NURZA: 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.
What changed
NURZA
NACE 86.940, Nursing and midwifery
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€244,130
2024 · €306,996-€62,866
Equity
€545,948
2024 · €301,818+€244,130
Cash
€33,745
2024 · €19,901+€13,843
Balance sheet total
€4.3m
2024 · €3.6m+€746,547
Largest movements
Assets
- Receivables within one year +€448,017
up €448,017 (+19.7%), from €2.3m to €2.7m
of which Trade receivables: +€368,465
- Intangible fixed assets +€262,006
up €262,006 (+58.1%), from €450,792 to €712,798
Equity and liabilities
- Reserves +€244,130
up €244,130 (+82.2%), from €296,818 to €540,948
- Trade debts +€192,283
up €192,283 (+10.4%), from €1.8m to €2.0m
- Current portion of long-term debt +€133,024
up €133,024 (+73.6%), from €180,737 to €313,762
- Tax, wage and social debts +€101,853
up €101,853 (+151.0%), from €67,474 to €169,327
of which Taxes: +€57,895
- Debts after one year +€70,039
up €70,039 (+7.3%), from €960,730 to €1.0m
Income statement
- Turnover +€7.5m
up €7.5m (+69.5%), from €10.7m to €18.2m
- Purchases and services +€7.1m
up €7.1m (+71.7%), from €10.0m to €17.1m
- Gross operating margin +€327,451
up €327,451 (+41.2%), from €794,500 to €1.1m
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.
Result 2024
€306,996
Gross operating margin
+€327,451
Staff costs
-€173,496
Depreciation
-€84,693
Other operating charges
-€55,975
Other operating items
-€15,718
Financial income
+€748
Financial charges
-€25,920
Taxes
-€35,262
Result 2025
€244,130
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.
From operations
+€312,767
Investment
-€552,364
Financing
+€253,440
Cash 2024
€19,901
From operations (derived)
+€312,767
Net result for the year
+€244,130
Depreciation
+€274,234
Stocks and contracts
-€10,998
Receivables within one year
-€448,017
Deferred charges and accrued income
+€4,441
Trade debts
+€192,283
Tax, wage and social debts
+€101,853
Other debts
-€65,450
Accrued charges and deferred income
+€20,291
Investment (derived)
-€552,364
Investment in fixed assets (net)
-€553,364
Current investments
+€1,000
Financing
+€253,440
Debts after one year
+€70,039
Current portion of long-term debt
+€133,024
Short-term financial debts
+€50,376
Cash 2025
€33,745
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,551,345 | €4,297,892 | +€746,547 | +21.0% |
| Fixed assets | 21/28 | €1,247,046 | €1,526,176 | +€279,130 | +22.4% |
| Intangible fixed assets | 21 | €450,792 | €712,798 | +€262,006 | +58.1% |
| Tangible fixed assets | 22/27 | €789,344 | €806,043 | +€16,699 | +2.1% |
| Land and buildings | 22 | €737,721 | €716,196 | -€21,525 | -2.9% |
| Plant, machinery and equipment | 23 | - | €9,187 | +€9,187 | |
| Furniture and vehicles | 24 | €31,201 | €55,606 | +€24,405 | +78.2% |
| Leasing and similar rights | 25 | €20,421 | €25,053 | +€4,632 | +22.7% |
| Financial fixed assets | 28 | €6,910 | €7,335 | +€425 | +6.2% |
| Current assets | 29/58 | €2,304,299 | €2,771,716 | +€467,417 | +20.3% |
| Stocks and contracts in progress | 3 | €3,639 | €14,637 | +€10,998 | +302.2% |
| Stocks | 30/36 | €3,639 | €14,637 | +€10,998 | +302.2% |
| Amounts receivable within one year | 40/41 | €2,274,916 | €2,722,932 | +€448,017 | +19.7% |
| Trade receivables | 40 | €2,274,916 | €2,643,381 | +€368,465 | +16.2% |
| Other amounts receivable | 41 | - | €79,552 | +€79,552 | |
| Current investments | 50/53 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €19,901 | €33,745 | +€13,843 | +69.6% |
| Deferred charges and accrued income | 490/1 | €4,842 | €402 | -€4,441 | -91.7% |
| Total equity and liabilities | 10/49 | €3,551,345 | €4,297,892 | +€746,547 | +21.0% |
| Equity | 10/15 | €301,818 | €545,948 | +€244,130 | +80.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €296,818 | €540,948 | +€244,130 | +82.2% |
| Distributable reserves | 133 | €296,818 | €540,948 | +€244,130 | +82.2% |
| Amounts payable | 17/49 | €3,249,527 | €3,751,944 | +€502,417 | +15.5% |
| Amounts payable after more than one year | 17 | €960,730 | €1,030,769 | +€70,039 | +7.3% |
| Financial debts | 170/4 | €960,730 | €1,030,769 | +€70,039 | +7.3% |
| Amounts payable within one year | 42/48 | €2,279,533 | €2,691,620 | +€412,087 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €180,737 | €313,762 | +€133,024 | +73.6% |
| Financial debts | 43 | - | €50,376 | +€50,376 | |
| Credit institutions | 430/8 | - | €50,376 | +€50,376 | |
| Trade debts | 44 | €1,841,072 | €2,033,355 | +€192,283 | +10.4% |
| Suppliers | 440/4 | €1,841,072 | €2,033,355 | +€192,283 | +10.4% |
| Taxes, remuneration and social security | 45 | €67,474 | €169,327 | +€101,853 | +151.0% |
| Taxes | 450/3 | €20,465 | €78,360 | +€57,895 | +282.9% |
| Remuneration and social security | 454/9 | €47,009 | €90,967 | +€43,959 | +93.5% |
| Other amounts payable | 47/48 | €190,250 | €124,800 | -€65,450 | -34.4% |
| Accrued charges and deferred income | 492/3 | €9,263 | €29,555 | +€20,291 | +219.0% |
| Turnover | 70 | €10,726,289 | €18,184,198 | +€7.5m | +69.5% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,953,124 | €17,089,874 | +€7.1m | +71.7% |
| Remuneration, social security and pensions | 62 | €192,077 | €365,573 | +€173,496 | +90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,540 | €274,234 | +€84,693 | +44.7% |
| Other operating charges | 640/8 | €13,456 | €69,431 | +€55,975 | +416.0% |
| Non-recurring operating charges | 66A | - | €15,718 | +€15,718 | |
| Gross operating margin | 9900 | €794,500 | €1,121,951 | +€327,451 | +41.2% |
| Operating profit (loss) | 9901 | €399,427 | €396,995 | -€2,432 | -0.6% |
| Financial income | 75/76B | €302 | €1,050 | +€748 | +247.3% |
| Recurring financial income | 75 | €302 | €1,050 | +€748 | +247.3% |
| Financial charges | 65/66B | €36,138 | €62,058 | +€25,920 | +71.7% |
| Recurring financial charges | 65 | €36,138 | €62,058 | +€25,920 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €363,591 | €335,987 | -€27,604 | -7.6% |
| Income taxes | 67/77 | €56,595 | €91,857 | +€35,262 | +62.3% |
| Profit (loss) for the period | 9904 | €306,996 | €244,130 | -€62,866 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €306,996 | €244,130 | -€62,866 | -20.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.