NURSE B: 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 B
Largest movements
- Tangible fixed assets -€10,660
down €10,660 (-31.4%), from €33,906 to €23,247
- Cash -€7,387
down €7,387 (-85.2%), from €8,673 to €1,286
mainly Net result for the year (-€7,311) and Current portion of long-term debt (-€7,010)
- Receivables within one year +€4,922
up €4,922 (+58.5%), from €8,413 to €13,334
- Deferred charges and accrued income -€3,272
down €3,272 (-85.4%), from €3,829 to €557
- Profit (loss) carried forward -€7,311
down €7,311 (-33.5%), from €21,801 to €14,490
- Current portion of long-term debt -€7,010
down €7,010 (-57.6%), from €12,164 to €5,154
- Other debts +€4,870
new in 2025: €4,870
- Trade debts -€4,522
no longer reported in 2025 (was €4,522)
- Debts after one year -€2,424
no longer reported in 2025 (was €2,424)
- Gross operating margin -€877
down €877 (-11.3%), from €7,741 to €6,864
- Financial charges -€452
down €452 (-36.3%), from €1,245 to €792
- Other operating charges +€335
up €335 (+27.9%), from €1,203 to €1,539
- Taxes -€298
down €298 (-20.1%), from €1,482 to €1,184
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 | €54,971 | €38,575 | -€16,396 | -29.8% |
| Fixed assets | 21/28 | €34,056 | €23,397 | -€10,660 | -31.3% |
| Tangible fixed assets | 22/27 | €33,906 | €23,247 | -€10,660 | -31.4% |
| Furniture and vehicles | 24 | €33,906 | €23,247 | -€10,660 | -31.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €20,915 | €15,178 | -€5,737 | -27.4% |
| Amounts receivable within one year | 40/41 | €8,413 | €13,334 | +€4,922 | +58.5% |
| Other amounts receivable | 41 | €8,413 | €13,334 | +€4,922 | +58.5% |
| Cash at bank and in hand | 54/58 | €8,673 | €1,286 | -€7,387 | -85.2% |
| Deferred charges and accrued income | 490/1 | €3,829 | €557 | -€3,272 | -85.4% |
| Total equity and liabilities | 10/49 | €54,971 | €38,575 | -€16,396 | -29.8% |
| Equity | 10/15 | €29,861 | €22,550 | -€7,311 | -24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €21,801 | €14,490 | -€7,311 | -33.5% |
| Amounts payable | 17/49 | €25,110 | €16,024 | -€9,085 | -36.2% |
| Amounts payable after more than one year | 17 | €2,424 | - | -€2,424 | |
| Financial debts | 170/4 | €2,424 | - | -€2,424 | |
| Amounts payable within one year | 42/48 | €22,686 | €16,024 | -€6,662 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €12,164 | €5,154 | -€7,010 | -57.6% |
| Trade debts | 44 | €4,522 | - | -€4,522 | |
| Suppliers | 440/4 | €4,522 | - | -€4,522 | |
| Taxes, remuneration and social security | 45 | €6,000 | €6,000 | = | 0.0% |
| Taxes | 450/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €4,870 | +€4,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,660 | €10,660 | = | 0.0% |
| Other operating charges | 640/8 | €1,203 | €1,539 | +€335 | +27.9% |
| Gross operating margin | 9900 | €7,741 | €6,864 | -€877 | -11.3% |
| Operating profit (loss) | 9901 | -€4,122 | -€5,335 | -€1,212 | -29.4% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €1,245 | €792 | -€452 | -36.3% |
| Recurring financial charges | 65 | €1,245 | €792 | -€452 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,295 | -€6,127 | -€832 | -15.7% |
| Income taxes | 67/77 | €1,482 | €1,184 | -€298 | -20.1% |
| Profit (loss) for the period | 9904 | -€6,777 | -€7,311 | -€534 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,777 | -€7,311 | -€534 | -7.9% |
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 21 October 2026 via checked.be.