NURSING SERVICES: 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 SERVICES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€435
down €435 (-25.5%), from €1,707 to €1,272
- Short-term financial debts +€435
up €435 (+15422.0%), from €3 to €438
- Contributions -€50
down €50 (-9.1%), from €550 to €500
- Reserves +€50
new in 2025: €50
- Turnover -€450
no longer reported in 2025 (was €450)
- Gross operating margin -€386
no longer reported in 2025 (was €386)
- Other operating charges -€384
no longer reported in 2025 (was €384)
- Financial charges +€184
up €184 (+73.1%), from €251 to €435
- Purchases and services -€64
no longer reported in 2025 (was €64)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,324 | €2,324 | = | 0.0% |
| Current assets | 29/58 | €2,324 | €2,324 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,324 | €2,324 | = | 0.0% |
| Other amounts receivable | 41 | €2,324 | €2,324 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,324 | €2,324 | = | 0.0% |
| Equity | 10/15 | €2,257 | €1,822 | -€435 | -19.3% |
| Contributions | 10/11 | €550 | €500 | -€50 | -9.1% |
| Reserves | 13 | - | €50 | +€50 | |
| Non-distributable reserves | 130/1 | - | €50 | +€50 | |
| Reserves not available under the articles | 1311 | - | €50 | +€50 | |
| Profit (loss) carried forward | 14 | €1,707 | €1,272 | -€435 | -25.5% |
| Amounts payable | 17/49 | €67 | €502 | +€435 | +652.8% |
| Amounts payable within one year | 42/48 | €67 | €502 | +€435 | +652.8% |
| Financial debts | 43 | €3 | €438 | +€435 | +15422.0% |
| Credit institutions | 430/8 | €3 | €438 | +€435 | +15422.0% |
| Other amounts payable | 47/48 | €64 | €64 | = | 0.0% |
| Turnover | 70 | €450 | - | -€450 | |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €386 | - | -€386 | |
| Operating profit (loss) | 9901 | €2 | - | -€2 | |
| Financial charges | 65/66B | €251 | €435 | +€184 | +73.1% |
| Recurring financial charges | 65 | €251 | €435 | +€184 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | -€250 | -€435 | -€185 | -74.3% |
| Profit (loss) for the period | 9904 | -€250 | -€435 | -€185 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€250 | -€435 | -€185 | -74.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.