NHS BUILDING: 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.
NHS BUILDING
Largest movements
- Cash -€11,814
down €11,814 (-21.5%), from €54,971 to €43,157
mainly Trade debts (-€7,851) and Receivables within one year (-€4,290)
- Receivables within one year +€4,290
up €4,290 (+8.8%), from €48,943 to €53,234
of which Other amounts receivable: +€6,190
- Deferred charges and accrued income +€1,852
new in 2024: €1,852
- Tangible fixed assets +€1,457
up €1,457 (+809,711%), from €0 to €1,458
- Trade debts -€7,851
down €7,851 (-49.1%), from €15,982 to €8,131
- Profit (loss) carried forward +€4,247
up €4,247 (+10.7%), from €39,573 to €43,819
- Tax, wage and social debts -€2,610
down €2,610 (-6.9%), from €38,027 to €35,417
of which Taxes: -€1,834
- Advances received +€2,000
new in 2024: €2,000
- Taxes -€13,842
down €13,842, from €12,663 to -€1,180
- Gross operating margin -€7,408
down €7,408 (-33.3%), from €22,246 to €14,838
- Staff costs +€5,367
new in 2024: €5,367
- Financial income -€1,205
no longer reported in 2024 (was €1,205)
- Other operating charges +€500
up €500 (+8.8%), from €5,684 to €6,185
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,842 | €103,627 | -€4,214 | -3.9% |
| Fixed assets | 21/28 | €3,358 | €4,816 | +€1,457 | +43.4% |
| Tangible fixed assets | 22/27 | €0 | €1,458 | +€1,457 | +809,711% |
| Furniture and vehicles | 24 | €0 | €1,458 | +€1,457 | +809,711% |
| Financial fixed assets | 28 | €3,358 | €3,358 | = | 0.0% |
| Current assets | 29/58 | €104,483 | €98,812 | -€5,672 | -5.4% |
| Stocks and contracts in progress | 3 | €569 | €569 | = | 0.0% |
| Stocks | 30/36 | €569 | €569 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,943 | €53,234 | +€4,290 | +8.8% |
| Trade receivables | 40 | €23,688 | €21,788 | -€1,900 | -8.0% |
| Other amounts receivable | 41 | €25,256 | €31,446 | +€6,190 | +24.5% |
| Cash at bank and in hand | 54/58 | €54,971 | €43,157 | -€11,814 | -21.5% |
| Deferred charges and accrued income | 490/1 | - | €1,852 | +€1,852 | |
| Total equity and liabilities | 10/49 | €107,842 | €103,627 | -€4,214 | -3.9% |
| Equity | 10/15 | €53,833 | €58,079 | +€4,247 | +7.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,573 | €43,819 | +€4,247 | +10.7% |
| Amounts payable | 17/49 | €54,009 | €45,548 | -€8,461 | -15.7% |
| Amounts payable within one year | 42/48 | €54,009 | €45,548 | -€8,461 | -15.7% |
| Trade debts | 44 | €15,982 | €8,131 | -€7,851 | -49.1% |
| Suppliers | 440/4 | €15,982 | €8,131 | -€7,851 | -49.1% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €38,027 | €35,417 | -€2,610 | -6.9% |
| Taxes | 450/3 | €15,401 | €13,567 | -€1,834 | -11.9% |
| Remuneration and social security | 454/9 | €22,626 | €21,850 | -€776 | -3.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €5,367 | +€5,367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18 | +€18 | |
| Other operating charges | 640/8 | €5,684 | €6,185 | +€500 | +8.8% |
| Gross operating margin | 9900 | €22,246 | €14,838 | -€7,408 | -33.3% |
| Operating profit (loss) | 9901 | €16,562 | €3,268 | -€13,294 | -80.3% |
| Financial income | 75/76B | €1,205 | - | -€1,205 | |
| Recurring financial income | 75 | €1,205 | - | -€1,205 | |
| Financial charges | 65/66B | €236 | €201 | -€35 | -14.7% |
| Recurring financial charges | 65 | €236 | €201 | -€35 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €17,531 | €3,067 | -€14,465 | -82.5% |
| Income taxes | 67/77 | €12,663 | -€1,180 | -€13,842 | |
| Profit (loss) for the period | 9904 | €4,869 | €4,247 | -€622 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,869 | €4,247 | -€622 | -12.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.