Nurse A.R: 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.
Nurse A.R
Largest movements
- Receivables within one year +€31,862
up €31,862 (+18.4%), from €173,024 to €204,885
- Cash +€7,831
up €7,831 (+102%), from €7,700 to €15,531
mainly Net result for the year (+€57,786) and Depreciation (+€551)
- Reserves +€57,786
up €57,786 (+47.9%), from €120,553 to €178,338
- Tax, wage and social debts -€18,633
down €18,633 (-32.5%), from €57,408 to €38,774
- Taxes -€3,783
down €3,783 (-18.4%), from €20,579 to €16,796
- Financial income +€2,608
up €2,608 (+34.0%), from €7,663 to €10,271
- Gross operating margin +€2,074
up €2,074 (+3.3%), from €63,583 to €65,657
- Other operating charges -€1,637
down €1,637 (-75.5%), from €2,169 to €532
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 | €183,358 | €222,510 | +€39,152 | +21.4% |
| Fixed assets | 21/28 | €2,170 | €1,619 | -€551 | -25.4% |
| Tangible fixed assets | 22/27 | €2,170 | €1,619 | -€551 | -25.4% |
| Plant, machinery and equipment | 23 | €2,170 | €1,619 | -€551 | -25.4% |
| Current assets | 29/58 | €181,188 | €220,892 | +€39,703 | +21.9% |
| Amounts receivable within one year | 40/41 | €173,024 | €204,885 | +€31,862 | +18.4% |
| Other amounts receivable | 41 | €173,024 | €204,885 | +€31,862 | +18.4% |
| Cash at bank and in hand | 54/58 | €7,700 | €15,531 | +€7,831 | +102% |
| Deferred charges and accrued income | 490/1 | €465 | €476 | +€11 | +2.3% |
| Total equity and liabilities | 10/49 | €183,358 | €222,510 | +€39,152 | +21.4% |
| Equity | 10/15 | €124,553 | €182,338 | +€57,786 | +46.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €120,553 | €178,338 | +€57,786 | +47.9% |
| Distributable reserves | 133 | €120,553 | €178,338 | +€57,786 | +47.9% |
| Amounts payable | 17/49 | €58,806 | €40,172 | -€18,633 | -31.7% |
| Amounts payable within one year | 42/48 | €58,806 | €40,172 | -€18,633 | -31.7% |
| Trade debts | 44 | €1,398 | €1,398 | = | 0.0% |
| Suppliers | 440/4 | €1,398 | €1,398 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €57,408 | €38,774 | -€18,633 | -32.5% |
| Taxes | 450/3 | €57,408 | €38,774 | -€18,633 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €551 | = | 0.0% |
| Other operating charges | 640/8 | €2,169 | €532 | -€1,637 | -75.5% |
| Gross operating margin | 9900 | €63,583 | €65,657 | +€2,074 | +3.3% |
| Operating profit (loss) | 9901 | €60,863 | €64,574 | +€3,711 | +6.1% |
| Financial income | 75/76B | €7,663 | €10,271 | +€2,608 | +34.0% |
| Recurring financial income | 75 | €7,663 | €10,271 | +€2,608 | +34.0% |
| Financial charges | 65/66B | €61 | €263 | +€202 | +330% |
| Recurring financial charges | 65 | €61 | €263 | +€202 | +330% |
| Profit (loss) for the period before taxes | 9903 | €68,465 | €74,582 | +€6,117 | +8.9% |
| Income taxes | 67/77 | €20,579 | €16,796 | -€3,783 | -18.4% |
| Profit (loss) for the period | 9904 | €47,886 | €57,786 | +€9,900 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,886 | €57,786 | +€9,900 | +20.7% |
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 16 October 2026 via checked.be.