ROSART NURSING: what changed
ROSART NURSING
Largest movements
- Tangible fixed assets -€11,539
down €11,539 (-48.0%), from €24,040 to €12,501
- Cash -€4,302
down €4,302 (-87.1%), from €4,940 to €639
mainly Debts after one year (-€12,337) and Net result for the year (-€3,580)
- Receivables within one year +€704
up €704 (+3.5%), from €19,945 to €20,649
of which Other amounts receivable: +€2,038
- Debts after one year -€12,337
down €12,337 (-42.7%), from €28,868 to €16,531
- Profit (loss) carried forward -€3,580
down €3,580 (-28.6%), from -€12,511 to -€16,091
- Current portion of long-term debt +€1,562
up €1,562 (+12.7%), from €12,275 to €13,837
- Gross operating margin -€17,359
down €17,359 (-58.0%), from €29,908 to €12,549
- Depreciation -€8,140
down €8,140 (-40.9%), from €19,899 to €11,759
- Taxes -€3,533
down €3,533 (-55.8%), from €6,334 to €2,801
- Other operating charges +€363
up €363 (+37.8%), from €962 to €1,325
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,080 | €37,120 | -€14,960 | -28.7% |
| Formation expenses | 20 | €862 | €642 | -€220 | -25.5% |
| Fixed assets | 21/28 | €25,990 | €14,451 | -€11,539 | -44.4% |
| Tangible fixed assets | 22/27 | €24,040 | €12,501 | -€11,539 | -48.0% |
| Furniture and vehicles | 24 | €24,040 | €12,501 | -€11,539 | -48.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €25,228 | €22,027 | -€3,201 | -12.7% |
| Amounts receivable within one year | 40/41 | €19,945 | €20,649 | +€704 | +3.5% |
| Trade receivables | 40 | €7,855 | €6,520 | -€1,334 | -17.0% |
| Other amounts receivable | 41 | €12,090 | €14,128 | +€2,038 | +16.9% |
| Cash at bank and in hand | 54/58 | €4,940 | €639 | -€4,302 | -87.1% |
| Deferred charges and accrued income | 490/1 | €343 | €740 | +€397 | +116% |
| Total equity and liabilities | 10/49 | €52,080 | €37,120 | -€14,960 | -28.7% |
| Equity | 10/15 | -€111 | -€3,691 | -€3,580 | -3,221% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,511 | -€16,091 | -€3,580 | -28.6% |
| Amounts payable | 17/49 | €52,191 | €40,810 | -€11,381 | -21.8% |
| Amounts payable after more than one year | 17 | €28,868 | €16,531 | -€12,337 | -42.7% |
| Financial debts | 170/4 | €28,868 | €16,531 | -€12,337 | -42.7% |
| Amounts payable within one year | 42/48 | €23,323 | €24,279 | +€957 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €12,275 | €13,837 | +€1,562 | +12.7% |
| Trade debts | 44 | €257 | - | -€257 | |
| Suppliers | 440/4 | €257 | - | -€257 | |
| Taxes, remuneration and social security | 45 | €5,520 | €5,172 | -€348 | -6.3% |
| Taxes | 450/3 | €5,520 | €5,172 | -€348 | -6.3% |
| Other amounts payable | 47/48 | €5,270 | €5,270 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,899 | €11,759 | -€8,140 | -40.9% |
| Other operating charges | 640/8 | €962 | €1,325 | +€363 | +37.8% |
| Gross operating margin | 9900 | €29,908 | €12,549 | -€17,359 | -58.0% |
| Operating profit (loss) | 9901 | €9,047 | -€535 | -€9,582 | |
| Financial income | 75/76B | €9 | €8 | -€1 | -14.7% |
| Recurring financial income | 75 | €9 | €8 | -€1 | -14.7% |
| Financial charges | 65/66B | €306 | €251 | -€55 | -17.9% |
| Recurring financial charges | 65 | €306 | €251 | -€55 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €8,750 | -€778 | -€9,529 | |
| Income taxes | 67/77 | €6,334 | €2,801 | -€3,533 | -55.8% |
| Profit (loss) for the period | 9904 | €2,416 | -€3,580 | -€5,995 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,416 | -€3,580 | -€5,995 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.