NAÏM 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.
NAÏM NURSING
Largest movements
- Receivables within one year +€41,691
up €41,691 (+103.1%), from €40,454 to €82,146
- Tangible fixed assets +€10,394
up €10,394 (+295.7%), from €3,516 to €13,909
- Cash +€5,402
up €5,402 (+133.0%), from €4,061 to €9,464
mainly Net result for the year (+€50,637) and Tax, wage and social debts (+€10,369)
- Profit (loss) carried forward +€45,637
up €45,637 (+133.6%), from €34,170 to €79,807
- Tax, wage and social debts +€10,369
up €10,369 (+117.1%), from €8,855 to €19,224
- Gross operating margin +€19,373
up €19,373 (+44.2%), from €43,840 to €63,213
- Taxes +€2,514
up €2,514 (+28.4%), from €8,855 to €11,369
- Depreciation +€2,022
up €2,022 (+417.3%), from €484 to €2,506
- Financial income -€1,618
down €1,618 (-35.4%), from €4,570 to €2,952
- Other operating charges +€988
up €988 (+218.5%), from €452 to €1,441
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 | €48,764 | €105,519 | +€56,755 | +116.4% |
| Fixed assets | 21/28 | €3,516 | €13,909 | +€10,394 | +295.7% |
| Tangible fixed assets | 22/27 | €3,516 | €13,909 | +€10,394 | +295.7% |
| Furniture and vehicles | 24 | €3,516 | €13,909 | +€10,394 | +295.7% |
| Current assets | 29/58 | €45,248 | €91,609 | +€46,361 | +102.5% |
| Amounts receivable within one year | 40/41 | €40,454 | €82,146 | +€41,691 | +103.1% |
| Other amounts receivable | 41 | €40,454 | €82,146 | +€41,691 | +103.1% |
| Cash at bank and in hand | 54/58 | €4,061 | €9,464 | +€5,402 | +133.0% |
| Deferred charges and accrued income | 490/1 | €732 | - | -€732 | |
| Total equity and liabilities | 10/49 | €48,764 | €105,519 | +€56,755 | +116.4% |
| Equity | 10/15 | €35,170 | €80,807 | +€45,637 | +129.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,170 | €79,807 | +€45,637 | +133.6% |
| Amounts payable | 17/49 | €13,594 | €24,712 | +€11,118 | +81.8% |
| Amounts payable within one year | 42/48 | €13,594 | €24,712 | +€11,118 | +81.8% |
| Trade debts | 44 | €738 | €487 | -€251 | -34.0% |
| Suppliers | 440/4 | €738 | €487 | -€251 | -34.0% |
| Taxes, remuneration and social security | 45 | €8,855 | €19,224 | +€10,369 | +117.1% |
| Taxes | 450/3 | €8,855 | €19,224 | +€10,369 | +117.1% |
| Other amounts payable | 47/48 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €2,506 | +€2,022 | +417.3% |
| Other operating charges | 640/8 | €452 | €1,441 | +€988 | +218.5% |
| Gross operating margin | 9900 | €43,840 | €63,213 | +€19,373 | +44.2% |
| Operating profit (loss) | 9901 | €42,903 | €59,266 | +€16,363 | +38.1% |
| Financial income | 75/76B | €4,570 | €2,952 | -€1,618 | -35.4% |
| Recurring financial income | 75 | €4,570 | €2,952 | -€1,618 | -35.4% |
| Financial charges | 65/66B | €448 | €212 | -€235 | -52.6% |
| Recurring financial charges | 65 | €448 | €212 | -€235 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €47,025 | €62,006 | +€14,980 | +31.9% |
| Income taxes | 67/77 | €8,855 | €11,369 | +€2,514 | +28.4% |
| Profit (loss) for the period | 9904 | €38,170 | €50,637 | +€12,467 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,170 | €50,637 | +€12,467 | +32.7% |
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 10 October 2026 via checked.be.