PAC 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.
PAC NURSING
Largest movements
- Tangible fixed assets -€11,277
down €11,277 (-91.0%), from €12,392 to €1,115
of which Furniture and vehicles: -€11,028
- Receivables within one year -€9,378
down €9,378 (-31.8%), from €29,514 to €20,135
of which Other amounts receivable: -€9,089
- Cash +€3,107
up €3,107 (+39.2%), from €7,924 to €11,030
mainly Investment in fixed assets (net) (+€10,436) and Receivables within one year (+€9,378)
- Deferred charges and accrued income -€1,706
down €1,706 (-58.4%), from €2,922 to €1,216
- Reserves -€10,066
down €10,066 (-21.6%), from €46,636 to €36,570
- Current portion of long-term debt -€6,335
down €6,335 (-82.4%), from €7,688 to €1,354
- Debts after one year -€6,026
no longer reported in 2025 (was €6,026)
- Other debts +€1,985
up €1,985 (+13.3%), from €14,914 to €16,899
- Trade debts +€1,869
new in 2025: €1,869
- Gross operating margin +€5,989
up €5,989 (+52.7%), from €11,368 to €17,357
- Other operating charges +€4,324
new in 2025: €4,324
- Taxes -€509
down €509 (-8.6%), from €5,947 to €5,438
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 | €91,501 | €72,246 | -€19,255 | -21.0% |
| Fixed assets | 21/28 | €12,392 | €1,115 | -€11,277 | -91.0% |
| Tangible fixed assets | 22/27 | €12,392 | €1,115 | -€11,277 | -91.0% |
| Plant, machinery and equipment | 23 | €250 | €1 | -€249 | -99.6% |
| Furniture and vehicles | 24 | €12,142 | €1,114 | -€11,028 | -90.8% |
| Current assets | 29/58 | €79,109 | €71,131 | -€7,978 | -10.1% |
| Amounts receivable after more than one year | 29 | €38,750 | €38,750 | = | 0.0% |
| Other amounts receivable | 291 | €38,750 | €38,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,514 | €20,135 | -€9,378 | -31.8% |
| Trade receivables | 40 | €4,096 | €3,806 | -€289 | -7.1% |
| Other amounts receivable | 41 | €25,418 | €16,329 | -€9,089 | -35.8% |
| Cash at bank and in hand | 54/58 | €7,924 | €11,030 | +€3,107 | +39.2% |
| Deferred charges and accrued income | 490/1 | €2,922 | €1,216 | -€1,706 | -58.4% |
| Total equity and liabilities | 10/49 | €91,501 | €72,246 | -€19,255 | -21.0% |
| Equity | 10/15 | €59,036 | €48,970 | -€10,066 | -17.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,636 | €36,570 | -€10,066 | -21.6% |
| Distributable reserves | 133 | €46,636 | €36,570 | -€10,066 | -21.6% |
| Amounts payable | 17/49 | €32,466 | €23,276 | -€9,189 | -28.3% |
| Amounts payable after more than one year | 17 | €6,026 | - | -€6,026 | |
| Financial debts | 170/4 | €6,026 | - | -€6,026 | |
| Amounts payable within one year | 42/48 | €26,440 | €23,276 | -€3,163 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €7,688 | €1,354 | -€6,335 | -82.4% |
| Trade debts | 44 | - | €1,869 | +€1,869 | |
| Suppliers | 440/4 | - | €1,869 | +€1,869 | |
| Taxes, remuneration and social security | 45 | €3,837 | €3,155 | -€683 | -17.8% |
| Taxes | 450/3 | €3,837 | €3,155 | -€683 | -17.8% |
| Other amounts payable | 47/48 | €14,914 | €16,899 | +€1,985 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €783 | €841 | +€58 | +7.4% |
| Other operating charges | 640/8 | - | €4,324 | +€4,324 | |
| Gross operating margin | 9900 | €11,368 | €17,357 | +€5,989 | +52.7% |
| Operating profit (loss) | 9901 | €10,585 | €12,192 | +€1,607 | +15.2% |
| Financial income | 75/76B | €2,049 | €2,185 | +€135 | +6.6% |
| Recurring financial income | 75 | €2,049 | €2,185 | +€135 | +6.6% |
| Financial charges | 65/66B | €1,069 | €1,077 | +€9 | +0.8% |
| Recurring financial charges | 65 | €1,069 | €1,077 | +€9 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €11,565 | €13,299 | +€1,734 | +15.0% |
| Income taxes | 67/77 | €5,947 | €5,438 | -€509 | -8.6% |
| Profit (loss) for the period | 9904 | €5,618 | €7,862 | +€2,243 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,618 | €7,862 | +€2,243 | +39.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.