NURSING ANAIS: 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.
NURSING ANAIS
Largest movements
- Receivables within one year -€109,525
down €109,525 (-38.6%), from €283,950 to €174,425
of which Other amounts receivable: -€81,888
- Receivables after one year -€41,574
down €41,574 (-15.6%), from €265,818 to €224,244
- Other debts -€105,810
down €105,810 (-65.5%), from €161,500 to €55,690
- Current portion of long-term debt -€36,114
no longer reported in 2025 (was €36,114)
- Tax, wage and social debts +€21,964
up €21,964 (+65.7%), from €33,410 to €55,374
- Trade debts -€19,668
down €19,668 (-65.6%), from €29,992 to €10,324
- Accrued charges and deferred income -€16,277
down €16,277 (-23.6%), from €68,865 to €52,588
- Gross operating margin +€15,546
up €15,546 (+26.8%), from €58,057 to €73,603
- Other operating charges -€3,411
no longer reported in 2025 (was €3,411)
- Taxes +€2,813
up €2,813 (+18.9%), from €14,910 to €17,723
- Financial income +€1,041
up €1,041 (+7.8%), from €13,376 to €14,417
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 | €561,237 | €405,333 | -€155,904 | -27.8% |
| Fixed assets | 21/28 | €812 | - | -€812 | |
| Tangible fixed assets | 22/27 | €812 | - | -€812 | |
| Furniture and vehicles | 24 | €812 | - | -€812 | |
| Current assets | 29/58 | €560,425 | €405,333 | -€155,092 | -27.7% |
| Amounts receivable after more than one year | 29 | €265,818 | €224,244 | -€41,574 | -15.6% |
| Other amounts receivable | 291 | €265,818 | €224,244 | -€41,574 | -15.6% |
| Amounts receivable within one year | 40/41 | €283,950 | €174,425 | -€109,525 | -38.6% |
| Trade receivables | 40 | €95,975 | €68,338 | -€27,637 | -28.8% |
| Other amounts receivable | 41 | €187,975 | €106,087 | -€81,888 | -43.6% |
| Cash at bank and in hand | 54/58 | €4,672 | €136 | -€4,536 | -97.1% |
| Deferred charges and accrued income | 490/1 | €5,985 | €6,527 | +€543 | +9.1% |
| Total equity and liabilities | 10/49 | €561,237 | €405,333 | -€155,904 | -27.8% |
| Equity | 10/15 | €231,356 | €231,356 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,156 | €225,156 | = | 0.0% |
| Amounts payable | 17/49 | €329,881 | €173,977 | -€155,904 | -47.3% |
| Amounts payable within one year | 42/48 | €261,016 | €121,389 | -€139,627 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €36,114 | - | -€36,114 | |
| Trade debts | 44 | €29,992 | €10,324 | -€19,668 | -65.6% |
| Suppliers | 440/4 | €29,992 | €10,324 | -€19,668 | -65.6% |
| Taxes, remuneration and social security | 45 | €33,410 | €55,374 | +€21,964 | +65.7% |
| Taxes | 450/3 | €33,410 | €55,374 | +€21,964 | +65.7% |
| Other amounts payable | 47/48 | €161,500 | €55,690 | -€105,810 | -65.5% |
| Accrued charges and deferred income | 492/3 | €68,865 | €52,588 | -€16,277 | -23.6% |
| Remuneration, social security and pensions | 62 | €540 | - | -€540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | €812 | +€162 | +25.0% |
| Other operating charges | 640/8 | €3,411 | - | -€3,411 | |
| Gross operating margin | 9900 | €58,057 | €73,603 | +€15,546 | +26.8% |
| Operating profit (loss) | 9901 | €53,457 | €72,791 | +€19,334 | +36.2% |
| Financial income | 75/76B | €13,376 | €14,417 | +€1,041 | +7.8% |
| Recurring financial income | 75 | €13,376 | €14,417 | +€1,041 | +7.8% |
| Financial charges | 65/66B | €1,765 | €1,570 | -€195 | -11.0% |
| Recurring financial charges | 65 | €1,765 | €1,570 | -€195 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €65,068 | €85,638 | +€20,570 | +31.6% |
| Income taxes | 67/77 | €14,910 | €17,723 | +€2,813 | +18.9% |
| Profit (loss) for the period | 9904 | €50,158 | €67,915 | +€17,757 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,158 | €67,915 | +€17,757 | +35.4% |
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 25 October 2026 via checked.be.