Yolanda 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.
Yolanda Nursing
Largest movements
- Cash -€42,228
down €42,228 (-73.5%), from €57,485 to €15,257
- Deferred charges and accrued income +€2,267
up €2,267 (+16.2%), from €14,000 to €16,267
- Receivables within one year -€1,870
down €1,870 (-34.8%), from €5,377 to €3,507
- Other debts -€18,916
down €18,916 (-46.9%), from €40,312 to €21,395
- Tax, wage and social debts -€8,893
down €8,893 (-49.4%), from €18,000 to €9,107
- Profit (loss) carried forward -€6,380
down €6,380 (-100%), from €6,380 to €0
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Trade debts -€4,969
no longer reported in 2025 (was €4,969)
- Staff costs +€18,801
new in 2025: €18,801
- Taxes -€3,416
down €3,416 (-18.3%), from €18,623 to €15,207
- Gross operating margin +€1,978
up €1,978 (+3.5%), from €56,537 to €58,514
- Depreciation +€975
up €975 (+260%), from €375 to €1,350
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,721 | €36,596 | -€41,124 | -52.9% |
| Fixed assets | 21/28 | €858 | €1,566 | +€707 | +82.4% |
| Tangible fixed assets | 22/27 | €858 | €1,566 | +€707 | +82.4% |
| Plant, machinery and equipment | 23 | - | €825 | +€825 | |
| Furniture and vehicles | 24 | €858 | €740 | -€118 | -13.8% |
| Current assets | 29/58 | €76,862 | €35,031 | -€41,832 | -54.4% |
| Amounts receivable within one year | 40/41 | €5,377 | €3,507 | -€1,870 | -34.8% |
| Other amounts receivable | 41 | €5,377 | €3,507 | -€1,870 | -34.8% |
| Cash at bank and in hand | 54/58 | €57,485 | €15,257 | -€42,228 | -73.5% |
| Deferred charges and accrued income | 490/1 | €14,000 | €16,267 | +€2,267 | +16.2% |
| Total equity and liabilities | 10/49 | €77,721 | €36,596 | -€41,124 | -52.9% |
| Equity | 10/15 | €14,440 | €2,094 | -€12,346 | -85.5% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €2,094 | +€234 | +12.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €2,094 | +€2,094 | |
| Profit (loss) carried forward | 14 | €6,380 | €0 | -€6,380 | -100% |
| Amounts payable | 17/49 | €63,280 | €34,502 | -€28,778 | -45.5% |
| Amounts payable within one year | 42/48 | €63,280 | €30,502 | -€32,778 | -51.8% |
| Trade debts | 44 | €4,969 | - | -€4,969 | |
| Suppliers | 440/4 | €4,969 | - | -€4,969 | |
| Taxes, remuneration and social security | 45 | €18,000 | €9,107 | -€8,893 | -49.4% |
| Taxes | 450/3 | €18,000 | €9,107 | -€8,893 | -49.4% |
| Other amounts payable | 47/48 | €40,312 | €21,395 | -€18,916 | -46.9% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | - | €18,801 | +€18,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €1,350 | +€975 | +260% |
| Other operating charges | 640/8 | €160 | €84 | -€76 | -47.5% |
| Gross operating margin | 9900 | €56,537 | €58,514 | +€1,978 | +3.5% |
| Operating profit (loss) | 9901 | €56,002 | €38,279 | -€17,723 | -31.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +23.1% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +23.1% |
| Financial charges | 65/66B | €84 | €146 | +€62 | +74.5% |
| Recurring financial charges | 65 | €84 | €146 | +€62 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | €55,918 | €38,133 | -€17,785 | -31.8% |
| Income taxes | 67/77 | €18,623 | €15,207 | -€3,416 | -18.3% |
| Profit (loss) for the period | 9904 | €37,296 | €22,926 | -€14,370 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,296 | €22,926 | -€14,370 | -38.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.