Nurse Diana: 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 Diana
Largest movements
- Cash +€22,131
up €22,131 (+205%), from €10,777 to €32,908
mainly Net result for the year (+€25,202) and Tax, wage and social debts (+€7,724)
- Receivables within one year +€5,605
up €5,605 (+51.3%), from €10,923 to €16,528
of which Other amounts receivable: +€5,236
- Tangible fixed assets +€4,039
new in 2025: €4,039
- Reserves +€25,202
up €25,202 (+189%), from €13,301 to €38,503
- Tax, wage and social debts +€7,724
up €7,724 (+170%), from €4,539 to €12,263
- Trade debts -€880
down €880 (-34.0%), from €2,588 to €1,708
- Gross operating margin +€18,811
up €18,811 (+112%), from €16,815 to €35,626
- Taxes +€5,381
up €5,381 (+156%), from €3,441 to €8,822
- Depreciation +€1,276
new in 2025: €1,276
- Other operating charges +€369
new in 2025: €369
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 | €21,801 | €53,475 | +€31,674 | +145% |
| Fixed assets | 21/28 | - | €4,039 | +€4,039 | |
| Tangible fixed assets | 22/27 | - | €4,039 | +€4,039 | |
| Furniture and vehicles | 24 | - | €4,039 | +€4,039 | |
| Current assets | 29/58 | €21,801 | €49,436 | +€27,635 | +127% |
| Amounts receivable within one year | 40/41 | €10,923 | €16,528 | +€5,605 | +51.3% |
| Trade receivables | 40 | €10,923 | €11,292 | +€369 | +3.4% |
| Other amounts receivable | 41 | - | €5,236 | +€5,236 | |
| Cash at bank and in hand | 54/58 | €10,777 | €32,908 | +€22,131 | +205% |
| Deferred charges and accrued income | 490/1 | €101 | - | -€101 | |
| Total equity and liabilities | 10/49 | €21,801 | €53,475 | +€31,674 | +145% |
| Equity | 10/15 | €14,301 | €39,503 | +€25,202 | +176% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,301 | €38,503 | +€25,202 | +189% |
| Distributable reserves | 133 | €13,301 | €38,503 | +€25,202 | +189% |
| Amounts payable | 17/49 | €7,500 | €13,971 | +€6,471 | +86.3% |
| Amounts payable within one year | 42/48 | €7,500 | €13,971 | +€6,471 | +86.3% |
| Trade debts | 44 | €2,588 | €1,708 | -€880 | -34.0% |
| Suppliers | 440/4 | €2,588 | €1,708 | -€880 | -34.0% |
| Taxes, remuneration and social security | 45 | €4,539 | €12,263 | +€7,724 | +170% |
| Taxes | 450/3 | €4,539 | €12,263 | +€7,724 | +170% |
| Other amounts payable | 47/48 | €373 | - | -€373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,276 | +€1,276 | |
| Other operating charges | 640/8 | - | €369 | +€369 | |
| Gross operating margin | 9900 | €16,815 | €35,626 | +€18,811 | +112% |
| Operating profit (loss) | 9901 | €16,815 | €33,980 | +€17,166 | +102% |
| Financial income | 75/76B | - | €152 | +€152 | |
| Recurring financial income | 75 | - | €152 | +€152 | |
| Financial charges | 65/66B | €73 | €108 | +€35 | +48.3% |
| Recurring financial charges | 65 | €73 | €108 | +€35 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €16,742 | €34,024 | +€17,282 | +103% |
| Income taxes | 67/77 | €3,441 | €8,822 | +€5,381 | +156% |
| Profit (loss) for the period | 9904 | €13,301 | €25,202 | +€11,901 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,301 | €25,202 | +€11,901 | +89.5% |
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 28 October 2026 via checked.be.