AP ANESTH: 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.
AP ANESTH
Largest movements
- Cash +€58,789
up €58,789 (+11.7%), from €502,151 to €560,940
mainly Other debts (+€646,500) and Net result for the year (+€232,954)
- Other debts +€646,500
up €646,500, from €0 to €646,500
- Reserves -€487,046
down €487,046 (-98.1%), from €496,636 to €9,590
- Provisions -€57,715
down €57,715 (-100%), from €57,715 to €0
- Tax, wage and social debts -€47,769
down €47,769 (-81.0%), from €58,987 to €11,218
of which Taxes: -€47,769
- Write-downs -€75,181
down €75,181, from €17,466 to -€57,715
- Financial charges +€18,704
up €18,704 (+46.8%), from €39,954 to €58,659
- Gross operating margin +€11,244
up €11,244 (+4.1%), from €276,153 to €287,396
- Financial income +€3,464
new in 2025: €3,464
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 | €618,890 | €673,230 | +€54,341 | +8.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,914 | €1,093 | -€821 | -42.9% |
| Tangible fixed assets | 22/27 | €1,914 | €1,093 | -€821 | -42.9% |
| Furniture and vehicles | 24 | €1,914 | €1,093 | -€821 | -42.9% |
| Current assets | 29/58 | €616,976 | €672,137 | +€55,161 | +8.9% |
| Amounts receivable within one year | 40/41 | €114,079 | €110,415 | -€3,663 | -3.2% |
| Other amounts receivable | 41 | €114,079 | €110,415 | -€3,663 | -3.2% |
| Cash at bank and in hand | 54/58 | €502,151 | €560,940 | +€58,789 | +11.7% |
| Deferred charges and accrued income | 490/1 | €746 | €782 | +€35 | +4.7% |
| Total equity and liabilities | 10/49 | €618,890 | €673,230 | +€54,341 | +8.8% |
| Equity | 10/15 | €501,636 | €14,590 | -€487,046 | -97.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €496,636 | €9,590 | -€487,046 | -98.1% |
| Distributable reserves | 133 | €496,636 | €9,590 | -€487,046 | -98.1% |
| Provisions and deferred taxes | 16 | €57,715 | €0 | -€57,715 | -100% |
| Deferred taxes | 168 | €57,715 | €0 | -€57,715 | -100% |
| Amounts payable | 17/49 | €59,539 | €658,640 | +€599,101 | +1,006% |
| Amounts payable within one year | 42/48 | €59,539 | €658,640 | +€599,101 | +1,006% |
| Trade debts | 44 | €552 | €922 | +€371 | +67.2% |
| Suppliers | 440/4 | €552 | €922 | +€371 | +67.2% |
| Taxes, remuneration and social security | 45 | €58,987 | €11,218 | -€47,769 | -81.0% |
| Taxes | 450/3 | €58,987 | €11,218 | -€47,769 | -81.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €646,500 | +€646,500 | |
| Remuneration, social security and pensions | 62 | €1,631 | €1,596 | -€35 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €821 | +€340 | +70.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,466 | -€57,715 | -€75,181 | |
| Other operating charges | 640/8 | €483 | €1,106 | +€623 | +129% |
| Gross operating margin | 9900 | €276,153 | €287,396 | +€11,244 | +4.1% |
| Operating profit (loss) | 9901 | €256,093 | €341,589 | +€85,496 | +33.4% |
| Financial income | 75/76B | - | €3,464 | +€3,464 | |
| Recurring financial income | 75 | - | €3,464 | +€3,464 | |
| Financial charges | 65/66B | €39,954 | €58,659 | +€18,704 | +46.8% |
| Recurring financial charges | 65 | €39,954 | €58,659 | +€18,704 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €216,138 | €286,394 | +€70,256 | +32.5% |
| Income taxes | 67/77 | €54,256 | €53,440 | -€816 | -1.5% |
| Profit (loss) for the period | 9904 | €161,882 | €232,954 | +€71,072 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,882 | €232,954 | +€71,072 | +43.9% |
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 29 October 2026 via checked.be.