@-Nurse: what changed
Two fiscal 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.
@-Nurse
Largest movements
- Deferred charges and accrued income -€8,049
down €8,049 (-30.2%), from €26,645 to €18,596
- Cash +€5,755
up €5,755 (+35.3%), from €16,309 to €22,064
mainly Deferred charges and accrued income (+€8,049) and Other debts (+€5,951)
- Tangible fixed assets -€933
down €933 (-49.8%), from €1,872 to €939
- Accrued charges and deferred income -€10,528
down €10,528 (-46.4%), from €22,676 to €12,148
- Other debts +€5,951
up €5,951 (+2991.2%), from €199 to €6,150
- Profit (loss) carried forward -€4,402
down €4,402 (-49.6%), from -€8,878 to -€13,279
- Tax, wage and social debts +€4,331
up €4,331 (+45.6%), from €9,489 to €13,819
of which Remuneration and social security: +€4,309
- Trade debts +€1,420
up €1,420 (+152.6%), from €931 to €2,351
- Gross operating margin +€41,497
up €41,497 (+204.1%), from €20,332 to €61,829
- Turnover +€30,299
up €30,299 (+15.1%), from €200,248 to €230,547
- Purchases and services -€11,348
down €11,348 (-5.9%), from €190,900 to €179,552
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.
Cash bridge derived
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 | €44,877 | €41,649 | -€3,228 | -7.2% |
| Fixed assets | 21/28 | €1,922 | €989 | -€933 | -48.6% |
| Tangible fixed assets | 22/27 | €1,872 | €939 | -€933 | -49.8% |
| Furniture and vehicles | 24 | €1,872 | €939 | -€933 | -49.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €42,954 | €40,660 | -€2,294 | -5.3% |
| Cash at bank and in hand | 54/58 | €16,309 | €22,064 | +€5,755 | +35.3% |
| Deferred charges and accrued income | 490/1 | €26,645 | €18,596 | -€8,049 | -30.2% |
| Total equity and liabilities | 10/49 | €44,877 | €41,649 | -€3,228 | -7.2% |
| Equity | 10/15 | €11,582 | €7,181 | -€4,402 | -38.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€8,878 | -€13,279 | -€4,402 | -49.6% |
| Amounts payable | 17/49 | €33,294 | €34,468 | +€1,174 | +3.5% |
| Amounts payable within one year | 42/48 | €10,618 | €22,320 | +€11,702 | +110.2% |
| Trade debts | 44 | €931 | €2,351 | +€1,420 | +152.6% |
| Suppliers | 440/4 | €931 | €2,351 | +€1,420 | +152.6% |
| Taxes, remuneration and social security | 45 | €9,489 | €13,819 | +€4,331 | +45.6% |
| Taxes | 450/3 | €554 | €575 | +€21 | +3.8% |
| Remuneration and social security | 454/9 | €8,935 | €13,244 | +€4,309 | +48.2% |
| Other amounts payable | 47/48 | €199 | €6,150 | +€5,951 | +2991.2% |
| Accrued charges and deferred income | 492/3 | €22,676 | €12,148 | -€10,528 | -46.4% |
| Turnover | 70 | €200,248 | €230,547 | +€30,299 | +15.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €190,900 | €179,552 | -€11,348 | -5.9% |
| Remuneration, social security and pensions | 62 | €62,946 | €63,488 | +€543 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €933 | -€22 | -2.3% |
| Other operating charges | 640/8 | €168 | €987 | +€819 | +487.7% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €20,332 | €61,829 | +€41,497 | +204.1% |
| Operating profit (loss) | 9901 | -€43,737 | -€3,630 | +€40,107 | +91.7% |
| Financial charges | 65/66B | €512 | €486 | -€27 | -5.2% |
| Recurring financial charges | 65 | €512 | €486 | -€27 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€44,249 | -€4,115 | +€40,134 | +90.7% |
| Income taxes | 67/77 | €289 | €286 | -€3 | -0.9% |
| Profit (loss) for the period | 9904 | -€44,538 | -€4,402 | +€40,137 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,538 | -€4,402 | +€40,137 | +90.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.