NURSING ALL: 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 ALL
Largest movements
- Cash +€66,227
up €66,227 (+49.2%), from €134,656 to €200,883
mainly Net result for the year (+€85,240) and Tax, wage and social debts (+€39,898)
- Reserves +€50,000
up €50,000 (+75.6%), from €66,100 to €116,100
- Debts after one year -€45,628
down €45,628 (-5.8%), from €781,000 to €735,372
- Tax, wage and social debts +€39,898
up €39,898 (+211.1%), from €18,897 to €58,796
of which Taxes: +€29,827
- Gross operating margin +€76,300
up €76,300 (+98.4%), from €77,544 to €153,844
- Other operating charges +€18,513
up €18,513 (+759.5%), from €2,437 to €20,951
- Taxes +€13,735
up €13,735 (+85.4%), from €16,092 to €29,827
- Financial charges +€4,013
up €4,013 (+33.0%), from €12,152 to €16,165
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.
Cash bridge derived
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 | €1,223,889 | €1,293,767 | +€69,878 | +5.7% |
| Fixed assets | 21/28 | €2,590 | €5,953 | +€3,362 | +129.8% |
| Tangible fixed assets | 22/27 | €2,590 | €5,953 | +€3,362 | +129.8% |
| Furniture and vehicles | 24 | €2,590 | €5,953 | +€3,362 | +129.8% |
| Current assets | 29/58 | €1,221,299 | €1,287,814 | +€66,515 | +5.4% |
| Stocks and contracts in progress | 3 | €1,033,958 | €1,033,958 | = | 0.0% |
| Stocks | 30/36 | €1,033,958 | €1,033,958 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,483 | €52,698 | +€215 | +0.4% |
| Other amounts receivable | 41 | €52,483 | €52,698 | +€215 | +0.4% |
| Cash at bank and in hand | 54/58 | €134,656 | €200,883 | +€66,227 | +49.2% |
| Deferred charges and accrued income | 490/1 | €201 | €275 | +€73 | +36.4% |
| Total equity and liabilities | 10/49 | €1,223,889 | €1,293,767 | +€69,878 | +5.7% |
| Equity | 10/15 | €272,124 | €327,364 | +€55,240 | +20.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €66,100 | €116,100 | +€50,000 | +75.6% |
| Distributable reserves | 133 | €66,100 | €116,100 | +€50,000 | +75.6% |
| Profit (loss) carried forward | 14 | €191,764 | €197,004 | +€5,240 | +2.7% |
| Amounts payable | 17/49 | €951,765 | €966,403 | +€14,638 | +1.5% |
| Amounts payable after more than one year | 17 | €781,000 | €735,372 | -€45,628 | -5.8% |
| Financial debts | 170/4 | €781,000 | €735,372 | -€45,628 | -5.8% |
| Amounts payable within one year | 42/48 | €167,991 | €226,701 | +€58,710 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €45,019 | €45,628 | +€609 | +1.4% |
| Trade debts | 44 | €29,922 | €36,525 | +€6,602 | +22.1% |
| Suppliers | 440/4 | €29,922 | €36,525 | +€6,602 | +22.1% |
| Taxes, remuneration and social security | 45 | €18,897 | €58,796 | +€39,898 | +211.1% |
| Taxes | 450/3 | €16,092 | €45,919 | +€29,827 | +185.4% |
| Remuneration and social security | 454/9 | €2,805 | €12,877 | +€10,072 | +359.0% |
| Other amounts payable | 47/48 | €74,152 | €85,753 | +€11,600 | +15.6% |
| Accrued charges and deferred income | 492/3 | €2,774 | €4,330 | +€1,556 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,843 | €1,662 | -€1,181 | -41.6% |
| Other operating charges | 640/8 | €2,437 | €20,951 | +€18,513 | +759.5% |
| Gross operating margin | 9900 | €77,544 | €153,844 | +€76,300 | +98.4% |
| Operating profit (loss) | 9901 | €72,264 | €131,232 | +€58,968 | +81.6% |
| Financial charges | 65/66B | €12,152 | €16,165 | +€4,013 | +33.0% |
| Recurring financial charges | 65 | €12,152 | €16,165 | +€4,013 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €60,112 | €115,067 | +€54,955 | +91.4% |
| Income taxes | 67/77 | €16,092 | €29,827 | +€13,735 | +85.4% |
| Profit (loss) for the period | 9904 | €44,020 | €85,240 | +€41,220 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,020 | €85,240 | +€41,220 | +93.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.