P&W Nursing: 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&W Nursing
Largest movements
- Cash +€9,797
up €9,797 (+44.8%), from €21,877 to €31,674
mainly Net result for the year (+€21,509) and Tax, wage and social debts (+€8,540)
- Deferred charges and accrued income -€2,986
down €2,986 (-18.2%), from €16,402 to €13,415
- Receivables within one year +€2,396
up €2,396 (+49.1%), from €4,876 to €7,272
- Tangible fixed assets -€1,520
down €1,520 (-36.3%), from €4,187 to €2,667
of which Furniture and vehicles: -€1,154
- Tax, wage and social debts +€8,540
up €8,540 (+216%), from €3,961 to €12,501
of which Taxes: +€9,640
- Trade debts -€6,242
down €6,242 (-53.8%), from €11,593 to €5,351
- Other debts +€4,979
up €4,979 (+38.1%), from €13,055 to €18,034
- Gross operating margin +€20,628
up €20,628 (+159%), from €12,953 to €33,581
- Taxes +€6,490
up €6,490 (+227%), from €2,861 to €9,351
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 | €47,342 | €55,028 | +€7,686 | +16.2% |
| Fixed assets | 21/28 | €4,187 | €2,667 | -€1,520 | -36.3% |
| Tangible fixed assets | 22/27 | €4,187 | €2,667 | -€1,520 | -36.3% |
| Plant, machinery and equipment | 23 | €1,069 | €703 | -€366 | -34.2% |
| Furniture and vehicles | 24 | €3,119 | €1,964 | -€1,154 | -37.0% |
| Current assets | 29/58 | €43,155 | €52,361 | +€9,206 | +21.3% |
| Amounts receivable within one year | 40/41 | €4,876 | €7,272 | +€2,396 | +49.1% |
| Trade receivables | 40 | €4,876 | €7,272 | +€2,396 | +49.1% |
| Cash at bank and in hand | 54/58 | €21,877 | €31,674 | +€9,797 | +44.8% |
| Deferred charges and accrued income | 490/1 | €16,402 | €13,415 | -€2,986 | -18.2% |
| Total equity and liabilities | 10/49 | €47,342 | €55,028 | +€7,686 | +16.2% |
| Equity | 10/15 | €18,633 | €19,143 | +€509 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33 | €543 | +€509 | +1,522% |
| Amounts payable | 17/49 | €28,709 | €35,886 | +€7,177 | +25.0% |
| Amounts payable within one year | 42/48 | €28,609 | €35,886 | +€7,277 | +25.4% |
| Trade debts | 44 | €11,593 | €5,351 | -€6,242 | -53.8% |
| Suppliers | 440/4 | €11,593 | €5,351 | -€6,242 | -53.8% |
| Taxes, remuneration and social security | 45 | €3,961 | €12,501 | +€8,540 | +216% |
| Taxes | 450/3 | €2,861 | €12,501 | +€9,640 | +337% |
| Remuneration and social security | 454/9 | €1,100 | - | -€1,100 | |
| Other amounts payable | 47/48 | €13,055 | €18,034 | +€4,979 | +38.1% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €1,520 | +€147 | +10.7% |
| Other operating charges | 640/8 | €697 | €944 | +€247 | +35.4% |
| Gross operating margin | 9900 | €12,953 | €33,581 | +€20,628 | +159% |
| Operating profit (loss) | 9901 | €10,883 | €31,118 | +€20,234 | +186% |
| Financial charges | 65/66B | €241 | €258 | +€17 | +6.9% |
| Recurring financial charges | 65 | €241 | €258 | +€17 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €10,642 | €30,860 | +€20,218 | +190% |
| Income taxes | 67/77 | €2,861 | €9,351 | +€6,490 | +227% |
| Profit (loss) for the period | 9904 | €7,781 | €21,509 | +€13,728 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €7,781 | €21,509 | +€13,728 | +176% |
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 20 October 2026 via checked.be.