P-A NURSE: 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.
P-A NURSE
Largest movements
- Cash -€56,429
down €56,429 (-91.8%), from €61,470 to €5,040
mainly Other debts (-€59,429) and Net result for the year (-€20,601)
- Intangible fixed assets -€15,000
down €15,000 (-11.4%), from €131,291 to €116,291
- Tangible fixed assets -€6,750
down €6,750 (-36.3%), from €18,581 to €11,831
- Other debts -€59,429
down €59,429 (-100%), from €59,429 to €0
- Profit (loss) carried forward -€20,601
down €20,601 (-58.4%), from €35,260 to €14,659
- Debts after one year -€18,784
down €18,784 (-19.9%), from €94,338 to €75,553
- Trade debts +€16,002
up €16,002 (+889%), from €1,800 to €17,802
- Tax, wage and social debts +€5,052
up €5,052 (+44.7%), from €11,312 to €16,364
of which Taxes: +€5,052
- Gross operating margin -€72,581
down €72,581 (-92.7%), from €78,327 to €5,746
- Taxes -€11,060
down €11,060 (-97.8%), from €11,312 to €252
- Depreciation -€5,378
down €5,378 (-19.8%), from €27,128 to €21,750
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 | €224,482 | €146,163 | -€78,319 | -34.9% |
| Fixed assets | 21/28 | €149,872 | €128,122 | -€21,750 | -14.5% |
| Intangible fixed assets | 21 | €131,291 | €116,291 | -€15,000 | -11.4% |
| Tangible fixed assets | 22/27 | €18,581 | €11,831 | -€6,750 | -36.3% |
| Furniture and vehicles | 24 | €18,581 | €11,831 | -€6,750 | -36.3% |
| Current assets | 29/58 | €74,610 | €18,041 | -€56,569 | -75.8% |
| Amounts receivable within one year | 40/41 | €13,081 | €12,881 | -€200 | -1.5% |
| Trade receivables | 40 | €13,081 | €10,425 | -€2,656 | -20.3% |
| Other amounts receivable | 41 | €0 | €2,456 | +€2,456 | |
| Cash at bank and in hand | 54/58 | €61,470 | €5,040 | -€56,429 | -91.8% |
| Deferred charges and accrued income | 490/1 | €59 | €119 | +€60 | +102% |
| Total equity and liabilities | 10/49 | €224,482 | €146,163 | -€78,319 | -34.9% |
| Equity | 10/15 | €38,260 | €17,659 | -€20,601 | -53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,260 | €14,659 | -€20,601 | -58.4% |
| Amounts payable | 17/49 | €186,222 | €128,504 | -€57,718 | -31.0% |
| Amounts payable after more than one year | 17 | €94,338 | €75,553 | -€18,784 | -19.9% |
| Financial debts | 170/4 | €94,338 | €75,553 | -€18,784 | -19.9% |
| Amounts payable within one year | 42/48 | €90,612 | €52,951 | -€37,661 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | €18,071 | €18,784 | +€714 | +3.9% |
| Trade debts | 44 | €1,800 | €17,802 | +€16,002 | +889% |
| Suppliers | 440/4 | €1,800 | €17,802 | +€16,002 | +889% |
| Taxes, remuneration and social security | 45 | €11,312 | €16,364 | +€5,052 | +44.7% |
| Taxes | 450/3 | €11,312 | €16,364 | +€5,052 | +44.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €59,429 | €0 | -€59,429 | -100% |
| Accrued charges and deferred income | 492/3 | €1,272 | €0 | -€1,272 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,128 | €21,750 | -€5,378 | -19.8% |
| Other operating charges | 640/8 | €1,262 | €544 | -€718 | -56.9% |
| Gross operating margin | 9900 | €78,327 | €5,746 | -€72,581 | -92.7% |
| Operating profit (loss) | 9901 | €49,937 | -€16,548 | -€66,484 | |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €3,365 | €3,863 | +€498 | +14.8% |
| Recurring financial charges | 65 | €3,365 | €3,863 | +€498 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €46,572 | -€20,349 | -€66,921 | |
| Income taxes | 67/77 | €11,312 | €252 | -€11,060 | -97.8% |
| Profit (loss) for the period | 9904 | €35,260 | -€20,601 | -€55,861 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,260 | -€20,601 | -€55,861 |
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 26 October 2026 via checked.be.