MERA CURA: 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
MERA CURA
NACE 86.940, Nursing and midwifery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,260
2024 · -€1,363+€4,623
Equity
€497,940
2024 · €494,680+€3,260
Cash
€2,643
2024 · €3,774-€1,131
Balance sheet total
€613,159
2024 · €617,275-€4,116
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€7,423
down €7,423 (-6.1%), from €120,731 to €113,308
Income statement
- Gross operating margin +€6,899
up €6,899 (+9.1%), from €75,743 to €82,642
- Taxes +€2,008
up €2,008 (+162%), from €1,236 to €3,244
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.
Result 2024
-€1,363
Gross operating margin
+€6,899
Staff costs
+€437
Depreciation
-€426
Other operating charges
-€477
Other operating items
+€191
Financial income
+€0
Financial charges
+€7
Taxes
-€2,008
Result 2025
€3,260
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€31,156
Investment
-€32,288
Financing
€0
Cash 2024
€3,774
From operations (derived)
+€31,156
Net result for the year
+€3,260
Depreciation
+€31,764
Receivables within one year
+€3,508
Tax, wage and social debts
+€47
Other debts
-€7,423
Investment (derived)
-€32,288
Investment in fixed assets (net)
-€32,288
Cash 2025
€2,643
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €617,275 | €613,159 | -€4,116 | -0.7% |
| Fixed assets | 21/28 | €607,737 | €608,260 | +€523 | +0.1% |
| Tangible fixed assets | 22/27 | €607,737 | €608,260 | +€523 | +0.1% |
| Land and buildings | 22 | €500,108 | €500,000 | -€108 | 0.0% |
| Plant, machinery and equipment | 23 | €18,951 | €16,515 | -€2,436 | -12.9% |
| Furniture and vehicles | 24 | €30,397 | €21,330 | -€9,067 | -29.8% |
| Other tangible fixed assets | 26 | €58,281 | €70,415 | +€12,135 | +20.8% |
| Current assets | 29/58 | €9,538 | €4,899 | -€4,639 | -48.6% |
| Amounts receivable within one year | 40/41 | €5,764 | €2,256 | -€3,508 | -60.9% |
| Other amounts receivable | 41 | €5,764 | €2,256 | -€3,508 | -60.9% |
| Cash at bank and in hand | 54/58 | €3,774 | €2,643 | -€1,131 | -30.0% |
| Total equity and liabilities | 10/49 | €617,275 | €613,159 | -€4,116 | -0.7% |
| Equity | 10/15 | €494,680 | €497,940 | +€3,260 | +0.7% |
| Contributions | 10/11 | €599,200 | €599,200 | = | 0.0% |
| Reserves | 13 | €574,424 | €574,424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €356 | €356 | = | 0.0% |
| Reserves not available under the articles | 1311 | €356 | €356 | = | 0.0% |
| Distributable reserves | 133 | €574,068 | €574,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€678,944 | -€675,684 | +€3,260 | +0.5% |
| Amounts payable | 17/49 | €122,596 | €115,219 | -€7,376 | -6.0% |
| Amounts payable within one year | 42/48 | €122,596 | €115,219 | -€7,376 | -6.0% |
| Taxes, remuneration and social security | 45 | €1,865 | €1,912 | +€47 | +2.5% |
| Remuneration and social security | 454/9 | €1,865 | €1,912 | +€47 | +2.5% |
| Other amounts payable | 47/48 | €120,731 | €113,308 | -€7,423 | -6.1% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €29,653 | €29,216 | -€437 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,339 | €31,764 | +€426 | +1.4% |
| Other operating charges | 640/8 | €14,555 | €15,033 | +€477 | +3.3% |
| Non-recurring operating charges | 66A | €191 | €0 | -€191 | -100% |
| Gross operating margin | 9900 | €75,743 | €82,642 | +€6,899 | +9.1% |
| Operating profit (loss) | 9901 | €4 | €6,629 | +€6,624 | +151,932% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €131 | €125 | -€7 | -5.0% |
| Recurring financial charges | 65 | €131 | €125 | -€7 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€127 | €6,504 | +€6,631 | |
| Income taxes | 67/77 | €1,236 | €3,244 | +€2,008 | +162% |
| Profit (loss) for the period | 9904 | -€1,363 | €3,260 | +€4,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,363 | €3,260 | +€4,623 |
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 20 October 2026 via checked.be.