NEST-CARE: 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.
NEST-CARE
Largest movements
- Receivables within one year +€14,474
up €14,474 (+191%), from €7,579 to €22,053
of which Trade receivables: +€18,000
- Tangible fixed assets -€10,013
down €10,013 (-19.4%), from €51,695 to €41,682
- Other debts +€22,844
up €22,844 (+212%), from €10,767 to €33,611
- Debts after one year -€11,946
down €11,946 (-32.5%), from €36,701 to €24,756
- Trade debts -€7,643
down €7,643 (-54.2%), from €14,094 to €6,452
- Profit (loss) carried forward +€2,096
up €2,096 (+13.3%), from -€15,756 to -€13,660
- Tax, wage and social debts -€851
no longer reported in 2025 (was €851)
- Gross operating margin +€16,585
up €16,585, from -€2,289 to €14,296
- Financial charges +€4,110
up €4,110 (+130%), from €3,164 to €7,274
of which Non-recurring financial charges: +€5,087
- Depreciation -€859
down €859 (-14.9%), from €5,785 to €4,926
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 | €61,132 | €65,104 | +€3,972 | +6.5% |
| Fixed assets | 21/28 | €51,695 | €41,682 | -€10,013 | -19.4% |
| Tangible fixed assets | 22/27 | €51,695 | €41,682 | -€10,013 | -19.4% |
| Furniture and vehicles | 24 | €51,695 | €41,682 | -€10,013 | -19.4% |
| Current assets | 29/58 | €9,437 | €23,422 | +€13,985 | +148% |
| Amounts receivable within one year | 40/41 | €7,579 | €22,053 | +€14,474 | +191% |
| Trade receivables | 40 | €1,908 | €19,908 | +€18,000 | +943% |
| Other amounts receivable | 41 | €5,671 | €2,145 | -€3,526 | -62.2% |
| Cash at bank and in hand | 54/58 | €1,858 | €1,369 | -€489 | -26.3% |
| Total equity and liabilities | 10/49 | €61,132 | €65,104 | +€3,972 | +6.5% |
| Equity | 10/15 | -€13,756 | -€11,660 | +€2,096 | +15.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,756 | -€13,660 | +€2,096 | +13.3% |
| Amounts payable | 17/49 | €74,888 | €76,764 | +€1,876 | +2.5% |
| Amounts payable after more than one year | 17 | €36,701 | €24,756 | -€11,946 | -32.5% |
| Financial debts | 170/4 | €36,701 | €24,756 | -€11,946 | -32.5% |
| Amounts payable within one year | 42/48 | €38,187 | €52,008 | +€13,821 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €12,474 | €11,946 | -€529 | -4.2% |
| Trade debts | 44 | €14,094 | €6,452 | -€7,643 | -54.2% |
| Suppliers | 440/4 | €14,094 | €6,452 | -€7,643 | -54.2% |
| Taxes, remuneration and social security | 45 | €851 | - | -€851 | |
| Taxes | 450/3 | €851 | - | -€851 | |
| Other amounts payable | 47/48 | €10,767 | €33,611 | +€22,844 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,785 | €4,926 | -€859 | -14.9% |
| Gross operating margin | 9900 | -€2,289 | €14,296 | +€16,585 | |
| Operating profit (loss) | 9901 | -€8,074 | €9,370 | +€17,444 | |
| Financial charges | 65/66B | €3,164 | €7,274 | +€4,110 | +130% |
| Recurring financial charges | 65 | €3,164 | €2,187 | -€977 | -30.9% |
| Non-recurring financial charges | 66B | - | €5,087 | +€5,087 | |
| Profit (loss) for the period before taxes | 9903 | -€11,238 | €2,096 | +€13,334 | |
| Profit (loss) for the period | 9904 | -€11,238 | €2,096 | +€13,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,238 | €2,096 | +€13,334 |
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 30 October 2026 via checked.be.