | +38.9% |
| Taxes | 450/3 | €24,438 | €33,944 | +€9,506 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,886 | €10,886 | = | 0.0% |
| Other operating charges | 640/8 | - | €160 | +€160 | |
| Gross operating margin | 9900 | €69,626 | €47,055 | -€22,571 | -32.4% |
| Operating profit (loss) | 9901 | €58,740 | €36,010 | -€22,731 | -38.7% |
| Financial income | 75/76B | €875 | €1,003 | +€128 | +14.6% |
| Recurring financial income | 75 | €875 | €1,003 | +€128 | +14.6% |
| Financial charges | 65/66B | €1,191 | €533 | -€658 | -55.3% |
| Recurring financial charges | 65 | €1,191 | €533 | -€658 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €58,424 | €36,479 | -€21,945 | -37.6% |
| Income taxes | 67/77 | €16,174 | €9,562 | -€6,611 | -40.9% |
| Profit (loss) for the period | 9904 | €42,250 | €26,917 | -€15,333 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,250 | €26,917 | -€15,333 | -36.3% |
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 12 October 2026 via checked.be.