Nursing & Coaching: 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 & Coaching
Largest movements
- Cash +€40,999
up €40,999 (+26.0%), from €157,612 to €198,610
mainly Net result for the year (+€51,520) and Deferred charges and accrued income (+€20,425)
- Deferred charges and accrued income -€20,425
down €20,425 (-66.7%), from €30,631 to €10,206
- Reserves +€18,593
up €18,593 (+5.4%), from €343,919 to €362,512
- Other debts +€12,956
up €12,956 (+140%), from €9,241 to €22,197
- Tax, wage and social debts -€7,908
down €7,908 (-33.9%), from €23,352 to €15,444
of which Remuneration and social security: -€16,040
- Staff costs -€39,817
down €39,817 (-28.1%), from €141,749 to €101,932
- Gross operating margin -€38,791
down €38,791 (-17.8%), from €218,145 to €179,354
- Depreciation -€12,089
down €12,089 (-91.3%), from €13,239 to €1,151
- Financial charges -€3,015
down €3,015 (-90.9%), from €3,319 to €303
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 | €394,743 | €416,602 | +€21,858 | +5.5% |
| Fixed assets | 21/28 | €202,501 | €203,785 | +€1,284 | +0.6% |
| Tangible fixed assets | 22/27 | €202,501 | €203,785 | +€1,284 | +0.6% |
| Land and buildings | 22 | €201,370 | €201,370 | = | 0.0% |
| Furniture and vehicles | 24 | €1,131 | €2,415 | +€1,284 | +114% |
| Current assets | 29/58 | €192,242 | €212,816 | +€20,574 | +10.7% |
| Amounts receivable within one year | 40/41 | €4,000 | €4,000 | = | 0.0% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €157,612 | €198,610 | +€40,999 | +26.0% |
| Deferred charges and accrued income | 490/1 | €30,631 | €10,206 | -€20,425 | -66.7% |
| Total equity and liabilities | 10/49 | €394,743 | €416,602 | +€21,858 | +5.5% |
| Equity | 10/15 | €356,319 | €374,912 | +€18,593 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €343,919 | €362,512 | +€18,593 | +5.4% |
| Distributable reserves | 133 | €343,919 | €362,512 | +€18,593 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,424 | €41,690 | +€3,265 | +8.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,956 | €39,818 | +€5,862 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,363 | €2,177 | +€814 | +59.7% |
| Suppliers | 440/4 | €1,363 | €2,177 | +€814 | +59.7% |
| Taxes, remuneration and social security | 45 | €23,352 | €15,444 | -€7,908 | -33.9% |
| Taxes | 450/3 | €6,870 | €15,002 | +€8,133 | +118% |
| Remuneration and social security | 454/9 | €16,482 | €442 | -€16,040 | -97.3% |
| Other amounts payable | 47/48 | €9,241 | €22,197 | +€12,956 | +140% |
| Accrued charges and deferred income | 492/3 | €4,469 | €1,872 | -€2,597 | -58.1% |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €141,749 | €101,932 | -€39,817 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,239 | €1,151 | -€12,089 | -91.3% |
| Other operating charges | 640/8 | €1,558 | €1,747 | +€189 | +12.1% |
| Gross operating margin | 9900 | €218,145 | €179,354 | -€38,791 | -17.8% |
| Operating profit (loss) | 9901 | €61,598 | €74,524 | +€12,926 | +21.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,317% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,317% |
| Financial charges | 65/66B | €3,319 | €303 | -€3,015 | -90.9% |
| Recurring financial charges | 65 | €3,319 | €303 | -€3,015 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | €58,280 | €74,222 | +€15,942 | +27.4% |
| Income taxes | 67/77 | €21,478 | €22,702 | +€1,225 | +5.7% |
| Profit (loss) for the period | 9904 | €36,802 | €51,520 | +€14,717 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,802 | €51,520 | +€14,717 | +40.0% |
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 22 October 2026 via checked.be.