A Implant: 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.
A Implant
Largest movements
- Financial fixed assets +€65,000
up €65,000 (+7.7%), from €845,000 to €910,000
- Current investments -€33,703
down €33,703 (-100%), from €33,703 to €0
- Deferred charges and accrued income -€11,223
down €11,223 (-17.0%), from €66,057 to €54,834
- Reserves +€93,410
up €93,410 (+19.2%), from €487,012 to €580,422
- Debts after one year -€76,320
down €76,320 (-45.9%), from €166,294 to €89,973
- Other debts -€19,618
down €19,618 (-8.5%), from €231,232 to €211,614
- Tax, wage and social debts +€17,734
up €17,734 (+346%), from €5,123 to €22,858
- Financial income -€42,501
down €42,501 (-29.7%), from €142,988 to €100,487
- Gross operating margin -€16,731
down €16,731 (-8.6%), from €194,647 to €177,916
- Taxes +€9,662
up €9,662 (+19.4%), from €49,691 to €59,353
- Financial charges +€2,572
up €2,572 (+49.7%), from €5,176 to €7,748
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 | €987,417 | €999,787 | +€12,370 | +1.3% |
| Fixed assets | 21/28 | €863,505 | €919,860 | +€56,355 | +6.5% |
| Tangible fixed assets | 22/27 | €18,505 | €9,860 | -€8,645 | -46.7% |
| Plant, machinery and equipment | 23 | €311 | €7,434 | +€7,123 | +2,288% |
| Furniture and vehicles | 24 | €18,194 | €2,426 | -€15,768 | -86.7% |
| Financial fixed assets | 28 | €845,000 | €910,000 | +€65,000 | +7.7% |
| Current assets | 29/58 | €123,912 | €79,927 | -€43,985 | -35.5% |
| Stocks and contracts in progress | 3 | €2,250 | €0 | -€2,250 | -100% |
| Stocks | 30/36 | €2,250 | €0 | -€2,250 | -100% |
| Amounts receivable within one year | 40/41 | €3,433 | €2,568 | -€865 | -25.2% |
| Trade receivables | 40 | - | €18 | +€18 | |
| Other amounts receivable | 41 | €3,433 | €2,550 | -€883 | -25.7% |
| Current investments | 50/53 | €33,703 | €0 | -€33,703 | -100% |
| Cash at bank and in hand | 54/58 | €18,470 | €22,526 | +€4,056 | +22.0% |
| Deferred charges and accrued income | 490/1 | €66,057 | €54,834 | -€11,223 | -17.0% |
| Total equity and liabilities | 10/49 | €987,417 | €999,787 | +€12,370 | +1.3% |
| Equity | 10/15 | €505,612 | €599,022 | +€93,410 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €487,012 | €580,422 | +€93,410 | +19.2% |
| Distributable reserves | 133 | €487,012 | €580,422 | +€93,410 | +19.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €481,805 | €400,765 | -€81,040 | -16.8% |
| Amounts payable after more than one year | 17 | €166,294 | €89,973 | -€76,320 | -45.9% |
| Financial debts | 170/4 | €166,294 | €89,973 | -€76,320 | -45.9% |
| Amounts payable within one year | 42/48 | €314,452 | €310,792 | -€3,660 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €75,590 | €76,320 | +€731 | +1.0% |
| Financial debts | 43 | €1,056 | €0 | -€1,056 | -100% |
| Credit institutions | 430/8 | €1,056 | €0 | -€1,056 | -100% |
| Trade debts | 44 | €1,452 | €0 | -€1,452 | -100% |
| Suppliers | 440/4 | €1,452 | €0 | -€1,452 | -100% |
| Taxes, remuneration and social security | 45 | €5,123 | €22,858 | +€17,734 | +346% |
| Taxes | 450/3 | €5,123 | €22,858 | +€17,734 | +346% |
| Other amounts payable | 47/48 | €231,232 | €211,614 | -€19,618 | -8.5% |
| Accrued charges and deferred income | 492/3 | €1,059 | €0 | -€1,059 | -100% |
| Remuneration, social security and pensions | 62 | €191 | €1,134 | +€943 | +492% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,145 | €16,328 | +€182 | +1.1% |
| Other operating charges | 640/8 | €367 | €431 | +€64 | +17.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €194,647 | €177,916 | -€16,731 | -8.6% |
| Operating profit (loss) | 9901 | €177,943 | €160,024 | -€17,919 | -10.1% |
| Financial income | 75/76B | €142,988 | €100,487 | -€42,501 | -29.7% |
| Recurring financial income | 75 | €142,988 | €100,487 | -€42,501 | -29.7% |
| Financial charges | 65/66B | €5,176 | €7,748 | +€2,572 | +49.7% |
| Recurring financial charges | 65 | €5,176 | €7,748 | +€2,572 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €315,755 | €252,763 | -€62,992 | -19.9% |
| Income taxes | 67/77 | €49,691 | €59,353 | +€9,662 | +19.4% |
| Profit (loss) for the period | 9904 | €266,064 | €193,410 | -€72,654 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €266,064 | €193,410 | -€72,654 | -27.3% |
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 27 October 2026 via checked.be.