NURSING PRO: 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 PRO
Largest movements
- Tangible fixed assets +€8,995
up €8,995 (+3776.0%), from €238 to €9,233
- Cash -€3,192
down €3,192 (-15.5%), from €20,562 to €17,369
mainly Investment in fixed assets (net) (-€13,250)
- Receivables within one year -€627
down €627 (-32.5%), from €1,927 to €1,300
- Profit (loss) carried forward +€4,415
up €4,415 (+33.2%), from €13,282 to €17,697
- Tax, wage and social debts +€565
up €565 (+82.5%), from €685 to €1,250
- Turnover +€11,186
up €11,186 (+25.0%), from €44,771 to €55,957
- Purchases and services +€8,069
up €8,069 (+21.6%), from €37,440 to €45,510
- Gross operating margin +€5,090
up €5,090 (+69.4%), from €7,331 to €12,421
- Depreciation +€3,989
up €3,989 (+1495.9%), from €267 to €4,255
- Taxes +€2,988
up €2,988, from -€423 to €2,565
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 | €24,677 | €29,852 | +€5,176 | +21.0% |
| Fixed assets | 21/28 | €2,188 | €11,183 | +€8,995 | +411.1% |
| Tangible fixed assets | 22/27 | €238 | €9,233 | +€8,995 | +3776.0% |
| Furniture and vehicles | 24 | €238 | €9,233 | +€8,995 | +3776.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €22,488 | €18,669 | -€3,819 | -17.0% |
| Amounts receivable within one year | 40/41 | €1,927 | €1,300 | -€627 | -32.5% |
| Other amounts receivable | 41 | €1,927 | €1,300 | -€627 | -32.5% |
| Cash at bank and in hand | 54/58 | €20,562 | €17,369 | -€3,192 | -15.5% |
| Total equity and liabilities | 10/49 | €24,677 | €29,852 | +€5,176 | +21.0% |
| Equity | 10/15 | €23,992 | €28,407 | +€4,415 | +18.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,710 | €8,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,850 | €6,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,282 | €17,697 | +€4,415 | +33.2% |
| Amounts payable | 17/49 | €685 | €1,446 | +€761 | +111.1% |
| Amounts payable within one year | 42/48 | €685 | €1,446 | +€761 | +111.1% |
| Taxes, remuneration and social security | 45 | €685 | €1,250 | +€565 | +82.5% |
| Taxes | 450/3 | €685 | €1,250 | +€565 | +82.5% |
| Other amounts payable | 47/48 | - | €196 | +€196 | |
| Turnover | 70 | €44,771 | €55,957 | +€11,186 | +25.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,440 | €45,510 | +€8,069 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €4,255 | +€3,989 | +1495.9% |
| Other operating charges | 640/8 | €459 | €1,037 | +€578 | +125.9% |
| Gross operating margin | 9900 | €7,331 | €12,421 | +€5,090 | +69.4% |
| Operating profit (loss) | 9901 | €6,605 | €7,129 | +€524 | +7.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,452 | €6,980 | +€528 | +8.2% |
| Income taxes | 67/77 | -€423 | €2,565 | +€2,988 | |
| Profit (loss) for the period | 9904 | €6,875 | €4,415 | -€2,460 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,875 | €4,415 | -€2,460 | -35.8% |
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 9 October 2026 via checked.be.