NURSING ACTIONS: 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.
NURSING ACTIONS
Largest movements
- Receivables within one year +€22,153
up €22,153 (+623.3%), from €3,554 to €25,707
- Cash -€18,301
down €18,301 (-35.7%), from €51,244 to €32,943
- Tangible fixed assets +€2,303
up €2,303 (+274.5%), from €839 to €3,142
of which Furniture and vehicles: +€1,554
- Other debts +€30,000
new in 2024: €30,000
- Profit (loss) carried forward -€22,124
down €22,124 (-87.0%), from €25,442 to €3,318
- Trade debts -€10,616
down €10,616 (-63.0%), from €16,864 to €6,248
- Tax, wage and social debts +€8,895
up €8,895 (+93.3%), from €9,531 to €18,426
of which Taxes: +€6,876
- Gross operating margin +€39,537
up €39,537 (+388.2%), from €10,186 to €49,723
- Taxes +€12,100
up €12,100 (+417.2%), from €2,900 to €15,000
- Depreciation +€1,651
up €1,651 (+293.3%), from €563 to €2,214
- Financial income +€1,300
new in 2024: €1,300
- Financial charges +€1,292
up €1,292 (+512.7%), from €252 to €1,544
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,637 | €61,792 | +€6,155 | +11.1% |
| Fixed assets | 21/28 | €839 | €3,142 | +€2,303 | +274.5% |
| Tangible fixed assets | 22/27 | €839 | €3,142 | +€2,303 | +274.5% |
| Plant, machinery and equipment | 23 | €839 | €1,588 | +€749 | +89.3% |
| Furniture and vehicles | 24 | - | €1,554 | +€1,554 | |
| Current assets | 29/58 | €54,798 | €58,650 | +€3,852 | +7.0% |
| Amounts receivable within one year | 40/41 | €3,554 | €25,707 | +€22,153 | +623.3% |
| Other amounts receivable | 41 | €3,554 | €25,707 | +€22,153 | +623.3% |
| Cash at bank and in hand | 54/58 | €51,244 | €32,943 | -€18,301 | -35.7% |
| Total equity and liabilities | 10/49 | €55,637 | €61,792 | +€6,155 | +11.1% |
| Equity | 10/15 | €29,242 | €7,118 | -€22,124 | -75.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Legal reserve | 130 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,442 | €3,318 | -€22,124 | -87.0% |
| Amounts payable | 17/49 | €26,395 | €54,674 | +€28,279 | +107.1% |
| Amounts payable within one year | 42/48 | €26,395 | €54,674 | +€28,279 | +107.1% |
| Trade debts | 44 | €16,864 | €6,248 | -€10,616 | -63.0% |
| Suppliers | 440/4 | €16,864 | €6,248 | -€10,616 | -63.0% |
| Taxes, remuneration and social security | 45 | €9,531 | €18,426 | +€8,895 | +93.3% |
| Taxes | 450/3 | €6,850 | €13,726 | +€6,876 | +100.4% |
| Remuneration and social security | 454/9 | €2,681 | €4,700 | +€2,019 | +75.3% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €563 | €2,214 | +€1,651 | +293.3% |
| Other operating charges | 640/8 | €1,060 | €1,826 | +€766 | +72.3% |
| Gross operating margin | 9900 | €10,186 | €49,723 | +€39,537 | +388.2% |
| Operating profit (loss) | 9901 | €8,563 | €45,683 | +€37,120 | +433.5% |
| Financial income | 75/76B | - | €1,300 | +€1,300 | |
| Recurring financial income | 75 | - | €1,300 | +€1,300 | |
| Financial charges | 65/66B | €252 | €1,544 | +€1,292 | +512.7% |
| Recurring financial charges | 65 | €252 | €1,544 | +€1,292 | +512.7% |
| Profit (loss) for the period before taxes | 9903 | €8,311 | €45,439 | +€37,128 | +446.7% |
| Income taxes | 67/77 | €2,900 | €15,000 | +€12,100 | +417.2% |
| Profit (loss) for the period | 9904 | €5,411 | €30,439 | +€25,028 | +462.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,411 | €30,439 | +€25,028 | +462.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.