NURSING CARE: 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 CARE
Largest movements
- Cash +€24,937
up €24,937 (+92.9%), from €26,835 to €51,772
mainly Net result for the year (+€48,643) and Tax, wage and social debts (+€14,085)
- Receivables within one year +€17,516
up €17,516 (+37.6%), from €46,623 to €64,139
of which Other amounts receivable: +€11,935
- Profit (loss) carried forward +€20,072
up €20,072, from -€12,246 to €7,826
- Tax, wage and social debts +€14,085
up €14,085 (+27.3%), from €51,663 to €65,748
of which Taxes: +€11,031
- Other debts +€13,571
up €13,571 (+89.6%), from €15,143 to €28,714
- Trade debts -€4,680
down €4,680 (-77.4%), from €6,049 to €1,369
- Gross operating margin +€45,942
up €45,942 (+20.7%), from €222,409 to €268,352
- Taxes +€8,620
up €8,620 (+117%), from €7,391 to €16,011
- Staff costs +€5,040
up €5,040 (+2.6%), from €195,513 to €200,553
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 | €74,723 | €117,771 | +€43,048 | +57.6% |
| Fixed assets | 21/28 | €1,265 | €1,860 | +€595 | +47.1% |
| Tangible fixed assets | 22/27 | €1,265 | €1,860 | +€595 | +47.1% |
| Plant, machinery and equipment | 23 | €240 | €264 | +€24 | +9.9% |
| Furniture and vehicles | 24 | - | €721 | +€721 | |
| Other tangible fixed assets | 26 | €1,025 | €875 | -€150 | -14.6% |
| Current assets | 29/58 | €73,458 | €115,911 | +€42,453 | +57.8% |
| Amounts receivable within one year | 40/41 | €46,623 | €64,139 | +€17,516 | +37.6% |
| Trade receivables | 40 | €37,887 | €43,468 | +€5,581 | +14.7% |
| Other amounts receivable | 41 | €8,736 | €20,672 | +€11,935 | +137% |
| Cash at bank and in hand | 54/58 | €26,835 | €51,772 | +€24,937 | +92.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €74,723 | €117,771 | +€43,048 | +57.6% |
| Equity | 10/15 | €1,868 | €21,940 | +€20,072 | +1,074% |
| Contributions | 10/11 | €14,114 | €14,114 | = | 0.0% |
| Capital | 10 | €14,114 | €14,114 | = | 0.0% |
| Issued capital | 100 | €14,114 | €14,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,246 | €7,826 | +€20,072 | |
| Amounts payable | 17/49 | €72,855 | €95,831 | +€22,977 | +31.5% |
| Amounts payable within one year | 42/48 | €72,855 | €95,831 | +€22,977 | +31.5% |
| Trade debts | 44 | €6,049 | €1,369 | -€4,680 | -77.4% |
| Suppliers | 440/4 | €6,049 | €1,369 | -€4,680 | -77.4% |
| Taxes, remuneration and social security | 45 | €51,663 | €65,748 | +€14,085 | +27.3% |
| Taxes | 450/3 | €13,663 | €24,693 | +€11,031 | +80.7% |
| Remuneration and social security | 454/9 | €38,000 | €41,054 | +€3,054 | +8.0% |
| Other amounts payable | 47/48 | €15,143 | €28,714 | +€13,571 | +89.6% |
| Remuneration, social security and pensions | 62 | €195,513 | €200,553 | +€5,040 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €603 | +€157 | +35.3% |
| Other operating charges | 640/8 | €1,096 | €695 | -€401 | -36.6% |
| Gross operating margin | 9900 | €222,409 | €268,352 | +€45,942 | +20.7% |
| Operating profit (loss) | 9901 | €25,355 | €66,501 | +€41,146 | +162% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,891 | €1,847 | -€43 | -2.3% |
| Recurring financial charges | 65 | €1,891 | €1,847 | -€43 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €23,467 | €64,654 | +€41,187 | +176% |
| Income taxes | 67/77 | €7,391 | €16,011 | +€8,620 | +117% |
| Profit (loss) for the period | 9904 | €16,076 | €48,643 | +€32,567 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €16,076 | €48,643 | +€32,567 | +203% |
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.