NURSING BETTER: 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 BETTER
Largest movements
- Tangible fixed assets -€21,796
down €21,796 (-6.9%), from €317,128 to €295,331
- Reserves +€100,000
up €100,000 (+238.7%), from €41,889 to €141,889
- Profit (loss) carried forward -€78,150
down €78,150 (-42.8%), from €182,733 to €104,584
- Debts after one year -€27,586
down €27,586 (-21.9%), from €125,825 to €98,238
- Tax, wage and social debts -€7,695
down €7,695 (-51.3%), from €15,012 to €7,317
- Current portion of long-term debt -€5,277
down €5,277 (-16.1%), from €32,863 to €27,586
- Gross operating margin -€30,385
down €30,385 (-37.1%), from €81,862 to €51,477
- Purchases and services +€14,412
up €14,412 (+5.7%), from €253,203 to €267,615
- Turnover -€13,168
down €13,168 (-4.2%), from €313,964 to €300,796
- Taxes -€5,619
down €5,619 (-49.5%), from €11,342 to €5,723
- Depreciation -€4,395
down €4,395 (-15.7%), from €28,038 to €23,642
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 | €438,201 | €419,002 | -€19,199 | -4.4% |
| Fixed assets | 21/28 | €317,128 | €295,331 | -€21,796 | -6.9% |
| Tangible fixed assets | 22/27 | €317,128 | €295,331 | -€21,796 | -6.9% |
| Land and buildings | 22 | €288,430 | €278,184 | -€10,246 | -3.6% |
| Plant, machinery and equipment | 23 | €20,180 | €15,264 | -€4,916 | -24.4% |
| Furniture and vehicles | 24 | €8,518 | €1,884 | -€6,634 | -77.9% |
| Current assets | 29/58 | €121,073 | €123,671 | +€2,597 | +2.1% |
| Amounts receivable within one year | 40/41 | €120,037 | €122,933 | +€2,895 | +2.4% |
| Trade receivables | 40 | €31,536 | €23,518 | -€8,018 | -25.4% |
| Other amounts receivable | 41 | €88,502 | €99,415 | +€10,913 | +12.3% |
| Cash at bank and in hand | 54/58 | €25 | €278 | +€253 | +1025.2% |
| Deferred charges and accrued income | 490/1 | €1,011 | €460 | -€551 | -54.5% |
| Total equity and liabilities | 10/49 | €438,201 | €419,002 | -€19,199 | -4.4% |
| Equity | 10/15 | €243,215 | €265,065 | +€21,850 | +9.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €41,889 | €141,889 | +€100,000 | +238.7% |
| Distributable reserves | 133 | €41,889 | €141,889 | +€100,000 | +238.7% |
| Profit (loss) carried forward | 14 | €182,733 | €104,584 | -€78,150 | -42.8% |
| Amounts payable | 17/49 | €194,987 | €153,938 | -€41,049 | -21.1% |
| Amounts payable after more than one year | 17 | €125,825 | €98,238 | -€27,586 | -21.9% |
| Financial debts | 170/4 | €125,825 | €98,238 | -€27,586 | -21.9% |
| Amounts payable within one year | 42/48 | €69,108 | €55,641 | -€13,467 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €32,863 | €27,586 | -€5,277 | -16.1% |
| Trade debts | 44 | €1,928 | €1,432 | -€496 | -25.7% |
| Suppliers | 440/4 | €1,928 | €1,432 | -€496 | -25.7% |
| Taxes, remuneration and social security | 45 | €15,012 | €7,317 | -€7,695 | -51.3% |
| Taxes | 450/3 | €15,012 | €7,317 | -€7,695 | -51.3% |
| Other amounts payable | 47/48 | €19,305 | €19,305 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €54 | €58 | +€4 | +7.9% |
| Turnover | 70 | €313,964 | €300,796 | -€13,168 | -4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €253,203 | €267,615 | +€14,412 | +5.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,038 | €23,642 | -€4,395 | -15.7% |
| Other operating charges | 640/8 | €2,184 | €2,307 | +€123 | +5.6% |
| Gross operating margin | 9900 | €81,862 | €51,477 | -€30,385 | -37.1% |
| Operating profit (loss) | 9901 | €51,640 | €25,528 | -€26,112 | -50.6% |
| Financial income | 75/76B | €4,789 | €5,105 | +€316 | +6.6% |
| Recurring financial income | 75 | €4,789 | €5,105 | +€316 | +6.6% |
| Financial charges | 65/66B | €3,434 | €3,060 | -€374 | -10.9% |
| Recurring financial charges | 65 | €3,434 | €3,060 | -€374 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €52,995 | €27,574 | -€25,422 | -48.0% |
| Income taxes | 67/77 | €11,342 | €5,723 | -€5,619 | -49.5% |
| Profit (loss) for the period | 9904 | €41,653 | €21,850 | -€19,803 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,653 | €21,850 | -€19,803 | -47.5% |
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 6 October 2026 via checked.be.