S.B. 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.
S.B. NURSING
Largest movements
- Receivables within one year -€28,326
down €28,326 (-9.9%), from €285,497 to €257,171
of which Other amounts receivable: -€31,814
- Tangible fixed assets -€12,765
down €12,765 (-37.1%), from €34,403 to €21,638
- Cash +€5,349
up €5,349 (+108%), from €4,946 to €10,295
mainly Net result for the year (+€72,077) and Receivables within one year (+€28,326)
- Other debts -€20,000
down €20,000 (-20.0%), from €100,000 to €80,000
- Debts after one year -€10,592
down €10,592 (-74.7%), from €14,179 to €3,587
- Reserves -€5,000
down €5,000 (-3.0%), from €165,000 to €160,000
- Tax, wage and social debts +€4,366
up €4,366 (+26.4%), from €16,509 to €20,875
- Gross operating margin +€24,979
up €24,979 (+37.0%), from €67,497 to €92,476
- Taxes +€4,667
up €4,667 (+31.8%), from €14,687 to €19,354
- Financial income +€1,863
up €1,863 (+13.2%), from €14,092 to €15,954
- Other operating charges +€1,078
up €1,078 (+1,167%), from €92 to €1,170
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 | €325,143 | €289,759 | -€35,384 | -10.9% |
| Fixed assets | 21/28 | €34,403 | €21,638 | -€12,765 | -37.1% |
| Tangible fixed assets | 22/27 | €34,403 | €21,638 | -€12,765 | -37.1% |
| Furniture and vehicles | 24 | €34,403 | €21,638 | -€12,765 | -37.1% |
| Current assets | 29/58 | €290,740 | €268,120 | -€22,619 | -7.8% |
| Amounts receivable within one year | 40/41 | €285,497 | €257,171 | -€28,326 | -9.9% |
| Trade receivables | 40 | €15,860 | €19,348 | +€3,488 | +22.0% |
| Other amounts receivable | 41 | €269,636 | €237,823 | -€31,814 | -11.8% |
| Cash at bank and in hand | 54/58 | €4,946 | €10,295 | +€5,349 | +108% |
| Deferred charges and accrued income | 490/1 | €297 | €654 | +€358 | +120% |
| Total equity and liabilities | 10/49 | €325,143 | €289,759 | -€35,384 | -10.9% |
| Equity | 10/15 | €177,039 | €169,115 | -€7,923 | -4.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €165,000 | €160,000 | -€5,000 | -3.0% |
| Distributable reserves | 133 | €165,000 | €160,000 | -€5,000 | -3.0% |
| Profit (loss) carried forward | 14 | €4,539 | €1,615 | -€2,923 | -64.4% |
| Amounts payable | 17/49 | €148,104 | €120,643 | -€27,461 | -18.5% |
| Amounts payable after more than one year | 17 | €14,179 | €3,587 | -€10,592 | -74.7% |
| Financial debts | 170/4 | €14,179 | €3,587 | -€10,592 | -74.7% |
| Amounts payable within one year | 42/48 | €133,925 | €117,056 | -€16,869 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €10,344 | €10,592 | +€248 | +2.4% |
| Trade debts | 44 | €7,071 | €5,589 | -€1,482 | -21.0% |
| Suppliers | 440/4 | €7,071 | €5,589 | -€1,482 | -21.0% |
| Taxes, remuneration and social security | 45 | €16,509 | €20,875 | +€4,366 | +26.4% |
| Taxes | 450/3 | €16,509 | €20,875 | +€4,366 | +26.4% |
| Other amounts payable | 47/48 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,261 | €15,179 | -€82 | -0.5% |
| Other operating charges | 640/8 | €92 | €1,170 | +€1,078 | +1,167% |
| Gross operating margin | 9900 | €67,497 | €92,476 | +€24,979 | +37.0% |
| Operating profit (loss) | 9901 | €52,143 | €76,127 | +€23,984 | +46.0% |
| Financial income | 75/76B | €14,092 | €15,954 | +€1,863 | +13.2% |
| Recurring financial income | 75 | €14,092 | €15,954 | +€1,863 | +13.2% |
| Financial charges | 65/66B | €921 | €650 | -€270 | -29.4% |
| Recurring financial charges | 65 | €921 | €650 | -€270 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €65,314 | €91,431 | +€26,117 | +40.0% |
| Income taxes | 67/77 | €14,687 | €19,354 | +€4,667 | +31.8% |
| Profit (loss) for the period | 9904 | €50,627 | €72,077 | +€21,449 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,627 | €72,077 | +€21,449 | +42.4% |
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 15 October 2026 via checked.be.