2B-Nephrology: 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.
2B-Nephrology
Largest movements
- Cash -€53,572
down €53,572 (-35.1%), from €152,643 to €99,072
mainly Contributions, distributions and other (-€129,147) and Other debts (-€42,709)
- Other debts -€42,709
down €42,709 (-38.2%), from €111,947 to €69,238
- Profit (loss) carried forward -€16,157
no longer reported in 2025 (was €16,157)
- Trade debts +€9,352
up €9,352 (+1,195%), from €783 to €10,135
- Tax, wage and social debts -€3,264
down €3,264 (-19.1%), from €17,095 to €13,831
- Gross operating margin +€10,724
up €10,724 (+5.7%), from €187,630 to €198,353
- Financial charges -€5,194
down €5,194 (-11.8%), from €44,160 to €38,966
- Taxes +€3,996
up €3,996 (+12.9%), from €30,895 to €34,890
- Depreciation +€2,597
up €2,597 (+28.1%), from €9,226 to €11,823
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 | €202,585 | €149,090 | -€53,494 | -26.4% |
| Fixed assets | 21/28 | €49,341 | €49,086 | -€255 | -0.5% |
| Tangible fixed assets | 22/27 | €46,658 | €46,402 | -€255 | -0.5% |
| Furniture and vehicles | 24 | €46,658 | €46,402 | -€255 | -0.5% |
| Financial fixed assets | 28 | €2,683 | €2,683 | = | 0.0% |
| Current assets | 29/58 | €153,243 | €100,004 | -€53,239 | -34.7% |
| Current investments | 50/53 | €600 | €600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,643 | €99,072 | -€53,572 | -35.1% |
| Deferred charges and accrued income | 490/1 | - | €333 | +€333 | |
| Total equity and liabilities | 10/49 | €202,585 | €149,090 | -€53,494 | -26.4% |
| Equity | 10/15 | €36,617 | €18,600 | -€18,017 | -49.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €16,157 | - | -€16,157 | |
| Provisions and deferred taxes | 16 | €36,143 | €37,286 | +€1,143 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €36,143 | €37,286 | +€1,143 | +3.2% |
| Other liabilities and charges | 164/5 | €36,143 | €37,286 | +€1,143 | +3.2% |
| Amounts payable | 17/49 | €129,825 | €93,204 | -€36,621 | -28.2% |
| Amounts payable within one year | 42/48 | €129,825 | €93,204 | -€36,621 | -28.2% |
| Trade debts | 44 | €783 | €10,135 | +€9,352 | +1,195% |
| Suppliers | 440/4 | €783 | €10,135 | +€9,352 | +1,195% |
| Taxes, remuneration and social security | 45 | €17,095 | €13,831 | -€3,264 | -19.1% |
| Taxes | 450/3 | €17,095 | €13,831 | -€3,264 | -19.1% |
| Other amounts payable | 47/48 | €111,947 | €69,238 | -€42,709 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,226 | €11,823 | +€2,597 | +28.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €882 | €1,143 | +€262 | +29.7% |
| Other operating charges | 640/8 | €624 | €400 | -€225 | -36.0% |
| Gross operating margin | 9900 | €187,630 | €198,353 | +€10,724 | +5.7% |
| Operating profit (loss) | 9901 | €176,898 | €184,987 | +€8,090 | +4.6% |
| Financial charges | 65/66B | €44,160 | €38,966 | -€5,194 | -11.8% |
| Recurring financial charges | 65 | €44,160 | €38,966 | -€5,194 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €132,737 | €146,021 | +€13,284 | +10.0% |
| Income taxes | 67/77 | €30,895 | €34,890 | +€3,996 | +12.9% |
| Profit (loss) for the period | 9904 | €101,843 | €111,131 | +€9,288 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,843 | €111,131 | +€9,288 | +9.1% |
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 22 October 2026 via checked.be.