TARIFICA SOINS: 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.
What changed
TARIFICA SOINS
NACE 86.940, Nursing and midwifery
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€780,154
2024 · €951,543-€171,389
Equity
€1.9m
2024 · €1.5m+€430,154
Cash
€1.4m
2024 · €1.3m+€102,892
Balance sheet total
€4.8m
2024 · €4.1m+€670,197
Largest movements
Assets
- Deferred charges and accrued income +€348,444
up €348,444 (+14.7%), from €2.4m to €2.7m
- Receivables within one year +€280,994
up €280,994 (+133.3%), from €210,787 to €491,781
of which Other amounts receivable: +€285,802
- Cash +€102,892
up €102,892 (+8.0%), from €1.3m to €1.4m
mainly Net result for the year (+€780,154) and Other debts (+€279,500)
- Tangible fixed assets -€62,133
down €62,133 (-21.3%), from €292,203 to €230,071
of which Furniture and vehicles: -€34,711
Equity and liabilities
- Profit (loss) carried forward +€430,154
up €430,154 (+29.0%), from €1.5m to €1.9m
- Other debts +€279,500
up €279,500 (+396.5%), from €70,500 to €350,000
- Accrued charges and deferred income +€80,195
up €80,195 (+3.5%), from €2.3m to €2.3m
- Short-term financial debts -€75,680
down €75,680 (-75.0%), from €100,906 to €25,226
Income statement
- Goods and materials +€1.2m
up €1.2m (+4.5%), from €26.4m to €27.6m
- Turnover +€988,011
up €988,011 (+3.5%), from €28.5m to €29.5m
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.
Result 2024
€951,543
Turnover
+€988,011
Other operating income
+€5,675
Goods and materials
-€1.2m
Services and other goods
+€35,439
Staff costs
-€69,377
Depreciation
+€4,148
Other operating charges
+€826
Other operating items
+€8,280
Financial income
-€6,639
Financial charges
+€3,564
Taxes
+€48,707
Result 2025
€780,154
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.
From operations
+€547,809
Investment
€0
Financing
-€444,917
Cash 2024
€1.3m
From operations (derived)
+€547,809
Net result for the year
+€780,154
Depreciation
+€62,133
Receivables within one year
-€280,994
Deferred charges and accrued income
-€348,444
Trade debts
-€666
Tax, wage and social debts
-€24,068
Other debts
+€279,500
Accrued charges and deferred income
+€80,195
Financing
-€444,917
Debts after one year
-€20,109
Current portion of long-term debt
+€872
Short-term financial debts
-€75,680
Contributions, distributions and other
-€350,000
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,147,253 | €4,817,450 | +€670,197 | +16.2% |
| Fixed assets | 21/28 | €292,503 | €230,371 | -€62,133 | -21.2% |
| Tangible fixed assets | 22/27 | €292,203 | €230,071 | -€62,133 | -21.3% |
| Land and buildings | 22 | €53,153 | €40,386 | -€12,767 | -24.0% |
| Plant, machinery and equipment | 23 | €87,554 | €74,348 | -€13,207 | -15.1% |
| Furniture and vehicles | 24 | €124,369 | €89,659 | -€34,711 | -27.9% |
| Other tangible fixed assets | 26 | €27,127 | €25,678 | -€1,449 | -5.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Other financial fixed assets | 284/8 | €300 | €300 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €3,854,749 | €4,587,079 | +€732,330 | +19.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €210,787 | €491,781 | +€280,994 | +133.3% |
| Trade receivables | 40 | €4,808 | €0 | -€4,808 | -100.0% |
| Other amounts receivable | 41 | €205,979 | €491,781 | +€285,802 | +138.8% |
| Cash at bank and in hand | 54/58 | €1,279,647 | €1,382,539 | +€102,892 | +8.0% |
| Deferred charges and accrued income | 490/1 | €2,364,315 | €2,712,759 | +€348,444 | +14.7% |
| Total equity and liabilities | 10/49 | €4,147,253 | €4,817,450 | +€670,197 | +16.2% |
| Equity | 10/15 | €1,504,378 | €1,934,532 | +€430,154 | +28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,483,918 | €1,914,072 | +€430,154 | +29.0% |
| Amounts payable | 17/49 | €2,642,874 | €2,882,917 | +€240,043 | +9.1% |
| Amounts payable after more than one year | 17 | €59,372 | €39,263 | -€20,109 | -33.9% |
| Financial debts | 170/4 | €59,372 | €39,263 | -€20,109 | -33.9% |
| Credit institutions | 173 | €59,372 | €39,263 | -€20,109 | -33.9% |
| Amounts payable within one year | 42/48 | €314,150 | €494,107 | +€179,957 | +57.3% |
| Current portion of amounts payable after more than one year | 42 | €19,237 | €20,109 | +€872 | +4.5% |
| Financial debts | 43 | €100,906 | €25,226 | -€75,680 | -75.0% |
| Credit institutions | 430/8 | €100,906 | €25,226 | -€75,680 | -75.0% |
| Trade debts | 44 | €42,575 | €41,908 | -€666 | -1.6% |
| Suppliers | 440/4 | €42,575 | €41,908 | -€666 | -1.6% |
| Taxes, remuneration and social security | 45 | €80,932 | €56,864 | -€24,068 | -29.7% |
| Taxes | 450/3 | €35,099 | €1,645 | -€33,453 | -95.3% |
| Remuneration and social security | 454/9 | €45,834 | €55,219 | +€9,386 | +20.5% |
| Other amounts payable | 47/48 | €70,500 | €350,000 | +€279,500 | +396.5% |
| Accrued charges and deferred income | 492/3 | €2,269,353 | €2,349,547 | +€80,195 | +3.5% |
| Operating income | 70/76A | €28,562,284 | €29,555,970 | +€993,686 | +3.5% |
| Turnover | 70 | €28,517,869 | €29,505,880 | +€988,011 | +3.5% |
| Other operating income | 74 | €44,415 | €50,090 | +€5,675 | +12.8% |
| Operating charges | 60/66A | €27,283,632 | €28,494,339 | +€1.2m | +4.4% |
| Goods for resale, raw materials and consumables | 60 | €26,390,906 | €27,580,930 | +€1.2m | +4.5% |
| Purchases | 600/8 | €26,390,906 | €27,580,930 | +€1.2m | +4.5% |
| Services and other goods | 61 | €547,824 | €512,385 | -€35,439 | -6.5% |
| Remuneration, social security and pensions | 62 | €267,088 | €336,465 | +€69,377 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,281 | €62,133 | -€4,148 | -6.3% |
| Other operating charges | 640/8 | €3,253 | €2,427 | -€826 | -25.4% |
| Non-recurring operating charges | 66A | €8,280 | €0 | -€8,280 | -100.0% |
| Operating profit (loss) | 9901 | €1,278,652 | €1,061,631 | -€217,021 | -17.0% |
| Financial income | 75/76B | €8,238 | €1,599 | -€6,639 | -80.6% |
| Recurring financial income | 75 | €8,238 | €1,599 | -€6,639 | -80.6% |
| Income from current assets | 751 | €8,238 | €1,573 | -€6,665 | -80.9% |
| Other financial income | 752/9 | - | €26 | +€26 | |
| Financial charges | 65/66B | €12,061 | €8,497 | -€3,564 | -29.6% |
| Recurring financial charges | 65 | €12,061 | €8,497 | -€3,564 | -29.6% |
| Debt charges | 650 | €11,069 | €7,419 | -€3,650 | -33.0% |
| Other financial charges | 652/9 | €992 | €1,077 | +€86 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €1,274,829 | €1,054,734 | -€220,096 | -17.3% |
| Income taxes | 67/77 | €323,287 | €274,580 | -€48,707 | -15.1% |
| Taxes | 670/3 | €323,400 | €274,600 | -€48,800 | -15.1% |
| Tax adjustments and reversals of tax provisions | 77 | €113 | €20 | -€93 | -82.0% |
| Profit (loss) for the period | 9904 | €951,543 | €780,154 | -€171,389 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €951,543 | €780,154 | -€171,389 | -18.0% |
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 9 October 2026 via checked.be.