Smiling Nurse BW: 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.
Smiling Nurse BW
Largest movements
- Receivables within one year +€45,015
up €45,015 (+159%), from €28,348 to €73,363
of which Other amounts receivable: +€40,611
- Cash +€3,250
up €3,250 (+192%), from €1,691 to €4,941
mainly Net result for the year (+€33,420) and Tax, wage and social debts (+€15,218)
- Reserves +€33,420
up €33,420 (+199%), from €16,826 to €50,246
- Tax, wage and social debts +€15,218
up €15,218 (+146%), from €10,406 to €25,624
- Gross operating margin +€25,545
up €25,545 (+109%), from €23,493 to €49,037
- Taxes +€10,311
up €10,311 (+139%), from €7,406 to €17,718
- Financial income +€1,391
up €1,391 (+173%), from €802 to €2,193
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,284 | €78,459 | +€48,176 | +159% |
| Current assets | 29/58 | €30,284 | €78,459 | +€48,176 | +159% |
| Amounts receivable within one year | 40/41 | €28,348 | €73,363 | +€45,015 | +159% |
| Trade receivables | 40 | €7,887 | €12,292 | +€4,404 | +55.8% |
| Other amounts receivable | 41 | €20,460 | €61,071 | +€40,611 | +198% |
| Cash at bank and in hand | 54/58 | €1,691 | €4,941 | +€3,250 | +192% |
| Deferred charges and accrued income | 490/1 | €245 | €156 | -€89 | -36.4% |
| Total equity and liabilities | 10/49 | €30,284 | €78,459 | +€48,176 | +159% |
| Equity | 10/15 | €19,026 | €52,446 | +€33,420 | +176% |
| Contributions | 10/11 | €2,200 | €2,200 | = | 0.0% |
| Reserves | 13 | €16,826 | €50,246 | +€33,420 | +199% |
| Distributable reserves | 133 | €16,826 | €50,246 | +€33,420 | +199% |
| Amounts payable | 17/49 | €11,258 | €26,013 | +€14,756 | +131% |
| Amounts payable within one year | 42/48 | €11,058 | €25,833 | +€14,775 | +134% |
| Trade debts | 44 | €652 | €209 | -€443 | -67.9% |
| Suppliers | 440/4 | €652 | €209 | -€443 | -67.9% |
| Taxes, remuneration and social security | 45 | €10,406 | €25,624 | +€15,218 | +146% |
| Taxes | 450/3 | €10,406 | €25,624 | +€15,218 | +146% |
| Accrued charges and deferred income | 492/3 | €200 | €180 | -€19 | -9.7% |
| Gross operating margin | 9900 | €23,493 | €49,037 | +€25,545 | +109% |
| Operating profit (loss) | 9901 | €23,493 | €49,037 | +€25,545 | +109% |
| Financial income | 75/76B | €802 | €2,193 | +€1,391 | +173% |
| Recurring financial income | 75 | €802 | €2,193 | +€1,391 | +173% |
| Financial charges | 65/66B | €63 | €93 | +€31 | +48.9% |
| Recurring financial charges | 65 | €63 | €93 | +€31 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €24,232 | €51,138 | +€26,905 | +111% |
| Income taxes | 67/77 | €7,406 | €17,718 | +€10,311 | +139% |
| Profit (loss) for the period | 9904 | €16,826 | €33,420 | +€16,594 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,826 | €33,420 | +€16,594 | +98.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.