ANATOMIE PATHOLOGIQUE VR: 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.
ANATOMIE PATHOLOGIQUE VR
Largest movements
- Cash -€396,121
down €396,121 (-62.3%), from €635,753 to €239,631
mainly Receivables within one year (-€306,482) and Contributions, distributions and other (-€299,631)
- Receivables within one year +€306,482
new in 2025: €306,482
- Reserves -€100,410
down €100,410 (-39.4%), from €254,538 to €154,128
of which Distributable reserves: -€100,410
- Other debts +€63,409
up €63,409 (+32.5%), from €195,342 to €258,751
- Tax, wage and social debts -€46,221
down €46,221 (-53.1%), from €87,101 to €40,880
- Accrued charges and deferred income -€7,764
down €7,764 (-71.7%), from €10,830 to €3,067
- Gross operating margin +€15,298
up €15,298 (+6.4%), from €239,739 to €255,037
- Financial charges -€10,332
down €10,332 (-96.9%), from €10,659 to €327
- Financial income +€5,480
up €5,480 (+718%), from €763 to €6,243
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 | €641,742 | €550,340 | -€91,403 | -14.2% |
| Fixed assets | 21/28 | €4,549 | €3,469 | -€1,080 | -23.7% |
| Tangible fixed assets | 22/27 | €4,549 | €3,469 | -€1,080 | -23.7% |
| Plant, machinery and equipment | 23 | €1,426 | €817 | -€609 | -42.7% |
| Furniture and vehicles | 24 | €556 | €443 | -€113 | -20.3% |
| Other tangible fixed assets | 26 | €2,568 | €2,210 | -€358 | -13.9% |
| Current assets | 29/58 | €637,193 | €546,870 | -€90,323 | -14.2% |
| Amounts receivable within one year | 40/41 | - | €306,482 | +€306,482 | |
| Other amounts receivable | 41 | - | €306,482 | +€306,482 | |
| Cash at bank and in hand | 54/58 | €635,753 | €239,631 | -€396,121 | -62.3% |
| Deferred charges and accrued income | 490/1 | €1,440 | €757 | -€683 | -47.5% |
| Total equity and liabilities | 10/49 | €641,742 | €550,340 | -€91,403 | -14.2% |
| Equity | 10/15 | €347,538 | €247,128 | -€100,410 | -28.9% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €254,538 | €154,128 | -€100,410 | -39.4% |
| Non-distributable reserves | 130/1 | €9,300 | €9,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,300 | €9,300 | = | 0.0% |
| Distributable reserves | 133 | €245,238 | €144,828 | -€100,410 | -40.9% |
| Amounts payable | 17/49 | €294,204 | €303,212 | +€9,008 | +3.1% |
| Amounts payable within one year | 42/48 | €283,374 | €300,145 | +€16,771 | +5.9% |
| Trade debts | 44 | €930 | €513 | -€417 | -44.8% |
| Suppliers | 440/4 | €930 | €513 | -€417 | -44.8% |
| Taxes, remuneration and social security | 45 | €87,101 | €40,880 | -€46,221 | -53.1% |
| Taxes | 450/3 | €87,101 | €40,880 | -€46,221 | -53.1% |
| Other amounts payable | 47/48 | €195,342 | €258,751 | +€63,409 | +32.5% |
| Accrued charges and deferred income | 492/3 | €10,830 | €3,067 | -€7,764 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €1,080 | +€163 | +17.8% |
| Gross operating margin | 9900 | €239,739 | €255,037 | +€15,298 | +6.4% |
| Operating profit (loss) | 9901 | €238,822 | €253,957 | +€15,136 | +6.3% |
| Financial income | 75/76B | €763 | €6,243 | +€5,480 | +718% |
| Recurring financial income | 75 | €763 | €6,243 | +€5,480 | +718% |
| Financial charges | 65/66B | €10,659 | €327 | -€10,332 | -96.9% |
| Recurring financial charges | 65 | €10,659 | €327 | -€10,332 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €228,926 | €259,874 | +€30,948 | +13.5% |
| Income taxes | 67/77 | €62,753 | €60,652 | -€2,101 | -3.3% |
| Profit (loss) for the period | 9904 | €166,173 | €199,221 | +€33,048 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €166,173 | €199,221 | +€33,048 | +19.9% |
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 28 October 2026 via checked.be.